VCLOTHING3100 - Items made of Fur: The fur skin flowchart
Tabular version of the fur skin flowchart
| - | Question and Answer |
|---|---|
| Start here - Question 1 | Are you satisfied that the article qualifies as ‘clothing’ and meets the test of design and suitability? Yes - Go to Question 2, No - Refer to the rest of VCLOTHING. |
| Question 2 | Does the article contain ‘fur skin’ i.e. fur, hair or wool attached? Yes - Go to Question 3, No - Zero-rated. |
| Question 3 | Is the article headgear, gloves, buttons, belts or buckles? Yes - Zero-rated (but only if included in a qualifying garment in the case of buttons or buckles), No - Go to Question 4. |
| Question 4 | Is the article predominantly fur skin, or only trimmed with furskin?, Predominantly fur skin - Go to Question 8. Only trimmed with fur skin - Go to Question 5. |
| Question 5 | Is the garment new or 2nd hand? New - Go to Question 6, 2nd hand - Go to Question 7 |
| Question 6 | Is the cost of the fur skin to the manufacturer greater than the cost of the other components? Yes - Go to Question 8, No - Zero-rated. |
| Question 7 | Is the trimmed area no greater than 20% of the area of the outside material? Yes - Zero-rated, No - Go to Question 8. |
| Question 8 | Is the fur skin from rabbit, wooled lamb or sheep? Yes - Zero-rated, No - Go to Question 9. |
| Question 9 | Is the fur skin from bovine cattle (including buffalo), horses etc, pigs (including peccary), chamois, gazelle, deer or dogs? Yes - Go to Question 10, No - Go to Question 11. |
| Question 10 | Is the skin tanned or dressed? Yes - Standard-rated, No - Zero-rated. |
| Question 11 | Is the fur skin from goats or kids? Yes - Go to question 12, No - Standard-rated. |
| Question 12 | Does the goat or kid originate from Mongolia, Yemen or Tibet? Yes - Standard-rated, No - Zero-rated. |