Information for ruling 600011662
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2024
- Expiry date
- 22 Oct 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- Ferrari 458 ‘Speciale A’. One of 499 manufactured between 2013 and 2015, 2 door. Engine capacity 4,497CC (petrol). Right hand drive, rear wheel drive. Engine is mid mounted and made mainly from aluminium. Brakes are carbon ceramic. According to the supplied image the vehicle is complete, bodywork is coloured red with the exception of an elongated ‘U’ shaped black and white stripe on the bonnet. Has been owned by at least one other person
- Keywords
-
- PRIVATE MOTOR VEHICLES
- CYLINDER CAPACITY > 2800 CC
- AS COLLECTORS ITEM
- BY PETROL ENGINE
- 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 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 Code to 8 digits - 8703 2490 – Used Also classified in accordance with :- Additional note 1 to chapter 97, HSEN part (A)(3) to heading 9705 and HSEN (2)(a) to heading 8703