5210 Vehicles classified under subheadings 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33, 8703.40, 8703.50, 8703.60, 8703.70, 8703.80 and 8703.90 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, made by the European Union, for export to an EU country or other CETA beneficiary, or of the Tariff of the United Kingdom, established by regulations made under section 8 of the Taxation (Cross-Border Trade) Act 2018, c. 22, of the United Kingdom, for export to a CUKTCA beneficiary, that
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