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Value Added Tax Act 1994

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Changes over time for: SCHEDULE 5A

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Version Superseded: 22/04/2011

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Section 18B.

[F1SCHEDULE 5AU.K. Goods Eligible to be Fiscally Warehoused

Textual Amendments

F1Sch. 5A added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 18; S.I. 1996/1249, art. 2

Description of goodsCombined nomenclature code of the European Communities
Tin8001
Copper7402
7403
7405
7408
Zinc7901
Nickel7502
Aluminium7601
Lead7801
Indiumex 811291
ex 811299
Cereals1001 to 1005
1006: unprocessed rice only
1007 to 1008
Oil seeds and oleaginous fruit1201 to 1207
Coconuts, Brazil nuts and cashew nuts801
Other nuts502
Olives71120
Grains and seeds (including soya beans)1201 to 1207
Coffee, not roasted901 11 0
901 12 0
Tea902
Cocoa beans, whole or broken, raw or roasted1801
Raw sugar1701 11
1701 12
Rubber, in primary forms or in plates, sheets or strip4001
4002
Wool5101
Chemicals in bulkChapters 28 and 29
Mineral oils (including propane and butane; also including crude petroleum oils)2709
2710
2711 12
2711 13
Silver7106
Platinum (palladium, rhodium)7110 11 0
7110 21 0
7110 31 0
Potatoes701
Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified1507 to 1515]

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