Information for ruling 600010113
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2024
- Expiry date
- 17 Mar 2027
- Commodity code
- 8703329000 (opens in new tab)
- Description
- A Skoda Octavia, model 2.0D Elegance auto. Original registration date 2014 in the UK. Diesel Engine capacity 1900cc. Exported to France in 2016 by the previous owner. Location currently is France with registration FD-549-SF. The car is Insured, and has a CT certificate in France.
- Keywords
-
- PRIVATE MOTOR VEHICLES
- FOR TRANSPORT OF PERSONS
- USED
- BY DIESEL ENGINE
- MOTOR CARS
- FOUR-WHEELED
- COMPRESSION-IGNITION ENGINES
- 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)). 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 6 has been used to classify the goods to subheading level - 870332 Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) - of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3 8 Digit Code - 87033290 other than new - used Also classified in accordance with: General Note (2) to Chapter 87 Harmonised System Explanatory Notes (HSENs) to 8703