Information for ruling 600012597
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2025
- Expiry date
- 01 Apr 2028
- Commodity code
- 9705100090 (opens in new tab)
- Description
- A 1969 Bentley T1 with a V8 Engine capacity of 6230 cc Rear wheel drive The T1 was produced between 1965 - 1977 and is no longer in production A total of 1712 vehicles were produced. The car was originally in Cape Town then went to Namibia It has a 3 speed Borg Warner automatic transmission, disc brakes all round and self levelling suspension with a top speed of 115 mph (185 km/h) and a 0 - 60 mph time of 10, 9 seconds. With a Chippendale birdseye walnut dashboard and interior woodwork and full leather trim. The car is in the original state, without substantial changes to the chassis, body, steering, braking, transmission, suspension system, engine and wings. The vehicle is preserved and maintained in the historically correct condition and has not been modernised or modified. The car will be used for attending car shows and historic events only. It is not being normally used for its original purpose.
- Keywords
-
- AS A COLLECTORS ITEM
- BY PETROL ENGINE
- OF HISTORIC INTEREST
- USED
- 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 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 in this subheading Also classified in accordance with: Additional chapter notes to 9705 Harmonised system explanatory notes (HSENs) to Heading 9705