Skip to main content
Back

Information for ruling 600012725

This section is Advance Tariff Ruling

Start date
01 Apr 2025
Expiry date
31 Mar 2028
Description
Cooked and peeled prawns For human consumption Prawns, species metapenaeus monoceros. Preparation: peeled, cooked and frozen. Packing: Polythene heat sealed shrink wrap bags. Weight: product varies between 200 and 454 gm. Weight, product varies between sizes 90/120 to 300/500 per lb.
Keywords
  • COOKED
  • FROZEN
  • PRAWNS
  • SHELLED, FISH
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 – Polythene heat sealed shrink wrap bags 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