Information for ruling 600013822
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2025
- Expiry date
- 21 Oct 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- Willys CJ2a Jeep, first registered in 01/01/1948, vehicle’s documents, from South Africa. The original engine would have been a Willys L134 4-cylinder petrol - this has been replaced with an Isuzu C190 4 Cylinder Diesel engine with almost identical power output (1 kW more), and identical torque output, due to the diminishing number of original units being available. The C190 was produced between 1970 and 1980, so at least 45 years old . C190 Power Output figures are as follows: 62 PS (46 kW) - with a Torque output of 105 lb ft (142Nm) Compared to the Willys L134 Unit which is: L134 Power Output figures are as follows ; 61 PS (45 kW) - - with a Torque output of 105 lb ft (142Nm) It has also had a disc brake conversion fitted to improve the braking performance as a safety upgrade. There are two changes that have been made to the vehicle – braking system, and engine rest of vehicle is in it’s original state
- Keywords
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- CLASSIC CARS
- OF HISTORIC INTEREST
- AS A COLLECTORS ITEM
- USED
- CLASSIC VEHICLES
- 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 Note 1 Harmonised System Explanatory Notes (HSENs) to Heading 9705