SCHEDULES

F1SCHEDULE 3ALuxury goods

Regulation 21

Annotations:
Amendments (Textual)

PART 1

Interpretation1

1

Paragraph 1 of Schedule 3 applies for the purposes of interpreting Part 2.

2

In Part 2, “sales price” means the sales price of the item or quantity specified excluding value added taxes.

3

For the purposes of this Schedule, where a sales price is specified per item, “item” is to be construed as the unit usually packaged for retail sale (where applicable), whether a singular good or a number of goods if packaged to be sold together.

PART 2

Luxury items

2

Horses, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per animal—

Commodity code

Description

0101 21 00

Pure-bred breeding animals

0101 29 90

Other

3

Caviar and caviar substitutes, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity code

Description

1604 31 00

Caviar

1604 32 00

Caviar substitutes

4

Truffles and preparations thereof falling within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity code

Description

0709 56 00

Truffles

0710 80 69

Other

0711 59 00

Other

0712 39 00

Other

2001 90 97

Other

2003 90 10

Truffles

2103 90 90

Other

2104 10 00

Soups and broths and preparations therefor

2104 20 00

Homogenised composite food preparations

2106 00 00

Food preparations not elsewhere specified or included

5

Wines (including sparkling wines), beers, spirits and spirituous beverages, 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

2203 00 00

Beer made from malt

2204 10 11

Champagne

2204 10 91

Asti spumante

2204 10 93

Other

2204 10 94

With a protected geographical indication (PGI)

2204 10 96

Other varietal wines

2204 10 98

Other

2204 21 00

In containers holding 2 litres or less

2204 29 00

Other

2205 00 00

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2206 00 00

Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not elsewhere specified or included

2207 10 00

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

2208 00 00

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

6

Cigars or cigarillos falling within the commodity codes set out in the table below, provided that the sales price per item exceeds £10—

Commodity code

Description

2402 10 00

Cigars, cheroots and cigarillos, containing tobacco

2402 90 00

Other

7

Perfumes, toilet waters and cosmetics, including beauty and make-up products, meaning any thing which falls within the following commodity codes, provided that the sales price exceeds the price corresponding to that code set out in the third column of the table—

Commodity code

Description

Sales price

3303

Perfumes and toilet waters

£250 per 6.25 litres

3304 00 00

Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations

£250 per item or 6.25 litres if liquid

3305 00 00

Preparations for use on the hair

£250 per item or 6.25 litres if liquid

3307 00 00

Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties

£250 per item or 6.25 litres if liquid

6704 00 00

Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included

£250 per item

8

Leather, saddlery, travel goods, handbags or similar articles, 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

4201 00 00

Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material

4202 00 00

Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

4205 00 90

Other

9605 00 00

Travel sets for personal toilet, sewing or shoe or clothes cleaning

9

Garments, clothing, accessories or shoes, meaning any thing which falls within the following commodity codes or chapters, provided that the sales price per item exceeds £250 —

Commodity code

Description

4203 00 00

Articles of apparel and clothing accessories, of leather or of composition leather

4303 00 00

Articles of apparel, clothing accessories and other articles of furskin

6101 00 00

Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103

6102 00 00

Women’s or girls’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104

6103 00 00

Men’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

6104 00 00

Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

6105 00 00

Men’s or boys’ shirts, knitted or crocheted

6106 00 00

Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted

6107 00 00

Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

6108 00 00

Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted

6109 00 00

T-shirts, singlets and other vests, knitted or crocheted

6110 00 00

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

6111 00 00

Babies’ garments and clothing accessories, knitted or crocheted

6112 11 00

Of cotton

6112 12 00

Of synthetic fibres

6112 19 00

Of other textile materials

6112 20 00

Ski suits

6112 31 00

Of synthetic fibres

6112 39 00

Of other textile materials

6112 41 00

Of synthetic fibres

6112 49 00

Of other textile materials

6113 00 10

Of knitted or crocheted fabrics of heading 5906

6113 00 90

Other

6114 00 00

Other garments, knitted or crocheted

6115 00 00

Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted

6116 00 00

Gloves, mittens and mitts, knitted or crocheted

6117 00 00

Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories

6201 00 00

Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6203

6202 00 00

Women’s or girls overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6204

6203 00 00

Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

6204 00 00

Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

6205 00 00

Men’s or boys’ shirts

6206 00 00

Women’s or girls’ blouses, shirts and shirt-blouses

6207 00 00

Men’s or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles

6208 00 00

Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles

6209 00 00

Babies’ garments and clothing accessories

6210 10 00

Of fabrics of heading 5602 or 5603

6210 20 00

Other garments, of the type described in subheadings 6201 11 to 6201 19

6210 30 00

Other garments, of the type described in subheadings 6202 11 to 6202 19

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

6211 32 00

Of cotton

6211 33 00

Of man-made fibres

6211 39 00

Of other textile materials

6211 42 00

Of cotton

6211 43 00

Of man-made fibres

6211 49 00

Of other textile materials

6212 00 00

Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

6213 00 00

Handkerchiefs

6214 00 00

Shawls, scarves, mufflers, mantillas, veils and the like

6215 00 00

Ties, bow ties and cravats

6216 00 00

Gloves, mittens and mitts

6217 00 00

Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212

6401 00 00

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

6402 20 00

Footwear with upper straps or thongs assembled to the sole by means of plugs

6402 91 00

Covering the ankle

6402 99 00

Other

6403 19 00

Other

6403 20 00

Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

6403 40 00

Other footwear, incorporating a protective metal toecap

6403 51 00

Covering the ankle

6403 59 00

Other

6403 91 00

Covering the ankle

6403 99 00

Other

6404 19 10

Slippers and other indoor footwear

6404 20 00

Footwear with outer soles of leather or composition leather

6405 00 00

Other footwear

6504 00 00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed

6505 00 10

Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00

6505 00 30

Peaked caps

6505 00 90

Other

6506 99 00

Of other materials

6601 91 00

Having a telescopic shaft

6601 99 00

Other

6602 00 00

Walking sticks, seat-sticks, whips, riding-crops and the like

9619 00 81

Napkins and napkin liners for babies

10

Carpets, rugs and tapestries, hand-made or not, 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

5701 00 00

Carpets and other textile floor coverings, knotted, whether or not made up

5702 10 00

‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs

5702 20 00

Floor coverings of coconut fibres (coir)

5702 31 80

Other

5702 32 00

Of man-made textile materials

5702 39 00

Of other textile materials

5702 41 90

Other

5702 42 00

Of man-made textile materials

5702 50 00

Other, not of pile construction, not made up

5702 91 00

Of wool or fine animal hair

5702 92 00

Of man-made textile materials

5702 99 00

Of other textile materials

5703 00 00

Carpets and other textile floor coverings, tufted, whether or not made up

5704 00 00

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

5705 00 00

Other carpets and other textile floor coverings, whether or not made up

5805 00 00

Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

11

Pearls, precious and semi-precious stones, articles of pearls, jewellery, gold- or silversmith articles falling within the commodity codes set out in the following table—

Commodity code

Description

7101 00 00

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport

7102 00 00

Diamonds, whether or not worked, but not mounted or set, excluding for industrial use

7103 00 00

Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport

7104 91 00

Diamonds, excluding for industrial use

7105 00 00

Dust and powder of natural or synthetic precious or semi-precious stones

7106 00 00

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form

7107 00 00

Base metals clad with silver, not further worked than semi-manufactured

7108 00 00

Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form

7109 00 00

Base metals or silver, clad with gold, not further worked than semi-manufactured

7110 11 00

Unwrought or in powder form

7110 19 00

Other

7110 21 00

Unwrought or in powder form

7110 29 00

Other

7110 31 00

Unwrought or in powder form

7110 39 00

Other

7110 41 00

Unwrought or in powder form

7110 49 00

Other

7111 00 00

Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured

7113 00 00

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

7114 00 00

Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal

7115 00 00

Other articles of precious metal or of metal clad with precious metal

7116 00 00

Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

12

Coins and banknotes, meaning any thing which falls within the commodity codes set out in the following table, provided that such items are not legal tender, —

Commodity code

Description

4907 00 30

Banknotes

7118 10 00

Coin (other than gold coin), not being legal tender

7118 90 00

Other

13

Any item of cutlery, bladed or edged instruments and tools falling within the commodity codes set out in the following table, provided such items are comprised of precious metal or plated or clad with precious metal —

Commodity code

Description

7114 00 00

Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal

7115 00 00

Other articles of precious metal or of metal clad with precious metal

8214 00 00

Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files)

8215 00 00

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

9307 00 00

Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

14

Tableware of porcelain, china, stoneware or earthenware or fine pottery falling within within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code

Description

6911 00 00

Tableware, kitchenware, other household articles and toilet articles, of porcelain or china

6912 00 23

Stoneware

6912 00 25

Earthenware or fine pottery

6912 00 83

Stoneware

6912 00 85

Earthenware or fine pottery

6914 10 00

Of porcelain or china

6914 90 00

Other

15

Items of lead crystal falling within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code

Description

7009 91 00

Unframed

7009 92 00

Framed

7010 00 00

Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass

7013 22 00

Of lead crystal

7013 33 00

Of lead crystal

7013 41 00

Of lead crystal

7013 91 00

Of lead crystal

7018 10 00

Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares

7018 90 00

Other

7020 00 80

Other

9405 50 00

Non-electrical lamps and lighting fittings

9405 91 00

Of glass

16

Electronic items for domestic use, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £630—

Commodity code

Description

8414 51

Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 watts

8414 59 00

Other

8414 60 00

Hoods having a maximum horizontal side not exceeding 120 cm

8415 10 00

Window or wall types, self-contained or ‘split-system’

8418 10 00

Combined refrigerator-freezers, fitted with separate external doors

8418 21 00

Compression-type

8418 29 00

Other

8418 30 00

Freezers of the chest type, not exceeding 800 litres capacity

8418 40 00

Freezers of the upright type, not exceeding 900 litres capacity

8419 81 00

For making hot drinks or for cooking or heating food

8422 11 00

Of the household type

8423 10 00

Personal weighing machines, including baby scales; household scales

8443 12 00

Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)

8443 31 00

Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network

8443 32 00

Other, capable of connecting to an automatic data-processing machine or to a network

8443 39 00

Other

8450 11 00

Fully-automatic machines

8450 12 00

Other machines, with built-in centrifugal drier

8450 19 00

Other

8451 21 00

Each of a dry linen capacity not exceeding 10 kg

8452 10 00

Sewing machines of the household type

8470 10 00

Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions

8470 21 00

Incorporating a printing device

8470 29 00

Other

8470 30 00

Other calculating machines

F4. . .

F4. . .

8472 90 80

Other

8479 60 00

Evaporative air coolers

8508 11 00

Of a power not exceeding 1,500 watts and having a dust bag or other receptacle capacity not exceeding 20 litres

8508 19 00

Other

8508 60 00

Other vacuum cleaners

8509 80 00

Other appliances

8516 31 00

Hairdryers

8516 50 00

Microwave ovens

8516 60 10

Cookers (incorporating at least an oven and a hob)

8516 71 00

Coffee or tea makers

8516 72 00

Toasters

8516 79 00

Other

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

F4. . .

8526 91 00

Radio navigational aid apparatus

F4. . .

F4. . .

F4. . .

F4. . .

8531 10 00

Burglar or fire alarms and similar apparatus

F4. . .

F4. . .

F4. . .

F4. . .

8543 70 50

Sunbeds, sunlamps and similar suntanning equipment

F4. . .

F4. . .

9504 50 00

Video game consoles and machines, other than those of subheading 9504 30

9504 90 80

Other

17

Electrical/electronic or optical apparatus for recording and reproducing sound and images, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £840—

Commodity code

Description

8519 00 00

Sound recording or sound reproducing apparatus

F5. . .

F5. . .

F5. . .

F5. . .

F28527 12 00

Pocket-size radio cassette

F5. . .

F5. . .

F5. . .

F5. . .

9006 00 00

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

F5. . .

F5. . .

18

Vehicles, except ambulances, for the transport of persons on earth, air or sea, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars and motorbikes, as well as their accessories and spare parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds—

a

£42,000 per vehicle,

b

£4,200 per teleferic, chairlift, ski-dragline, traction mechanism for funiculars or motorbike, or

c

£420 per accessory or spare part,

as applicable—

Commodity code

Description

4011 10 00

Of a kind used on motor cars (including station wagons and racing cars)

F6. . .

F6. . .

F6. . .

F6. . .

4011 40 00

Of a kind used on motorcycles

4011 90 00

Other

7009 10 00

Rear-view mirrors for vehicles

F6. . .

F6. . .

8408 00 00

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

8409 00 00

Parts suitable for use solely or principally with the engines of heading 8407 or 8408

F6. . .

F6. . .

8428 60 00

Teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars

8431 39 00

Parts and acccessories of teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars

8483 00 00

Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)

F6. . .

F6. . .

8512 20 00

Other lighting or visual signalling equipment

8512 30 10

Burglar alarms of a kind used for motor vehicles

8512 30 90

Other

8512 40 00

Windscreen wipers, defrosters and demisters

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F38703 21

Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity <=1,000 cm³

8703 22

Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity >1,000 cm³ but <=1,500 cm³

8703 31

Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only diesel engine of a cylinder capacity <=1,500 cm³

F6. . .

F6. . .

F6. . .

F6. . .

8708 00 00

Parts and accessories of the motor vehicles of headings 8701 to 8705

F6. . .

F6. . .

8712 00 00

Bicycles and other cycles (including delivery tricycles), not motorised

8714 00 00

Parts and accessories of vehicles of headings 8711 to 8713

8716 10 00

Trailers and semi-trailers of the caravan type, for housing or camping

8716 40 00

Other trailers and semi-trailers

8716 90 00

Parts

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

F6. . .

19

Clocks and watches and their parts, 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

9101 00 00

Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal

9102 00 00

Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101

9103 00 00

Clocks with watch movements, excluding clocks of heading 9104

9104 00 00

Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels

9105 00 00

Other clocks

9108 00 00

Watch movements, complete and assembled

9109 00 00

Clock movements, complete and assembled

9110 00 00

Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements

9111 00 00

Watch cases and parts thereof

9112 00 00

Clock cases and cases of a similar type for other goods of this chapter, and parts thereof

9113 00 00

Watch straps, watch bands and watch bracelets, and parts thereof

9114 00 00

Other clock or watch parts

20

Musical instruments, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £1260—

Commodity code

Description

9201 00 00

Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments

9202 00 00

Other string musical instruments (for example, guitars, violins, harps)

9205 00 00

Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs

9206 00 00

Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)

9207 00 00

Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

21

Works of art, collectors’ pieces and antiques, meaning any thing which falls within chapter 97.

22

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

23

Articles and equipment for billiards, automatic bowling, casino games and games operated by coins, banknotes, bank cards, tokens or by any other means of payment, video games consoles and amusement machines, 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

9504 20 00

Articles and accessories for billiards of all kinds

9504 30 00

Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment

9504 40 00

Playing cards

9504 30 00

Video game consoles and machines, other than those of subheading 9504 50

9504 90 80

Other