Information for ruling 600013603
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2025
- Expiry date
- 22 Oct 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A 1983 Saab 99GL motor car. It has a 1980 cm3 petrol engine with a manual transmission and is left hand drive. The vehicle is red in colour, has a beige velour upholstery inside and has 2 passenger doors. It is in its original condition with no modifications and the vehicle is of a type no longer in production. It will not be used for its original purpose as an everyday vehicle, but will be displayed at car shows. It is insured under a limited mileage insurance policy.
- Keywords
-
- PRIVATE MOTOR VEHICLES
- ORIGINAL CONDITION
- OVER 30 YEARS OLD
- WITH MANUAL TRANSMISSION
- MOTOR CARS
- BY PETROL ENGINE
- LEFT HAND DRIVE
- NO LONGER IN PRODUCTION
- USED
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 9705 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic 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 9705100048 - Property relating to history, including the history of science and technology and military and social history, to the life of national leaders, thinkers, scientists and artists and to events of national importance; Other than more than 200 years old; Other than elsewhere specified within this subheading. Also classified in accordance with: Additional Chapter Note 1 to Chapter 97. Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note (A) (3).