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This section is Advance Tariff Ruling Information for ruling 600016595
- Start date
- 27 Oct 2026
- Expiry date
- 26 Oct 2029
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A 2005 Maserati Coupé Cambiocorsa “facelift” passenger motor vehicle, manufactured in Italy. The four-seat vehicle is fitted with a 4.24-litre M138 spark-ignition petrol engine and a Cambiocorsa automated transmission. It has a Blu Nettuno exterior with Cuoio interior trim. The vehicle is in its original state, without substantial modification, and the model is no longer in production.
- Keywords
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- PRIVATE MOTOR VEHICLES
- CYLINDER CAPACITY > 2800 CC
- AS COLLECTORS ITEM
- MOTOR CARS
- BY PETROL ENGINE
- 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 (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars. GIR 6 - Has been used to classify the goods to sub-heading 8703 24 – Other vehicles, with only spark-ignition internal combustion piston engine; of a cylinder capacity exceeding 3,000 CC. 8 digit code 8703 2490 – Used. Also classified in accordance with : Additional note 1 to chapter 97. Harmonized System Explanatory Notes (HSENs) part (A)(3) to heading 9705. Harmonized System Explanatory Notes (HSENs) (2)(a) to heading 8703.