Commodity codes
Every code in Schedule 16, and the ones left out.
Law as at 13 September 2026.
The Table in paragraph 1 of Schedule 16 to the Finance Act 2026 lists the covered goods by commodity code under five headings, which section 149(4) makes the five sectors. Each code below has its own page with its status, its aggregated goods category, the gases that count and the precursors, and the checker applies the Table to any eight-digit code. The whole Table is also available as a CSV file.
Aluminium goods
| Code | Description | Status |
|---|---|---|
| 7601 | Unwrought aluminium | In scope |
| 7603 | Aluminium powders and flakes | In scope |
| 7604 | Aluminium bars, rods and profiles | In scope |
| 7605 | Aluminium wire | In scope |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | In scope |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | In scope |
| 7608 | Aluminium tubes and pipes | In scope |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | In scope |
| 7610 | Certain Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | In scope |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | In scope |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | In scope |
| 7613 | Aluminium containers for compressed or liquefied gas | In scope |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | In scope |
| 7616 | Other articles of aluminium | In scope |
| 7602 | Aluminium waste and scrap | Not in Schedule 16 |
| 7615 | Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium | Not in Schedule 16 |
Cement
| Code | Description | Status |
|---|---|---|
| 2507 00 80 | Other kaolinic clays | In scope |
| 2523 10 | Cement clinkers | In scope |
| 2523 21 | White Portland cement, whether or not artificially coloured | In scope |
| 2523 29 | Other Portland cement | In scope |
| 2523 30 | Aluminous cement | In scope |
| 2523 90 | Other hydraulic cements | In scope |
Fertilisers
| Code | Description | Status |
|---|---|---|
| 2808 00 | Nitric acid; sulphonitric acids | In scope |
| 2814 | Ammonia, anhydrous or in aqueous solution | In scope |
| 2834 21 | Nitrates of potassium | In scope |
| 3102 | Mineral or chemical fertilisers, nitrogenous | In scope |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | In scope |
| 3105 60 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | Excepted by the Table |
| 3103 | Mineral or chemical fertilisers, phosphatic | Not in Schedule 16 |
| 3104 | Mineral or chemical fertilisers, potassic | Not in Schedule 16 |
Hydrogen
| Code | Description | Status |
|---|---|---|
| 2804 10 | Hydrogen | In scope |
Iron and steel goods
| Code | Description | Status |
|---|---|---|
| 2601 12 | Agglomerated | In scope |
| 72 | Iron and steel | In scope |
| 7202 21 | Ferro-silicon | Excepted by the Table |
| 7202 29 | Ferro-silicon (other than 7202 21) | In scope as the Act stands, with a discrepancy in HMRC's material |
| 7202 30 | Ferro-silico-manganese | Excepted by the Table |
| 7202 50 | Ferro-silico-chromium | Excepted by the Table |
| 7202 70 | Ferro-molybdenum | Excepted by the Table |
| 7202 80 | Ferro-tungsten and ferro-silico-tungsten | Excepted by the Table |
| 7202 91 | Ferro-titanium and ferro-silico-titanium | Excepted by the Table |
| 7202 92 | Ferro-vanadium | Excepted by the Table |
| 7202 93 | Ferro-niobium | Excepted by the Table |
| 7202 99 10 | Ferro-phosphorus | Excepted by the Table |
| 7202 99 30 | Ferro-silico-magnesium | Excepted by the Table |
| 7202 99 80 | Other | Excepted by the Table |
| 7204 | Ferrous waste and scrap; remelting scrap ingots and steel | Excepted by the Table |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | In scope |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | In scope |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | In scope |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | In scope |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel | In scope |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | In scope |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | In scope |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | In scope |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | In scope |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | In scope |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | In scope |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | In scope |
| 7326 | Other articles of iron or steel | In scope |