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Information for ruling 600013947

This section is Advance Tariff Ruling

Start date
21 Jan 2026
Expiry date
20 Jan 2029
Description
A violin. The instrument is a handmade violin by Stefan-Peter Greiner and made in 1997 in his workshop in Bonn. It is made of spruce and maple woods and features an ebony fingerboard and is without a bow. There has been no restoration work carried out on the violin which has not been involved in any significant global or national events nor has it been exhibited in a gallery or museum. In 2013 Greiner moved his workshop to London, where he has since worked with many renowned experts and auction houses. Stefan-Peter Greiner’s violins and violas are considered to be among the finest contemporary instruments in the world. They are played by many leading musicians and is one of the most acclaimed contemporary violin makers, known for combining Cremonese tradition with scientific precision.
Keywords
  • STRING INSTRUMENTS
  • AS COLLECTORS ITEM
  • VIOLINS
  • OF WOOD
  • MUSICAL INSTRUMENTS
  • OF HISTORIC INTEREST
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 (GIRs): 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 9705100044 - 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; collectors’ pieces of wood. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) General Note (C) to Chapter 97. Harmonized System Explanatory Notes (HSEN's) Note (A) (3) to heading 9705.