Information for ruling 600010035
This section is Advance Tariff Ruling
- Start date
- 02 May 2024
- Expiry date
- 01 May 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A Formula One racing car which participated solely as a test car for the Formula One 1993 season. The car is in its original state including the Renault RS05 engine. The chassis, body, steering, braking, transmission or suspension system, engine, wings etc, have not gone through any substantial changes. The car has not been repaired or restored and is not modified. The car is no longer in production.
- Keywords
- AS COLLECTOR ITEM OF HISTORIC INTEREST MOTOR CARS ORIGINAL CONDITION 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 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.