OpenLegislation

Division 2 For the purposes of headings Nos 7003, 7004 and 7005:

United Kingdom

Original text. Later amendments are not shown.

  1. (a)

    Glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing.

  2. (b)

    Cutting to shape does not affect the classification of glass in sheets.

  3. (c)

    The expression ‘absorbent or reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency.

Notes on Chapter 70

Footnotes

f1

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the preliminary provisions.

f2

Exemption from the payment of duty in respect of goods falling within subheadings 7018 10 11, 7018 10 51 and 7018 10 90, within the limits of a total annual quota of 52 tonnes, to be granted by the competent Community authorities.