Information for ruling 600012724
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 1605290091 (opens in new tab)
- Description
- Breaded king prawns for human consumption Species: Litopenaeus Vannamei Prawns 50%, breadcrumbs 50% raw, peeled with tail on, frozen Packing: 700gm with 2 x 350gm polystyrene tray in clear vacuum pack
- Keywords
-
- FROZEN
- FOR HUMAN CONSUMPTION
- COATED
- BREADCRUMBS
- KING PRAWNS
- VACUUM-PACKED
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1605 - Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved GIR 5b has been used to identify the type of packaging – in airtight containers, 700gm with 2 x 350gm polystyrene tray in clear vacuum pack. GIR 6 has been used to classify the goods to subheading level 160529 – Shrimps and prawns; Other than not in airtight containers 10 Digit Code 1605290091 – Other than elsewhere specified; shelled; frozen Also classified in accordance with: Chapter 16 Note 2 Harmonised System Explanatory Notes (HSENs) to 1605 paragraphs 1 & 2 refers Harmonised System Explanatory Notes (HSENs) General Notes to chapter 3