Information for ruling 600013776
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2025
- Expiry date
- 16 Oct 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A 2007 Ferrari car. The vehicle was built solely for racing in the GT2 class endurance competitions. The two door racing vehicle has a 3996cc V8 engine and is fitted with one seat. The outer bodywork is finished in red with a yellow stripe. This particular chassis number has achieved documented sporting success in the 2008 GT Championship. This example is one of only fifty three of this model built by Ferrari. The vehicle including its brakes, steering and motor components, has not been modified or altered in any way from its original condition. The vehicle will be part of a collection and occasionally used in historic motor racing shows.
- Keywords
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- RACING CAR
- USED
- AS COLLECTOR ITEM
- 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.