Information for ruling 600014858
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2026
- Expiry date
- 03 Feb 2029
- Commodity code
- 8703249000 (opens in new tab)
- Description
- 2008 Aston Martin DBR9 motor vehicle. One of 18 made, designed for track racing. Rear wheel drive and fitted with a V12 engine with capacity of 5,935 CC, naturally aspirated with fuel injection system developing 625 brake horsepower. Body is coloured teal with various advertising/sponsorship graphics and comprises an aluminium roof with carbon fibre body panels with a bonded aluminium monocoque chassis. It has rack-and-pinion power assisted steering with carbon ceramic vented brakes, and a 6-speed sequential gearbox.
- Keywords
-
- BY PETROL ENGINE
- WITH WHEELS
- RACING CAR
- PRIVATE MOTOR VEHICLES
- FOR ROADS
- 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 (GIR)s: 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 sub-heading 8703 24 – Of a cylinder capacity exceeding 3,000 cm3 Code to 8 digits - 8703 2490 – used Also classified in accordance with :- Additional note 1 (exclusion) to Chapter 97 Note a (3) of Harmonised Standard Explanatory Notes (HSENs) to heading – 9705