Information for ruling 600013723
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 1964 Ferrari car. The four wheeled drive vehicle is fitted with 2953 cc V12 engine and a four speed manual transmission. The vehicle has an aluminium body on a steel tubular chassis with an exterior body work in red. There are two seats in black leather, and the car is a right hand drive. Only three hundred and fifty of this model were built by Ferrari. The vehicle including its brakes, steering and motor components, have not been modified or altered in any way from its original condition. The vehicle is over 30 years old and will be part of a collection and will not be used as an everyday vehicle.
- Keywords
-
- AS COLLECTOR ITEM
- CLASSIC CARS
- CLASSIC VEHICLES
- OVER 30 YEARS OLD
- MOTOR CARS
- 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 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. Ten 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 collectors’ pieces of wood and collections and collectors’ items of animal origin. Also classified in accordance with: Additional Chapter Notes 1 to Chapter 95. Harmonised System Explanatory Notes (HSENs) to Heading 9705.