Information for ruling 600014155
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2025
- Expiry date
- 18 Dec 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A formula one racing car that participated in the 1995 season. The formula 1 car was designed, built, and solely used to race within the formula one grand Prix for competitive racing. The car is in its original state without and substantial changes to the chassis and bodywork. The car has had podium wins driven by famous drivers. The car does not have an engine, bodywork, suspension, brakes have not gone through any substantial changes. The car has not been repaired or restored.
- Keywords
-
- AS COLLECTOR ITEM
- FOR SPORT EVENTS
- RACING CARS
- USED
- OF HISTORIC INTEREST
- 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 (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 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 to Chapter 95 Harmonised System Explanatory Notes (HSENs) to Heading 9705