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HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
Updated
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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