Information for ruling 600014423
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2026
- Expiry date
- 14 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- This World War II military vehicle was manufactured in the West Midlands in June 1942. It was originally deployed for active duty during the conflict and subsequently found its way to New Zealand. Expertly restored to its original specification using authentic components by a renowned tank restorer, this vehicle stands as a testament to historical accuracy. The Valentine tank was among the most significant British armoured vehicles produced, seeing service across numerous European and Asian battlefields during the war. Today, these tanks are exceptionally scarce, with only two operational examples remaining in the United Kingdom.
- Keywords
-
- TANKS, VEHICLES
- AS COLLECTORS ITEM
- OF HISTORIC INTEREST
- 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 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 - Other than elsewhere specified in this subheading Also classified in accordance with: General note (c) to Chapter 97 Harmonised System Explanatory Notes (HSENs) note A (3) to heading 9705