Information for ruling 600015007
This section is Advance Tariff Ruling
- Start date
- 26 Jan 2026
- Expiry date
- 25 Jan 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- A 4-seater 1993 Nissan 180sx RPS13. The exterior colour is black and interior colour is grey. It is right hand drive and has a 2.0 litre petrol engine, 5 speed manual gearbox and is rear-wheel drive. This vehicle will be a part of a private car collection and used at car shows. The car is in its original condition which includes chassis, engine, steering, brakes and other components. It is no longer in production since December 1998.
- Keywords
-
- BLACK
- OF METAL
- WITH MANUAL TRANSMISSION
- BY PETROL ENGINE
- SEATS
- 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