{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-18",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-18.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/3/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "The following Schedule shall be added to the Value Added Tax Act 1994.\n“SCHEDULE 5A\nGoods Eligible to be Fiscally Warehoused\nSection 18B.\nDescription of goods\nCombined nomenclature code of the European Union\nTin\n8001\nCopper\n7402\n7403\n7405\n7408\nZinc\n7901\nNickel\n7502\nAluminium\n7601\nLead\n7801\nIndium\nex 811291\nex 811299\nCereals\n1001 to 1005\n1006: unprocessed rice only\n1007 to 1008\nOil seeds and oleaginous fruit\n1201 to 1207\nCoconuts, Brazil nuts and cashew nuts\n0801\nOther nuts\n0502\nOlives\n071120\nGrains and seeds (including soya beans)\n1201 to 1207\nCoffee, not roasted\n0901 11 00\n0901 12 00\nTea\n0902\nCocoa beans, whole or broken, raw or roasted\n1801\nRaw sugar\n1701 11\n1701 12\nRubber, in primary forms or in plates, sheets or strip\n4001\n4002\nWool\n5101\nChemicals in bulk\nChapters 28 and 29\nMineral oils (including propane and butane; also including crude petroleum oils)\n2709\n2710\n2711 12\n2711 13\nSilver\n7106\nPlatinum (palladium, rhodium)\n7110 11 00\n7110 21 00\n7110 31 00\nPotatoes\n0701\nVegetable oils and fats and their fractions, whether or not refined, but not chemically modified\n1507 to 1515\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 (paras. 1-18) wholly in force at 1.6.1996; Sch. 3 (paras. 1-18) partly in force at Royal Assent see s. 26(3); Sch. 3 (paras. 1-18) in force insofar as not already in force at 1.6.1996 by S.I. 1996/1249, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/3/paragraph/18",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}