Information for ruling 600011407
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2024
- Expiry date
- 18 Sep 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- Lotus Elise 340R motor car which was one of 340 vehicles manufactured in the year 2000 by the British manufacturer Lotus Cars . It is a road legal 'track' car designed for driving on a race track and has no doors and does not have a roof. It is a silver left hand drive vehicle. Although road legal, these cars were designed for use on a race track for racing or as 'track day' cars. They are taken to displays and shows such as Goodwood.
- Keywords
-
- FOR ROADS
- RACING CAR
- USED
- MOTOR CARS
- ROAD VEHICLES
- LEFT HAND DRIVE
- 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 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 this product to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 3 000 cm3 8 Digit Code 87032490 - Used Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 8703