Information for ruling 600012035
This section is Advance Tariff Ruling
- Start date
- 20 Dec 2024
- Expiry date
- 19 Dec 2027
- Commodity code
- 9705100090 (opens in new tab)
- Description
- 1991 Honda Acty Truck Colour green. Petrol engine. Manual transmission. Rating 600cc. Right hand drive. Mileage 52,146 KM. This vehicle model is no longer in production. There have been no substantial changes to the chassis, body, steering, braking, transmission, or suspension system, engine, wings, etc. This vehicle has been restored and would not be suitable for use for its original purpose. This vehicle will be a collector item and taken to shows and events. It will not be used for haulage.
- Keywords
-
- BY PETROL ENGINE
- TRUCKS
- PRIVATE MOTOR VEHICLES
- AS COLLECTORS ITEM
- RIGHT HAND DRIVE
- 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)). 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 collectors’ pieces of wood or collections and collectors' pieces of zoological, anatomical, historical, archaeological, palaeontological or ethnographic interest containing animal products Also classified in accordance with: Additional Note 1 to Chapter 97 Harmonized System Explanatory Note (HSEN's) to heading 97.05 (A)