Information for ruling 600012071
This section is Advance Tariff Ruling
- Start date
- 19 Dec 2024
- Expiry date
- 18 Dec 2027
- Commodity code
- 8703249000 (opens in new tab)
- Description
- A Mercedes-Benz, This car is a rare 2015 Mercedes-Benz C-Class C63 AMG Coupe Legacy edition, with this car being 1 of 10 made in the world. It is petrol engine with a 6.2 L V8 engine a displacement of 6208CC Rear wheel drive The colour of the car is green and is 2 door with 4 seats This car is immaculate and of original condition and without modification This model is no longer in production
- Keywords
-
- BY PETROL ENGINE
- AS COLLECTORS ITEM
- PRIVATE MOTOR VEHICLES
- MOTOR CARS
- CYLINDER CAPACITY > 2800 CC
- 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 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 8 digit code 8703 2490 – Used Also classified in accordance with : Additional note 1 to chapter 97 Harmonized System Explanatory Notes (HSENs) part (A)(3) to heading 9705 Harmonized System Explanatory Notes (HSENs) (2)(a) to heading 8703