# Value Added Tax Act 1994, Schedule 5A: Goods Eligible to be Fiscally Warehoused

Extent: E+W+S+N.I.

Description of goods
customs tariff (within the meaning of TCTA 2018) code
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
801
Other nuts
502
Olives
71120
Grains and seeds (including soya beans)
1201 to 1207
Coffee, not roasted
901 11 0
901 12 0
Tea
902
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 0
7110 21 0
7110 31 0
Potatoes
701
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/1994/23/schedule/5A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-5A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.