This vehicle is a Formula One racing car that participated in the 2014 Formula One Season. It was used for competitive racing in the 2016 season.
The car is in its original state without any substantial changes to the chassis and body.
The car has not been repaired or restored.
This vehicle is no longer in production .
Keywords
OF HISTORIC INTERESTMOTOR CARS AS A COLLECTORS ITEMRACING CARSUSED
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 notes to 9705
Harmonised system explanatory notes (HSENs) to 9705