Information for ruling 600014295
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2025
- Expiry date
- 18 Nov 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- Classic car from 1972. Plymouth Duster. The applicant has advised that there has been no modification to the body, fenders, bumpers or panels and they remain original. The steering is also original, but the brakes have been upgraded to discs rather than drums in order to improve the safety aspect and reduce braking distance. The shock absorbers are newer than original OEM given the 1972 manufacturer but all are listed as catalogue replacement parts in stock mounting locations. The engine and transmission are also original. The car once in the UK will be used for its original purpose but not as a daily driver and more of a classic/show car for personal use.
- Keywords
-
- AS COLLECTOR ITEM
- CLASSIC CARS
- CLASSIC VEHICLES
- OVER 30 YEARS OLD
- 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 (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 970810 - Collections and collectors’ pieces of archaeological, ethnographic or historical interest 10 Digit Code – Other then elsewhere specified in this heading Also classified in accordance with: Additional Chapter Notes 1 to Chapter 95 Harmonised System Explanatory Notes (HSENs) to Heading 9705