Paragraph 22 Luxury itemsF1
Articles and equipment for sports, including skiing, golf, diving and water sports, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—
| Commodity code | Description |
|---|---|
| 4015 19 00 | Other |
| 4015 90 00 | Other |
| 6210 40 00 | Other men’s or boys’ garments |
| 6210 50 00 | Other women’s or girls’ garments |
| 6211 11 00 | Men’s or boys’ |
| 6211 12 00 | Women’s or girls’ |
| 6211 20 00 | Ski suits |
| 6216 00 00 | Gloves, mittens and mitts |
| 6402 12 00 | Ski-boots, cross-country ski footwear and snowboard boots |
| 6402 19 00 | Other |
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots |
| 6403 19 00 | Other |
| 6404 11 00 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like |
| 6404 19 90 | Other |
| 9004 90 00 | Other |
| 9020 00 00 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
| 9506 11 00 | Skis |
| 9506 12 00 | Ski-fastenings (ski-bindings) |
| 9506 19 00 | Other |
| 9506 21 00 | Sailboards |
| 9506 29 00 | Other |
| 9506 31 00 | Clubs, complete |
| 9506 32 00 | Golf balls |
| 9506 39 00 | Other |
| 9506 40 00 | Articles and equipment for table tennis |
| 9506 51 00 | Lawn-tennis rackets, whether or not strung |
| 9506 59 00 | Other |
| 9506 61 00 | Lawn-tennis balls |
| 9506 69 10 | Cricket and polo balls |
| 9506 69 90 | Other |
| 9506 70 | Ice skates and roller skates, including skating boots with skates attached |
| 9506 91 | Articles and equipment for general physical exercise, gymnastics or athletics |
| 9506 99 10 | Cricket and polo equipment, other than balls |
| 9506 99 90 | Other |
| 9507 00 00 | Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading 9208 or 9705) and similar hunting or shooting requisites |
Annotations
Textual amendments
- F1
Sch. 2E inserted (5.7.2022) by The Republic of Belarus (Sanctions) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/748), reg. 1(2), Sch.