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Information for ruling 600002059

This section is Advance Tariff Ruling

Start date
15 Oct 2021
Expiry date
14 Oct 2024
Description
1982 Chevrolet C10 Stepside Pickup Truck - Its a left-hand drive, 4 wheeled truck with an original V8 petrol engine with an automatic gearbox. Its exterior is brown with 2 doors and 3 seats. The vehicle is no longer in production and in its original condition without substantial changes to the chassis, body, steering, braking, transmission or suspension system and engine. The vehicle model is no longer manufactured and is more than 30 years old. The vehicle is to be used for shows and events and not everyday use - It will be insured under a collectors car insurance policy.
Keywords
CLASSIC CARS BY PETROL ENGINE TRUCKS AS COLLECTORS ITEM USED ROAD VEHICLES
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIRS) – GIR 1 – has been used to classify this product by the terms of heading under section: 97 05 - Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. TARIC CODE – 9705000090 - Other than collectors' pieces of wood, silver or gold, collections and collectors' pieces of zoological, anatomical, historical, archaeological, palaeontological or ethnographic interest containing animal products. Also classified in accordance with: Additional Note 1 to Chapter 9705