Information for ruling 600011912
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2025
- Expiry date
- 23 Jan 2028
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A motor vehicle made by a Swiss manufacture known for making modified high performance automobiles in low quantities. This example was designed to meet the specifications of the FIA/Le Mans race standards and for use as a legal street/road car. This is a two seater left hand drive, open roofed vehicle with rear wheel drive and an exterior bodywork in yellow. Fitted with a carbon fibre monocoque chassis for lightness and a V8 engine supplied by an award winning manufacturer the car achieved a top speed of 230 mph making it the world’s fastest road car at the time of production. The innovative catalytic converter reduced emission gases at high speed. The vehicle is in its original condition with no changes to the brakes, steering and motor components and is without modifications or alterations from its original condition. This will be part of a private collection and not used as an everyday vehicle.
- Keywords
-
- PRIVATE MOTOR VEHICLES
- CYLINDER CAPACITY > 2800 CC
- SPARK-IGNITION ENGINES
- INTERNAL COMBUSTION ENGINES
- MOTOR CARS
- PISTONS, 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)). 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 the goods to subheading 870324 - Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3 000 cm3, 8 digit code 8703249000 - Used Also classified in accordance with: Additional Chapter note 1 to chapter 97 Harmonized System Explanatory Notes (HSENs) (2)(a) to heading 8703 Harmonized system explanatory notes (HSEN’s) Note (A) (3) to Heading 9705