{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-16/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-16/paragraph-1.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/16/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The goods specified by this Schedule are goods within a commodity code set out in the following Table, other than those within a commodity code that the Table indicates are excepted.\nCommodity code\nClassification\nAluminium goods\n7601\nUnwrought aluminium\n7603\nAluminium powders and flakes\n7604\nAluminium bars, rods and profiles\n7605\nAluminium wire\n7606\nAluminium plates, sheets and strip, of a thickness exceeding 0.2 mm\n7607\nAluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm\n7608\nAluminium tubes and pipes\n7609\nAluminium tube or pipe fittings (for example, couplings, elbows, sleeves)\n7610\nCertain Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures\n7611\nAluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment\n7612\nAluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment\n7613\nAluminium containers for compressed or liquefied gas\n7614\nStranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated\n7616\nOther articles of aluminium\nCement\n2507 00 80\nOther kaolinic clays\n2523 10\nCement clinkers\n2523 21\nWhite Portland cement, whether or not artificially coloured\n2523 29\nOther Portland cement\n2523 30\nAluminous cement\n2523 90\nOther hydraulic cements\nFertilisers\n2808 00\nNitric acid; sulphonitric acids\n2814\nAmmonia, anhydrous or in aqueous solution\n2834 21\nNitrates of potassium\n3102\nMineral or chemical fertilisers, nitrogenous\n3105\nExcept: 3105 60\nMineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg\nExcept:\nMineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium\nHydrogen\n2804 10\nHydrogen\nIron and steel goods\n2601 12\nAgglomerated\n72\nExcept:\n7202 21\n7202 30\n7202 50\n7202 70\n7202 80\n7202 91\n7202 92\n7202 93\n7202 99 10\n7202 99 30\n7202 99 80\n7204\nIron and steel\nExcept:\nFerro-silicon\nFerro-silico-manganese\nFerro-silico-chromium\nFerro-molybdenum\nFerro-tungsten and ferro-silico-tungsten\nFerro-titanium and ferro-silico-titanium\nFerro-vanadium\nFerro-niobium\nFerro-phosphorus\nFerro-silico-magnesium\nOther\nFerrous waste and scrap; remelting scrap ingots and steel\n7301\nSheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel\n7302\nRailway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails\n7303\nTubes, pipes and hollow profiles, of cast iron\n7304\nTubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel\n7305\nOther tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel\n7306\nOther tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel\n7307\nTube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel\n7308\nStructures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel\n7309\nReservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment\n7310\nTanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment\n7311\nContainers for compressed or liquefied gas, of iron or steel\n7318\nScrews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel\n7326\nOther articles of iron or steel",
  "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/ukpga/2026/11/schedule/16/paragraph/1",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}