Information for ruling 600012666
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2025
- Expiry date
- 11 Mar 2028
- Commodity code
- 8711209800 (opens in new tab)
- Description
- A Classic motorcycle that was produced in 1983. A MZ ETZ 250cc engine cylinder This make and model is not in the production anymore - stopped in 1991, model of motorcycle was produced between 1981 and 1989 in Zschopau (Germany). The motorcycle will be used for daily travel, short recreational trips and will be used on the road on a regular basis, and not only for historic events and shows.
- Keywords
-
- CLASSIC MOTORCYCLES
- USED
- BY INTERNAL COMBUSTION ENGINE
- MOTORCYCLES
- CYLINDER CAPACITY 51 TO 250 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 8711: Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars GIR 6 has been used to classify the goods to subheading level 871120: With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 8-digit code 87112098 Other of a cylinder capacity; Exceeding 125 cm3 but not exceeding 250 cm3 Also classified in accordance with: Additional chapter notes to 9705 Harmonised system explanatory notes (HSENs) to Heading 9705 Harmonised System Explanatory Notes (HSEN's) to heading 8711