{
  "url": "https://openlegislation.uk/eu-directive-2006-112/annex-V",
  "json_url": "https://openlegislation.uk/eu-directive-2006-112/annex-V.json",
  "legislation": "eudr/2006/112",
  "legislation_title": "Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-directive-2006-112",
  "path": "annex/V",
  "kind": "annex",
  "number": "V",
  "heading": "CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2)",
  "text": "CN-code\nDescription of goods\n(1)\n0701\nPotatoes\n(2)\n0711 20\nOlives\n(3)\n0801\nCoconuts, Brazil nuts and cashew nuts\n(4)\n0802\nOther nuts\n(5)\n0901 11 00\nCoffee, not roasted\n0901 12 00\n(6)\n0902\nTea\n(7)\n1001 to 1005\nCereals\n1007 to 1008\n(8)\n1006\nHusked rice\n(9)\n1201 to 1207\nGrains and oil seeds (including soya beans) and oleaginous fruits\n(10)\n1507 to 1515\nVegetable oils and fats and their fractions, whether or not refined, but not chemically modified\n(11)\n1701 11\nRaw sugar\n1701 12\n(12)\n1801\nCocoa beans, whole or broken, raw or roasted\n(13)\n2709\nMineral oils (including propane and butane; also including crude petroleum oils)\n2710\n2711 12\n2711 13\n(14)\nChapters 28 and 29\nChemicals in bulk\n(15)\n4001\nRubber, in primary forms or in plates, sheets or strip\n4002\n(16)\n5101\nWool\n(17)\n7106\nSilver\n(18)\n7110 11 00\nPlatinum (palladium, rhodium)\n7110 21 00\n7110 31 00\n(19)\n7402\nCopper\n7403\n7405\n7408\n(20)\n7502\nNickel\n(21)\n7601\nAluminium\n(22)\n7801\nLead\n(23)\n7901\nZinc\n(24)\n8001\nTin\n(25)\nex 8112 92\nIndium\nex 8112 99",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2006/112/annex/V",
    "retrieved_at": "2026-11-01T15:22:31.059470+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}