Information for ruling 600014194
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2025
- Expiry date
- 21 Oct 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A 1999 Porsche race car. Purpose built for racing by Porsche and fitted with a 3.6 litre engine. The car is white in colour with an orange wrap for the racing sponsor. Made from lightweight aluminium and carbon fibre. This car was one of a limited number of purpose built race cars designed and built to compete in the international Supercup race series. This specific car was raced in the 2000 and 2001 Supercup series with successful results, competing in several other racing events with similar success. These race series were of international historic significance and globally televised. The suspension, braking and steering are Porsche factory racing specifications from the period. Some panels will have been replaced due to racing incidents over the years, but it is without substantial changes and will be restored as such. This car will not be used for everyday as it is a purpose built race car and not designed for road use. When the restoration is complete the car will raced in occasional historic events.
- Keywords
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- AS A COLLECTORS ITEM
- MOTOR CARS
- 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 (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 Notes 1 to Chapter 95. Harmonised System Explanatory Notes (HSENs) to Heading 9705.