- Latest available (Revised)
- Point in Time (09/10/2023)
- Original (As enacted)
Value Added Tax Act 1994
You are here:
- UK Public General Acts
- 1994 c. 23
- SCHEDULE 5A
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: SCHEDULE 5A
Alternative versions:
- 01/06/1996- Amendment
- 22/04/2011- Amendment
- 31/12/2020- Amendment
- 09/10/2023
Point in time
Status:
Point in time view as at 09/10/2023.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, SCHEDULE 5A.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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 goods | [F2customs tariff (within the meaning of TCTA 2018) code] |
|---|---|
| Tin | 8001 |
| Copper | 7402 |
| 7403 | |
| 7405 | |
| 7408 | |
| Zinc | 7901 |
| Nickel | 7502 |
| Aluminium | 7601 |
| Lead | 7801 |
| Indium | ex 811291 |
| ex 811299 | |
| Cereals | 1001 to 1005 |
| 1006: unprocessed rice only | |
| 1007 to 1008 | |
| Oil seeds and oleaginous fruit | 1201 to 1207 |
| Coconuts, Brazil nuts and cashew nuts | 801 |
| Other nuts | 502 |
| Olives | 71120 |
| Grains and seeds (including soya beans) | 1201 to 1207 |
| Coffee, not roasted | 901 11 0 |
| 901 12 0 | |
| Tea | 902 |
| Cocoa beans, whole or broken, raw or roasted | 1801 |
| Raw sugar | 1701 11 |
| 1701 12 | |
| Rubber, in primary forms or in plates, sheets or strip | 4001 |
| 4002 | |
| Wool | 5101 |
| Chemicals in bulk | Chapters 28 and 29 |
| Mineral oils (including propane and butane; also including crude petroleum oils) | 2709 |
| 2710 | |
| 2711 12 | |
| 2711 13 | |
| Silver | 7106 |
| Platinum (palladium, rhodium) | 7110 11 0 |
| 7110 21 0 | |
| 7110 31 0 | |
| Potatoes | 701 |
| Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified | 1507 to 1515] |
Textual Amendments
F2Words in Sch. 5A substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 90 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Options/Help
Print Options
PrintThe Whole Act
PrintThis Schedule only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.