VWRHS5400 - Goods eligible to be fiscally warehoused
Under Schedule 5A of the VAT Act 1994, the following goods may be placed under fiscal warehousing arrangements.
Description of goods | Combined nomenclature code of the European Communities (Commodity Code) |
---|---|
Tin | 8001 |
Copper | 7402, 7403, 7405, 7408 |
Zinc | 7901 |
Nickel | 7502 |
Aluminium | 7601 |
Lead | 7801 |
Indium | ex 8112 91, ex 8112 99 |
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 | 0801 |
Other nuts | 0502 |
Olives | 0711 20 |
Grains and seeds (including Soya beans) | 1201 to 1207 |
Coffee, not roasted | 0901 11 00, 0901 12 00 |
Tea | 0902 |
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 00, 7110 21 00, 7110 31 00 |
Potatoes | 0701 |
Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified | 1507 to 1515 |