Back
This section is Advance Tariff Ruling Information for ruling 600016550
- Start date
- 06 Oct 2026
- Expiry date
- 05 Oct 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A Subaru Impreza WRX STI V2 Vehicle is blue Engine - Petrol Vehicle no longer in production Vehicle will only be used for special events The vehicle is in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Vehicle has not been modified. The Subaru Impreza WRX STI Version 2 (GC8C) was produced from September 1994 to August 1996 (with model year production spanning roughly September 1995 to March 1996 for main specs) as a high-performance JDM (Japanese Domestic Market) rally icon.
- Keywords
-
- BY PETROL ENGINE
- OVER 30 YEARS OLD
- OF HISTORIC INTEREST
- AS A COLLECTORS ITEM
- CLASSIC VEHICLES
- CLASSIC CARS
- 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; 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 - Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest