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Information for ruling 600015779
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2026
- Expiry date
- 02 Jun 2029
- Commodity code
- 9705100048 (opens in new tab)
- Description
- The Toyota Land Cruiser HZJ75 Fire Truck is an iconic, highly capable emergency vehicle. Production of the vehicle was from 1990-1999 Engine: Naturally aspirated 4.2-liter inline-six diesel engine (\(1HZ\)). Transmission: 5-speed manual. Drivetrain: 4-wheel drive (4WD) with a manual transfer case. The vehicle is in its original condition with no modifications and will be used for special events as an historical museum piece.
- Keywords
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- OF HISTORIC INTEREST
- FIRE FIGHTING VEHICLES
- AS A COLLECTORS ITEM
- DIESEL ENGINES
- CLASSIC VEHICLES
- OVER 30 YEARS OLD
- 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 Note 1 to Chapter 97 Harmonised System Explanatory Notes (HSENs) to Heading 9705