Information for ruling 600014156
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2025
- Expiry date
- 18 Dec 2028
- Commodity code
- 8703239000 (opens in new tab)
- Description
- 1996 Formula One Test Car The car has a running Renault V10 engine (3.0L or 2992 cc/ 182.6 cubic inches) It has not been repaired or restored and has had no substantial changes made to the bodywork, suspension and brakes. The car was test driven by three famous drivers.
- Keywords
-
- CYLINDER CAPACITY > 1500 < 3000 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 870323 - Other vehicles, with only spark-ignition internal combustion piston engine; Of a cylinder capacity exceeding 1500 cm3 but not exceeding 3 000 cm3 8-digit code 87032390-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