Information for ruling 600015664
This section is Advance Tariff Ruling
- Start date
- 21 May 2026
- Expiry date
- 20 May 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- Volkswagen Beetle (Type 1) 1967 The Volkswagen Type 1 Beetle is a compact, rear-engine, rear-wheel-drive passenger car originally manufactured by Volkswagen. The 1967 model year represents one of the final versions of the classic Beetle design before major later updates, and incorporates several one-year-only features that distinguish it from earlier and later models. This vehicle is constructed with a two-door steel body mounted on a platform chassis. It is typically configured as a four-seat saloon (sedan), although convertible variants were also produced. The engine is an air-cooled, horizontally opposed four-cylinder (flat-four) petrol engine, mounted at the rear of the vehicle. For the 1967 model year, the engine displacement is generally 1,493 cc (commonly referred to as 1500 cc), producing approximately 53 horsepower. The 1967 Volkswagen Type 1 Beetle is properly described as a used passenger motor vehicle with an internal combustion spark-ignition engine, of a cylinder capacity not exceeding 1,500 cc, designed primarily for the transport of persons. Vehicle suspension has been lowered no other significant changes.
- Keywords
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- FOR PASSENGERS
- USED
- OVER 30 YEARS OLD
- MOTOR CARS
- OF HISTORIC INTEREST
- ROAD 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 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.