Paragraph 18 I1
The following Schedule shall be added to the Value Added Tax Act 1994.
“SCHEDULE 5A
Goods Eligible to be Fiscally Warehoused
Section 18B.
Description of goods Combined nomenclature code of the F1European Union 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 0801 Other nuts 0502 Olives 071120 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 ”
Annotations
Textual amendments
- F1
Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))