Information for ruling 600015239
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2026
- Expiry date
- 10 Mar 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- The Lancia Appia is a passenger car introduced in 1953 by Italian car manufacturer Lancia, which remained in production for ten years. It is no longer manufactured. Vignale automobile coachbuilder was chosen to build a cabriolet version of the Appia. The Lancia Appia Convertibile (an example being the subject of this application), was introduced in 1957 and produced up to 1962, with only 1,584 convertibles built at the time. Surviving examples are relatively scarce and are typically held by collectors and enthusiasts. The Lancia Appia Convertible Vignale 1958, in parts is for private restoration and preservation as a historic vehicle. No modifications are intended that would alter its original design, specification or character. The vehicle will not serve its original routine transportation purpose; it will be maintained as a collector’s car instead.
- Keywords
-
- OVER 30 YEARS OLD
- OF METAL
- OF HISTORIC INTEREST
- CLASSIC CARS
- CLASSIC VEHICLES
- MOTOR VEHICLE PARTS
- 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 2A - has been used as the goods are incomplete/unassembled 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