Information for ruling 600014514
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2026
- Expiry date
- 22 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- The 1991 Honda Acty Truck is a green, petrol-powered vehicle featuring a manual transmission and a 600cc engine. With right-hand drive. The chassis, body, steering, brakes, transmission, suspension, engine, and wings have not undergone significant modifications. While restored, the truck is now unsuitable for its initial intended function. Instead, it is best suited as a collector's item to be displayed at shows and events, and is not intended for use in haulage. This model is no longer manufactured.
- Keywords
-
- PRIVATE MOTOR VEHICLES
- TRUCKS
- BY PETROL ENGINE
- AS COLLECTORS ITEM
- RIGHT HAND DRIVE
- 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 Note 1 to Chapter 95 Harmonised System Explanatory Notes (HSENs) to Heading 9705