Information for ruling 600014100
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2025
- Expiry date
- 18 Dec 2028
- Commodity code
- 8703229000 (opens in new tab)
- Description
- Historic Formula One Test Car built in 1985. The car has not been repaired or restored and is in its original state without any substantial changes to the bodywork, chassis, engine, suspension and brakes. It has a Honda engine, size 1.5L or 1494CC/ 91.2 cubic inches. It was first tested from 13th to 18th January 1986 and driven on different test tracks by famous drivers.
- Keywords
-
- CYLINDER CAPACITY > 1000 < 1500 CC
- MOTOR CARS
- BY PETROL ENGINE
- RACING CARS
- USED
- 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 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 6 has been used to classify the goods to subheading level 870322 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3. 8-digit code 87032290 - Used Also classified in accordance with: General Note (2) to Chapter 87 Harmonised System Explanatory Notes (HSENs) to heading 8703 note 2(a) Harmonised System Explanatory Notes (HSENs) to heading 9705