Information for ruling 600011458
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2024
- Expiry date
- 09 Oct 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A 1992 Nissan sports car. The model is part of a long-range of performance vehicles made in Japan and this version is the eighth generation. The white two-door coupe with rear spoiler has a 6 cylinder 2.6L engine and has the same specifications to the ones used to win the Japanese touring car championships. The vehicle is in its original condition with changes only for repair, which included fitting a non-original exhaust and coil springs and therefore is without any substantial changes. The Nissan sports car will be used for occasional personal use, such as attending car shows and historic events, and will not be a daily means of transport. This model became a flagship of Nissan performance showing many advanced technologies including the all wheel drive system and for wheel steering and is now considered an iconic sports car.
- Keywords
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- OF HISTORIC INTEREST
- USED
- NO LONGER IN PRODUCTION
- AS COLLECTOR ITEM
- 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 (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 9705100090 - Other than elsewhere specified within this subheading. Also classified in accordance with: Additional Chapter Notes 1 to Chapter 97 Harmonised System Explanatory Notes (HSENs) to 9705