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Information for ruling 600016016
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2026
- Expiry date
- 15 Jun 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- 1992 Honda Civic CRX ESI. Colour of the vehicle is Captiva Blue. It has a internal combustion petrol engine. The vehicle is in their original state, without substantial changes to the chassis, body. It will be used for showing at classic and vintage car shows
- Keywords
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- BLUE
- CLASSIC CARS
- AS A COLLECTORS ITEM
- CLASSIC VEHICLES
- BY PETROL ENGINE
- OVER 30 YEARS OLD
- 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 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