{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5A",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-5A.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/5A",
  "kind": "schedule",
  "number": "5A",
  "heading": "Goods Eligible to be Fiscally Warehoused",
  "text": "Description of goods\ncustoms tariff (within the meaning of TCTA 2018) code\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\n801\nOther nuts\n502\nOlives\n71120\nGrains and seeds (including soya beans)\n1201 to 1207\nCoffee, not roasted\n901 11 0\n901 12 0\nTea\n902\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 0\n7110 21 0\n7110 31 0\nPotatoes\n701\nVegetable oils and fats and their fractions, whether or not refined, but not chemically modified\n1507 to 1515",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A added (1.6.1996 with application to any acquisition of goods from another member State and any supply taking place on or after that day) by 1996 c. 8, ss. 25, 26, Sch. 3 para. 18; S.I. 1996/1249, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5A substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 90 (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/5A",
    "retrieved_at": "2026-10-29T09:33:58.510022+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."
}