Information for ruling 600015012
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2026
- Expiry date
- 01 Mar 2029
- Commodity code
- 8703249000 (opens in new tab)
- Description
- 1997 Mclaren F1 GTR ‘Longtail’ motor vehicle designed for track racing, one of 28 cars of this model built. Naturally aspirated with a direct fuel injection, the car has a V12 engine with a capacity of 5,990 CC. Rear wheel drive with a 6-speed sequential gearbox, the motor vehicle has double unequal length wishbones suspension with coil springs over alloy dampers and an anti-roll bar. Of alloy block and head construction, the car is currently plain white with a black spoiler and has two seats.
- Keywords
-
- BY PETROL ENGINE
- AS COLLECTORS ITEM
- WITH WHEELS
- RACING CAR
- PRIVATE MOTOR 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 (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 subheading level 870324 - Other vehicles, with only spark-ignition internal combustion piston engine, of a cylinder capacity exceeding 3000 cm3 8 Digit Code 87032490 other than elsewhere specified in this sub-heading Also classified in accordance with: Additional Note 1 to Chapter 97 (exclusion) Harmonized System Explanatory Notes (HSENs) Note (A) (3) to heading 9705 (exclusion) Harmonized System Explanatory Notes (HSENs) Note (2) (a) to heading 8703