{"data":{"id":"30023","type":"heading","attributes":{"goods_nomenclature_item_id":"0504000000","description":"Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked","description_plain":"Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"1","type":"section"}},"chapter":{"data":{"id":"30015","type":"chapter"}},"commodities":{"data":[{"id":"99413","type":"commodity"},{"id":"99414","type":"commodity"}]}}},"included":[{"id":"1","type":"section","attributes":{"numeral":"I","title":"Live animals; animal products","position":1,"section_note":"1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.\r\n\r\n2. Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.\r\n\r\n"}},{"id":"30015","type":"chapter","attributes":{"goods_nomenclature_item_id":"0500000000","description":"PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED","formatted_description":"Products of animal origin, not elsewhere specified or included","chapter_note":"1. This chapter does not cover:\r\n\r\n   - (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);\r\n\r\n   - (b) hides or skins (including fur skins), other than goods of heading [0505](/headings/0505) and parings and similar waste of raw hides or skins of heading [0511](/headings/0511) (Chapter [41](/chapters/41) or [43](/chapters/43));\r\n\r\n   - (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or\r\n\r\n   - (d) prepared knots or tufts for broom or brush making (heading [9603](/headings/9603)).\r\n\r\n2. For the purposes of heading [0501](/headings/0501), the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.\r\n\r\n3. Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.\r\n\r\n4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals. Heading [0511](/headings/0511) covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20000966-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"103","type":"measure_type","attributes":{"description":"Third country duty","measure_type_series_id":"C","measure_component_applicable_code":1,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"103","measure_type_series_description":"Applicable duty"}},{"id":"20000966","type":"measure","attributes":{"id":20000966,"vat":false},"relationships":{"duty_expression":{"data":{"id":"20000966-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"103","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"-1012549399-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added tax","measure_type_series_id":"P","measure_component_applicable_code":0,"order_number_capture_code":2,"trade_movement_code":0,"validity_end_date":null,"validity_start_date":"1972-01-01T00:00:00.000Z","id":"305","measure_type_series_description":"VAT"}},{"id":"-1009206007","type":"additional_code","attributes":{"code":"VATZ","description":"VAT zero rate","formatted_description":"VAT zero rate"}},{"id":"-1012549399","type":"measure","attributes":{"id":-1012549399,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012549399-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":{"id":"-1009206007","type":"additional_code"}}}},{"id":"-1012548527-duty_expression","type":"duty_expression","attributes":{"base":"20.00 %","formatted_base":"\u003cspan\u003e20.00\u003c/span\u003e %","verbose_duty":"20.00%"}},{"id":"-1012548527","type":"measure","attributes":{"id":-1012548527,"vat":true},"relationships":{"duty_expression":{"data":{"id":"-1012548527-duty_expression","type":"duty_expression"}},"measure_type":{"data":{"id":"305","type":"measure_type"}},"additional_code":{"data":null}}},{"id":"99413","type":"commodity","attributes":{"description":"Casings","number_indents":1,"goods_nomenclature_item_id":"0504000010","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":99413,"formatted_description":"Casings","description_plain":"Casings","parent_sid":null,"validity_start_date":"2015-07-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20000966","type":"measure"},{"id":"-1012549399","type":"measure"},{"id":"-1012548527","type":"measure"}]}}},{"id":"99414","type":"commodity","attributes":{"description":"Other","number_indents":1,"goods_nomenclature_item_id":"0504000090","leaf":true,"producline_suffix":"80","goods_nomenclature_sid":99414,"formatted_description":"Other","description_plain":"Other","parent_sid":null,"validity_start_date":"2015-07-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20000966","type":"measure"},{"id":"-1012549399","type":"measure"},{"id":"-1012548527","type":"measure"}]}}}]}