Information for ruling 600009229
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A 2005 Alfa Romeo 156. The vehicle has a 3.2-litre V6 petrol engine with a manual gearbox. The body style is the estate version, made from steel with red paintwork and chrome trim. The vehicle has five seats, is in its original condition and is without any modification. This model is no longer in production and this example is one of the last made to this specification in 2005. The car is currently in use on the road.
- Keywords
-
- RED
- MOTOR CARS
- ROAD VEHICLES
- BY PETROL ENGINE
- PRIVATE MOTOR VEHICLES
- FOR ROADS
- NO LONGER IN PRODUCTION
- 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 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 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonised System Explanatory Notes (HSEN)s to Chapter 87 Harmonized System Explanatory Notes (HSEN’s) to Heading 8703 Notes (2)(a) Harmonized system explanatory notes (HSEN’s) to Heading 9705 Notes (A) (3)