Information for ruling 600015438
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- 2010 Audi R8 LMS GT3 Race Car Engine: 5200cc V10 Seats: Single Seat Left Hand Drive Only a limited number (275) of the Audi R8 LMS GT3 models were produced. This will be part of a private collection and not used as an everyday vehicle and only raced in historic events. The vehicle including its brakes, steering and motor components,has not been modified or altered in any way from its original condition.
- Keywords
-
- AS A COLLECTORS ITEM
- MOTOR CARS
- RACING CAR
- USED
- 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 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. Ten 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 Notes 1 to Chapter 97. Harmonised System Explanatory Notes (HSENs) to Heading 9705.