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This section is Advance Tariff Ruling Information for ruling 600016976
- Start date
- 12 Oct 2026
- Expiry date
- 11 Oct 2029
- Commodity code
- 9705100045 (opens in new tab)
- Description
- A 1979 Porsche 911 SC two-seat sports car, manufactured in Germany, with a silver metallic finish and steel body. The vehicle weighs approximately 1,600 kg and is powered by a 3-litre petrol engine. The vehicle is in its original state and has not undergone any substantial changes to its chassis, body, steering, braking system, transmission, suspension or engine. It retains the original engine and matching gearbox, together with the original documentation. All major components are those originally fitted in 1979, and there is no evidence of significant restoration or alteration. The Porsche 911 SC model ceased production in 1983. The vehicle is maintained in a historically correct condition and will be used solely for exhibitions and events, rather than as an everyday means of transport.
- Keywords
-
- SILVER-COLOURED
- AS COLLECTORS ITEM
- OVER 30 YEARS OLD
- BY PETROL ENGINE
- 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 (GIR)s: 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. Harmonized System Explanatory Notes (HSENs) to Heading 9705.