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This section is Advance Tariff Ruling Information for ruling 600016950
- Start date
- 19 Oct 2026
- Expiry date
- 18 Oct 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- Nissan GT-R NISMO GT3 – 2018 specification Evolution competition car. Constructed in 2018 as a factory-developed GT3 specification racing car. The vehicle was designed and manufactured specifically for international motor racing under the FIA GT3 technical regulations. It is not a road-going Nissan GT-R subsequently modified for competition. The chassis forms part of the specialist Nissan/NISMO GT3 competition programme and was constructed as a purpose-built racing vehicle incorporating competition-specific chassis, suspension, braking, aerodynamic, safety, transmission, engine installation and electronic systems. The vehicle has no normal road or utility purpose and was designed, built and used solely as a competition motor vehicle. The Vehicle will be solely 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.
- Keywords
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- AS A COLLECTORS ITEM
- RACING CAR
- SPORTS CAR
- MOTOR 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) (A) (3) to Heading 9705