Information for ruling 600014866
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2026
- Expiry date
- 13 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- The Alfa Romeo 6C 1752cc Sport is a vintage convertible, 4-seat sports car. It was originally manufactured in 1929 It belongs to a class of pre-World War II sports cars that played an important role in the development of automotive design and performance in the interwar years. The vehicle is no longer in production - Alfa Romeo 6Cs were manufactured in Italy between 1927 and 1954. Total production of 6Cs amounted to 2,635. It will not be used for its original purpose. The Alfa Romeo 6C 1750 Sport (1929) will be part of a collector’s / classic vehicle - a property of historical interest. It will be maintained as a collector’s car: preserved, restored or maintained in historically accurate condition and used only for display, car shows, exhibitions and other classical-vehicle events. The vehicle is in its original state, it has not undergone substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wing etc.
- Keywords
-
- SPORTS CAR
- USED
- OF METAL
- OF HISTORIC INTEREST
- MOTOR CARS
- 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