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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 3
- Paragraph 18
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18The following Schedule shall be added to the Value Added Tax Act 1994.
Section 60.
“SCHEDULE 5AGoods Eligible to be Fiscally Warehoused
| Description of goods | Combined nomenclature code of the European Communities |
|---|---|
| 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 | 0801 |
| Other nuts | 0502 |
| Olives | 071120 |
| Grains and seeds (including soya beans) | 1201 to 1207 |
| Coffee, not roasted | 0901 11 00 |
| 0901 12 00 | |
| Tea | 0902 |
| 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 00 |
| 7110 21 00 | |
| 7110 31 00 | |
| Potatoes | 0701 |
| Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified | 1507 to 1515” |
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