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This section is Advance Tariff Ruling Information for ruling 600016651
- Start date
- 22 Sep 2026
- Expiry date
- 21 Sep 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A Lancia 2000 Coupé, a two-door passenger motor vehicle manufactured in Italy between 1971 and 1975. The vehicle is fitted with a 1,991 cc horizontally opposed four-cylinder petrol engine, a five-speed manual transmission and front-wheel drive. Its Pininfarina-designed coupé body reflects Italian automotive design and engineering of the period. Approximately 1,399 examples of the standard model were produced, and the model is no longer manufactured. The vehicle is more than 30 years old and remains in its original condition, with no substantial changes to the chassis, body, steering, braking system, transmission, suspension or engine. Any repairs or replacement components have served only to preserve its historically correct specification and have not modernised or materially altered the vehicle. It is being imported as a collector’s historic vehicle for preservation in a private collection and for occasional display at classic-car meetings, exhibitions and similar historic motoring events, rather than for ordinary daily transport.
- Keywords
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- AS COLLECTOR ITEM
- NO LONGER IN PRODUCTION
- OF HISTORIC INTEREST
- 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 Harmonised System Explanatory Notes (HSENs) (A) (3) to Heading 9705