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This section is Advance Tariff Ruling Information for ruling 600015917
- Start date
- 23 Oct 2026
- Expiry date
- 22 Oct 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- 1977 Lotus Esprit Body, with seats 2, and exterior colour white. This Lotus Esprit Submarine is one of the two prop body shells that initially remained in the Bahamas for use in a film production. This will be part of a private collection and not used as an everyday vehicle. This vehicle including its brakes, steering and motor components, and has not been modified or altered in any way from its original condition.
- Keywords
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- FOR DISPLAYING
- AS COLLECTOR ITEM
- OF HISTORIC INTEREST
- 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 (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 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: Harmonized System Explanatory Notes (HSEN's) General Note (C) to Chapter 97 Harmonized System Explanatory Notes (HSEN's) (A) (3)