Information for ruling 600010374
This section is Advance Tariff Ruling
- Start date
- 03 May 2024
- Expiry date
- 02 May 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A 1989 Mercedes-Benz car. This is a 2 door Left-hand drive vehicle with automatic transmission. The outside paint work is a Blue-Black Metallic colour and eternally the upholstery is a grey leather. The car is fitted with a front passenger airbag, acceleration skid control (ASR) and an anti-theft/anti-break-in warning system. The car is in its original condition with no modifications or changes since it was manufactured. This model is over 30 years old and no longer in production. The vehicle is not going to be used for its original purpose (daily means of transport, etc.) but will be used for attending special automotive events only.
- Keywords
- MOTOR CARS OF HISTORIC INTEREST OVER 30 YEARS OLD 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 Heading 9705 - Collections and collectors’ pieces of archaeological, ethnographic or historical 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 collectors’ pieces of wood; collections and collectors' pieces of zoological, anatomical, historical, archaeological, palaeontological or ethnographic interest containing animal products. Also classified in accordance with: Additional Chapter notes notes 1(a), (b) and (c) to Chapter 97 Harmonised System Explanatory Notes (HSEN) to 9705