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This section is Advance Tariff Ruling Information for ruling 600015906
- Start date
- 03 Jul 2026
- Expiry date
- 02 Jul 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- Marcadier Barzoi is a passenger car manufactured between 1967 and 1969 in France. The imported model is one of only approximately 30 units built at the time and its first registration took place in 1968 . The vehicle is no longer in production. Surviving examples are relatively scarce and are typically held by collectors and enthusiasts. The vehicle is being imported as a restoration project of 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, used only for display, car shows, exhibitions and other classical-vehicle events.
- Keywords
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- OF HISTORIC INTEREST
- OVER 30 YEARS OLD
- AS A COLLECTORS ITEM
- NO LONGER IN PRODUCTION
- MOTOR VEHICLE PARTS
- CLASSIC VEHICLES
- Justification
- 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/unfinished 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 9705100045 - 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