Information for ruling 600014800
This section is Advance Tariff Ruling
- Start date
- 15 Dec 2025
- Expiry date
- 14 Dec 2028
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A 2-seater 1962 Ferrari 250 GTO Berlinetta. It is one of only 39 vehicles produced. The exterior colour is silver, the interior seats are blue. It is a left-hand drive car and has a petrol engine. It will be used for displays at classic car shows and other specialist venues and will be kept as a part of a private collection. The car is in its original condition which includes the chassis, engine, steering, brakes and other motor components, it has recently gone through some restoration to confirm its authenticity. It is no longer in production.
- Keywords
-
- CLASSIC CARS
- AS COLLECTOR ITEM
- OF HISTORIC INTEREST
- NO LONGER IN PRODUCTION
- USED
- CLASSIC VEHICLES
- 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 elsewhere specified within this subheading. Also classified in accordance with: Additional chapter note 1 to 97 Harmonised System Explanatory notes (HSENs) to Heading 9705