SolvedVWRHS5400 | Goods eligible to be fiscally warehoused
From HM Revenue & Customs · VAT Supplies in Warehouse and Fiscal Warehousing
Under Schedule 5A of the VAT Act 1994, the following goods may be placed under fiscal warehousing arrangements.
| Description of goods | Combined nomenclature code of the European Communities (Commodity Code) |
|---|---|
| Tin | 8001 |
| Copper | 7402, 7403, 7405, 7408 |
| Zinc | 7901 |
| Nickel | 7502 |
| Aluminium | 7601 |
| Lead | 7801 |
| Indium | ex 8112 91, ex 8112 99 |
| 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 | 0711 20 |
| 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 |