Information for ruling 600012600
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 1990 T3 Caravelle Syncro with a 2100 cc engine capacity, 4 cylinders and 4x4 drive. Colour of vehicle is blue. In 1985, Volkswagen released the Syncro as an all-wheel-drive alternative to the Type 2 and was available in a variety of models and configurations. The Syncro Kombi T3 is known for its off-roading capabilities and is popular with collectors and off-road enthusiasts. It has Vented disc brakes, two winch points in front bumper, rear trailer hitch, 50/50 weight distribution, and Hi-Lift jack. The T3, or Type 25, was the third generation of the Volkswagen Transporter. It was also known as the Caravelle in Europe. 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
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- AS COLLECTORS ITEM
- OF HISTORIC INTEREST
- USED
- BY PETROL ENGINE
- 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