Information for ruling 600014459
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- Ferrari 458 GTE This 2011 Ferrari F458 GTE features a 4499cc engine, red exterior, one seat and left-hand drive. The chassis achieved sporting success in 2011 and 2012. Only a few 458 GTEs were built to meet regulations. This car remains unmodified, including its brakes, steering and motor components and will be part of a private collection and not used in everyday racing.
- Keywords
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- AS COLLECTOR 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 (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 Notes 1 to Chapter 95 Harmonised System Explanatory Notes (HSENs) to Heading 9705