# Finance Act 2026, Paragraph 1 Extent: E+W+S+N.I. 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. Commodity code Classification Aluminium goods 7601 Unwrought aluminium 7603 Aluminium powders and flakes 7604 Aluminium bars, rods and profiles 7605 Aluminium wire 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm 7607 Aluminium 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 7608 Aluminium tubes and pipes 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7610 Certain 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 7611 Aluminium 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 7612 Aluminium 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 7613 Aluminium containers for compressed or liquefied gas 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 7616 Other articles of aluminium Cement 2507 00 80 Other kaolinic clays 2523 10 Cement clinkers 2523 21 White Portland cement, whether or not artificially coloured 2523 29 Other Portland cement 2523 30 Aluminous cement 2523 90 Other hydraulic cements Fertilisers 2808 00 Nitric acid; sulphonitric acids 2814 Ammonia, anhydrous or in aqueous solution 2834 21 Nitrates of potassium 3102 Mineral or chemical fertilisers, nitrogenous 3105 Except: 3105 60 Mineral 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 Except: Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Hydrogen 2804 10 Hydrogen Iron and steel goods 2601 12 Agglomerated 72 Except: 7202 21 7202 30 7202 50 7202 70 7202 80 7202 91 7202 92 7202 93 7202 99 10 7202 99 30 7202 99 80 7204 Iron and steel Except: Ferro-silicon Ferro-silico-manganese Ferro-silico-chromium Ferro-molybdenum Ferro-tungsten and ferro-silico-tungsten Ferro-titanium and ferro-silico-titanium Ferro-vanadium Ferro-niobium Ferro-phosphorus Ferro-silico-magnesium Other Ferrous waste and scrap; remelting scrap ingots and steel 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 7302 Railway 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 7303 Tubes, pipes and hollow profiles, of cast iron 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7305 Other 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 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 7308 Structures (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 7309 Reservoirs, 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 7310 Tanks, 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 7311 Containers for compressed or liquefied gas, of iron or steel 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel 7326 Other articles of iron or steel --- Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/16/paragraph/1 (the official version) Page: https://openlegislation.uk/finance-act-2026/schedule-16/paragraph-1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.