Information for ruling 600014634
This section is Advance Tariff Ruling
- Start date
- 06 Feb 2026
- Expiry date
- 05 Feb 2029
- Commodity code
- 8703249000 (opens in new tab)
- Description
- This 2008 Porsche 911 997 GT3 RSR features 3795cc, one seat and left-hand drive. Only thirty-Five 997 GT3 RSR models were produced 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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- CYLINDER CAPACITY < 2800 CC
- WHEELS
- SEATS
- RACING CARS
- SPORTS CAR
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIRs): 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)). GIR 1 - has been used to classify this product by the terms of heading 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars GIR 6 - has been used to classify the goods to subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, Of a cylinder capacity exceeding 3 000 cm3 8-digit code 87032490 - Used Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 87 - General note (2) Harmonised System Explanatory Notes (HSEN) to heading 8703 - Note (2) (a) Additional Chapter Note to heading 9705 Harmonised System Explanatory Notes (HSEN) to heading 9705