You do NOT have to pay duty when importing a car older than 25 years old.
The correct tariff classification is 9966.00.00.
The interpretation is here:
The full document is here:
I recently imported a car more than 25 years old and was charged duty at the border and I did not question it at the time. I was alerted to the misclassification by a neighbour who also recently imported a car older than 25 years old and did not pay duty. I since found advice on this board:
which lead me to the links above.
I have applied for the refund but have not received it yet.
Note also that PARTS imported for use on a car older than 25 years are exempt from duty too.