VWRHS5400 -Goods eligible to be fiscally warehoused

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

Coconuts, Brazil nuts and cashew nuts

Other nuts

Olives

1201 to 1207

0801

0502

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