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Contents

Legislation
Value Added Tax Act 1994
  • Introduction
  • Part I The charge to tax
  • Part II Reliefs, exemptions and repayments
  • Part III Application of Act in particular cases
  • Part IV Administration, collection and enforcement
  • Part V Reviews and Appeals
  • Part VI Supplementary provisions
  • SCHEDULE A1 Charge at Reduced Rate
  • SCHEDULE 1 Registration in respect of taxable supplies : UK establishment
  • SCHEDULE 1A Registration in respect of taxable supplies: non-uk establishment
  • SCHEDULE 2 Registration in respect of supplies from other member States
  • SCHEDULE 3 Registration in respect of acquisitions from other member States
  • SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed
  • SCHEDULE 3B Electronic, telecommunication and broadcasting services: non-union scheme
  • SCHEDULE 3BA Electronic, telecommunication and broadcasting services: Union scheme
  • SCHEDULE 4 Matters to be treated as supply of goods or services
  • SCHEDULE 4A Place of supply of services: special rules
  • SCHEDULE 4B Call-off stock arrangements
  • SCHEDULE 5 Services supplied where received
  • SCHEDULE 5A Goods Eligible to be Fiscally Warehoused
  • SCHEDULE 6 Valuation: special cases
  • SCHEDULE 7 Valuation of acquisitions from other member states: special cases
  • SCHEDULE 7A CHARGE AT REDUCED RATE
  • SCHEDULE 8 Zero-rating
  • SCHEDULE 9 Exemptions
  • SCHEDULE 9ZA VAT on acquisitions in Northern Ireland from member States
  • SCHEDULE 9ZB Goods removed to or from Northern Ireland and supply rules
  • SCHEDULE 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol
  • SCHEDULE 9ZD Distance selling of goods from Northern Ireland: special accounting scheme
  • SCHEDULE 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme
  • SCHEDULE 9ZF Modifications etc in connection with Schedules 9ZD and 9ZE
  • SCHEDULE 9A Anti-avoidance provisions: groups
  • SCHEDULE 10 BUILDINGS AND LAND
  • SCHEDULE 10A Face-value vouchers issued before 1 January 2019
  • SCHEDULE 10B VAT treatment of vouchers issued on or after 1 January 2019
  • SCHEDULE 11 Administration, collection and enforcement
  • SCHEDULE 11A Disclosure of avoidance Schemes
  • SCHEDULE 12 Constitution and procedure of tribunals
  • SCHEDULE 13 Transitional provisions and savings
  • SCHEDULE 14 Consequential amendments
  • SCHEDULE 15 Repeals
  • Schedule TABLE OF DERIVATIONS
  1. Value Added Tax Act 1994
  2. Goods Eligible to be Fiscally Warehoused

Schedule 5A | Goods Eligible to be Fiscally Warehoused F1F2

From legislation.gov.uk

Table shown as text

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

Notes

  1. F1

    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

  2. F2

    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)

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