Information for ruling 600012657
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 2009 Aston Martin DBR1-2 (B09/60) race car that has a V12 5,935cc engine, with a single seat. This vehicle competed in several sporting events with success. Possesses a certain scarcity value as only Three (3) DBR1-2 models were built. This vehicle will be part of a collection and will not be used as an everyday vehicle and only in historic race events SPECS: Fuel feed Direct Fuel Injection Power 650 bhp / 485 kW @ 7,500 rpm Valvetrain 4 valves / cylinder, DOHC Bore/Stroke 89.0 mm (3.5 in) / 79.5 mm (3.1 in) Displacement 5,935 cc / 362.2 cu in Weight 900 kilo / 1,984 lbs
- Keywords
-
- AS COLLECTOR ITEM
- MOTOR CARS
- RACING CARS
- 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