Business tax – notice

Tariff Notice 2 (2015): a used sport utility motor vehicle

Tariff classification of a used, four-wheel drive compact sport utility motor vehicle (SUV) with a diesel engine of a cylinder capacity of 2000 cm3, a 5 speed manual gearbox and one reverse gear.

Detail

The attached document is classified by HM Revenue and Customs as a Tariff Notice and contains information about how to correctly classify certain goods for import and export purposes.