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Information for ruling 600015913
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2026
- Expiry date
- 23 Jun 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- 1994 Toyota Land Cruiser fire truck. It has a 4.2 litre naturally aspirated diesel engine with a 5-speed manual gearbox. The vehicle is right hand drive, and has 7 seats. It is in original condition with no modernisations or modifications from its original design. The vehicle was manufactured and used as a fire truck in Japan. It is to be used as a museum piece as a historical vehicle, driven only for special events, and it has specialist vehicle insurance. It is being transported in a shipping container.
- Keywords
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- TRUCKS
- BY DIESEL ENGINE
- USED
- RIGHT HAND DRIVE
- ORIGINAL CONDITION
- FIRE FIGHTING VEHICLES
- WITH MANUAL TRANSMISSION
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 5b - has been used to identify the type of packaging - shipping container. 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. Also classified in accordance with: Additional Chapter Note 1 to Chapter 97. Harmonized System Explanatory Notes (HSEN) to heading 9705 - Note (A) (3).