Information for ruling 600010032
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- This product is a Formula One racing car which participated solely as a test car for the Formula One 1990 season. The chassis, body, steering, braking, transmission or suspension system, engine, wings etc, have not gone through any substantial changes. The car is in its original state including the Renault RS01 engine. The car has not been repaired, restored or modified and is no longer in production.
- Keywords
- ORIGINAL CONDITION AS A COLLECTORS ITEM MOTOR CARS OF HISTORIC INTEREST 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 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.