Information for ruling 600005118
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 9705100090 (opens in new tab)
- Description
- This is a Renault Laguna Touring Car, built in 1997 in England. It won the 1997 British Touring Car Championship and Constructors title driven by Alain Menu and then won the 1998 British Touring Car Independent Trophy. It is made from steel and carbon fibre. The Car had great success in touring car racing. It is fully operational and will be used for demonstration runs at historic motorsport events once repatriated to England.
- Keywords
- AS COLLECTOR ITEM OF HISTORIC INTEREST MOTOR CARS RACING CARS USED
- 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 9705: Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest GIR 6 has been used to classify the goods to subheading level 970510: Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit code - 9705100090 - Other than elsewhere specified in this subheading Also classified in accordance with – Additional chapter note 1 to heading 9705 Harmonised system explanatory notes (HSENs) to note A 3 to Heading 9705 Harmonised system explanatory notes (HSENs) to 9705