Information for ruling 600014987
This section is Advance Tariff Ruling
- Start date
- 24 Feb 2026
- Expiry date
- 23 Feb 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- This vehicle is a 1953 red Buick Special with left-hand drive configuration. It remains in excellent original condition, retaining its factory engine and unmodified structure. Restoration efforts focused on preserving authentic appearance and mechanical integrity. The car has been maintained in two private collections over the past 30 years and received a comprehensive restoration to show-quality standards 20 years ago. It is intended for display purposes and participation in motoring events. This particular model is no longer in production.
- Keywords
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- AS COLLECTORS ITEM
- OF HISTORIC INTEREST
- CLASSIC CARS
- LEFT HAND DRIVE
- PRIVATE MOTOR VEHICLES
- Justification
- 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