This section is Advance Tariff Ruling Information for ruling 600011875 (from the file; to confirm against the document)

[Skip to main content](#main-content) GOV.UK [Search for Advance Tariff Rulings](/search-for-advance-tariff-rulings/search) [Back](#) # This section is Advance Tariff Ruling Information for ruling 600011875 Print this ruling - Start date 03 Dec 2024 - Expiry date 02 Dec 2027 - Commodity code [7108120000 (opens in new tab)](https://www.trade-tariff.service.gov.uk/search?q=7108120000) - Description 24 carat unwrought gold bullion which have been cast in 1kg bars. The bars are not further worked or processed. They are plain bars which are not marked and are non-monetary. The gold is packaged into boxes for transportation from Spain. - Keywords - OF GOLD - UNWROUGHT - AS BARS - CAST - GOLD - UNWORKED - NON-MONETARY - Justification Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 7108 - Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 710812 - Other unwrought forms. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 71 - Note 4(A) and General Note (2). Harmonized System Explanatory Notes (HSEN) to heading 7108. Harmonized System Explanatory Notes (HSEN) to heading 7106 - Note (II) applies mutatis mutandis to heading 7108. [Is this page not working properly? (opens in new tab)](https://www.tax.service.gov.uk/contact/report-technical-problem?service=AdvanceTariffRulings&referrerUrl=https%3A%2F%2Fwww.tax.service.gov.uk%2Fsearch-for-advance-tariff-rulings%2Fruling%2F600011875&useServiceNavigation) ## Support links - [Cookies](/help/cookies?useServiceNavigation) - [Accessibility statement](https://www.tax.service.gov.uk/accessibility-statement/search-for-advance-tariff-rulings?referrerUrl=https%3A%2F%2Fwww.tax.service.gov.uk%2Fsearch-for-advance-tariff-rulings%2Fruling%2F600011875&useServiceNavigation) - [Privacy policy](/help/privacy?useServiceNavigation) - [Terms and conditions](/help/terms-and-conditions?useServiceNavigation) - [Help using GOV.UK](https://www.gov.uk/help) - [Contact](https://www.gov.uk/government/organisations/hm-revenue-customs/contact) - [Rhestr o Wasanaethau Cymraeg](https://www.gov.uk/cymraeg) All content is available under the [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/), except where otherwise stated [© Crown copyright](https://www.nationalarchives.gov.uk/information-management/re-using-public-sector-information/uk-government-licensing-framework/crown-copyright/)