Information for ruling 600004689
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 8703249000 (opens in new tab)
- Description
- The item is a rear wheel drive ‘1995 Porsche 911 (993) GT2’ motor vehicle. The car has blue exterior with 2 seats and 2 doors. It has a Petrol engine with 3600 cm3 / 219.7 cu-in capacity. The vehicle has a G50 6 speed manual gearbox. There has been a limited production of this model as only 57 models were produced. Brakes, steering and motor components have not been modified or altered in any way from its original condition.
- Keywords
- BY PETROL ENGINE SPORTS CAR USED MOTOR CARS PRIVATE MOTOR VEHICLES
- 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 8703- Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 6 has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 3000 cm ³ 8-Digit code 87032490 - Used Also classified in accordance with: Additional Note 1 to Chapter 97 Harmonised System Explanatory Notes (HSEN)s to Heading 8703 HSENs to heading 9705