Information for ruling 600009775
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2024
- Expiry date
- 02 Sep 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A Formula One racing car which participated solely as a test car for the Formula One 2005 season. The car is in its original state without and substantial changes to the chassis and bodywork. The car does not have an engine and is supported by an engine frame. The vehicle originally contained a 3.0L (183.1 cu/3000.47cc) V10 Atmospheric spark ignition combustion engine. The bodywork, suspension, brakes have not gone through any substantial changes. The car has not been repaired or restored. The car is no longer in production.
- Keywords
-
- INCOMPLETE
- MOTOR CARS
- BY PETROL ENGINE
- RACING CARS
- USED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 2a - has been used as the vehicle is incomplete. 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: Harmonized System Explanatory Notes (HSEN) to Chapter 87 - General Note (2). Harmonized System Explanatory Notes (HSEN) to heading 8703 - Note (2) (a).