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Information for ruling 600015871

This section is Advance Tariff Ruling

Start date
05 Jun 2026
Expiry date
04 Jun 2029
Description
The 1989 BMW K75 Motorcycle was produced between 1985 – 1995. It is a legendary, bulletproof middleweight motorcycle renowned for its butter-smooth, liquid-cooled, 3-cylinder "flying brick" engine. It produced 75 hp, featured a reliable shaft drive Key Specifications • Engine: 740cc, 4-stroke, liquid-cooled, inline 3-cylinder • Horsepower: \(75 \text{ hp} @ 8,500 \text{ rpm}\) • Torque: \(68 \text{ Nm} (50 \text{ lb-ft}) @ 6,750 \text{ rpm}\) • Dry Weight: ~500–550 lbs (depending on the trim/fairings) • Transmission: 5-speed, wet clutch, shaft final drive
Keywords
  • MOTORCYCLES
  • CLASSIC MOTORCYCLES
  • ROAD VEHICLES
  • BY PETROL ENGINE
  • CYLINDER CAPACITY < 1000 CC
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 8711 - Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars GIR 6 - has been used to classify the goods to subheading level 871140 - With internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3 Also classified in accordance with: Additional Chapter Note 1 to Chapter 97 Harmonised system explanatory notes (HSENs) to Heading 8711