Information for ruling 600010436
This section is Advance Tariff Ruling
- Start date
- 23 May 2024
- Expiry date
- 22 May 2027
- Commodity code
- 8703241000 (opens in new tab)
- Description
- A Rare Car Senna LM Coupe RHD ( 1 of 25 ) - ( 1 of 4 right hand drive ) – limited collectors edition. Manufactured by McLaren ( UK Manufactured ). Year of Manufacture is 2020, and the petrol engine is 4.0L V8 Twin Turbo. Made from Multiple Metals and Carbon fibre. This car has not been used domestically and only has the factory miles on it. Not Packaged as manufactured on rolling chassis. This model will be the only RHD held in UK. Import purpose for viewing in UK at exhibits & shows. NOVA app will also be required for insurances purposes in the UK.
- Keywords
-
- MOTOR CARS
- NEW
- BY PETROL ENGINE
- 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 870324 - Of a cylinder capacity exceeding 3 000 cm3 8 Digit code 87032410 - New Also classified in accordance with: Additional Chapter Note 1 to heading 9705 Harmonised System Explanatory Notes (HSEN)s to Heading 8703