# Finance Act 1996, Paragraph 18


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 European 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
”

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/3/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.