The Russia (Sanctions) (EU Exit) Regulations 2019

• (4) It is an offence for a person to whom a direction is given under regulation 57J(5) (direction by airport operator to operator or pilot of Russian aircraft) to fail to comply with the direction.

• (5) A person who contravenes the prohibition in regulation 57L(6) (disclosure of direction) commits an offence.

• (6) In paragraph (1), “Russian aircraft” has the same meaning as in regulation 57J.

Interpretation of Part 6A

57O

• (1) In this Part—

• “air traffic control” means a person who holds a licence under section 5 of the Transport Act 2000;

• “the ANO” means the Air Navigation Order 2016;

• “beneficial interest” means any beneficial interest, however arising (whether held by trustee or nominee or arising under a contract or otherwise), other than an interest held by any person as mortgagee;

• ...

• (2) For the purposes of this Part an aircraft is “owned” by a person if—

• (a) the legal title to the aircraft, or to any share in the aircraft, is vested in the person, or a person who is owned or controlled directly or indirectly (within the meaning of regulation 7) by that person, or

• (b) the person, or a person who is owned or controlled directly or indirectly (within the meaning of regulation 7) by that person, has a beneficial interest in the aircraft or in any share in the aircraft,

and the reference to a legal title or other interest includes one held jointly with any other person or persons.

• (3) For the purposes of this Part a person is to be regarded as “connected with” Russia if the person is—

• (a) an individual who is, or an association or combination of individuals who are, ordinarily resident in Russia,

• (b) an individual who is, or an association or combination of individuals who are, located in Russia,

• (c) a person, other than an individual, which is incorporated or constituted under the law of Russia, or

• (d) a person, other than an individual, which is domiciled in Russia.

• (4) Any expression used in this Part and in section 6 of the Act (aircraft sanctions) has the same meaning in this Part as it has in that section.

Aircraft: exceptions from prohibitions

61B

• (1) The prohibition in regulation 57J(1)(b) (movement of aircraft) is not contravened by the landing of a Russian aircraft in the United Kingdom if failing to land would endanger the lives of persons on board or the safety of the aircraft.

• (2) The prohibition in regulation 57J(1)(a) is not contravened by the flight of a Russian aircraft in the airspace over the United Kingdom preparatory to a landing as mentioned in paragraph (1).

• (3) The directions in regulation 57J(3) to (9) are not contravened by conduct necessary to—

• (a) avoid endangering the lives of persons on board or the safety of the aircraft,

• (b) protect the safety of another aircraft, or

• (c) protect the safety of persons on the ground.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4A) The prohibition in regulation 57J(1) is not contravened by the movement of a Russian aircraft if—

• (a) a direction has been given in relation to that aircraft under regulation 57J(3)(b), (5)(b) or (6)(c), and

• (b) the movement of the aircraft is in accordance with that direction.

• (5) In this regulation, “Russian aircraft” has the same meaning as in regulation 57J.

Exception relating to trade restrictions in relation to Crimea

Exception for authorised conduct in a relevant country

Exception for acts done for purposes of national security or prevention of serious crime

Treasury licences

Trade licences

Licences: general provisions

Finance: licensing offences

Trade: licensing offences

Section 8B(1) to (3) of Immigration Act 1971: directions

SCHEDULE 2C — Aviation and space goods and technology

PART 1 — General

Interpretation

1

For the purposes of this Schedule, whether a thing “falls within chapter 88 of the Goods Classification Table” is to be interpreted in accordance with paragraph 1 of Schedule 3.

2

Terms printed in quotation marks and not defined in this Schedule have the meaning given to them in—

• (a) Schedules 2 and 3 of the Export Control Order 2008, or

• (b) Annex I of the Dual-Use Regulation,

as applicable.

PART 2 — Aviation and space goods

3

Any thing falling within chapter 88 of the Goods Classification Table.

PART 3 — Aviation and space technology

4

“Technology” for the “development”, “production” or “use” of things falling within chapter 88 of the Goods Classification Table.

5

“Software” for the “development”, “production” or “use” of things falling within chapter 88 of the Goods Classification Table.

Conditions for the designation of persons by description

6A

• (1) The Secretary of State may choose whether persons mentioned in regulation 5(1A) (power to designate persons by description) are designated persons under—

• (a) the standard procedure, or

• (b) the urgent procedure.

• (2) Paragraph (3) applies where the Secretary of State chooses that persons mentioned in regulation 5(1A) are designated persons under the standard procedure.

• (3) The Secretary of State may not provide that persons of a specified description are designated persons under regulation 5(1A) except where conditions A and C are met.

• (4) Paragraphs (5) to (7) apply where the Secretary of State chooses that persons mentioned in regulation 5(1A) are designated persons under the urgent procedure.

• (5) The Secretary of State may provide that persons of a specified description are designated persons where condition C is not met, but conditions A, D and E are met.

• (6) The persons of the specified description cease to be designated persons at the end of the period of 56 days beginning with the day following the day on which the persons became designated persons unless, within that period, the Secretary of State certifies that—

• (a) conditions A and C are met, or

• (b) conditions A, D and E continue to be met.

• (7) Where the Secretary of State makes a certification under paragraph (6)(b), the designation ceases to have effect at the end of the period of 56 days beginning with the day immediately following the period mentioned in paragraph (6), unless within that period the Secretary of State certifies that conditions A and C are met.

• (8) Condition A is that the description of persons specified is such that a reasonable person would know whether that person fell within it.

• (9) Condition C is that the Secretary of State has reasonable grounds to suspect—

• (a) in a case where the specified description is members of a particular organisation, that the organisation is an involved person, or

• (b) in the case of any other specified description, that any person falling within that description would necessarily be an involved person.

• (10) Condition D is that the description of persons specified is of persons (or some persons) to which, or in relation to which, relevant provision (whenever made) applies under the law of—

• (a) the United States of America;

• (b) the European Union;

• (c) Australia;

• (d) Canada.

• (11) Condition E is that the Secretary of State considers that it is in the public interest to provide that persons of a specified description are designated persons under the urgent procedure.

• (12) For the purposes of Condition D, “relevant provision” is provision that the Secretary of State considers—

• (a) corresponds, or is similar, to the type of sanction or sanctions in these Regulations, or

• (b) is made for purposes corresponding, or similar, to any purpose of any type of sanction or sanctions in these Regulations.

• (13) In this regulation—

• “involved person” has the meaning given in regulation 6 (designation criteria: meaning of “involved person”);

• “organisation” includes any body, association or combination of persons.

Meaning of “owned or controlled directly or indirectly”

Notification and publicity where designation power used

Confidential information in certain cases where designation power used

Notification and publicity where power to designate by description is used

9A

• (1) Paragraph (2) applies where the Secretary of State—

• (a) has provided that persons of a specified description are designated persons under regulation 5(1A) (power to designate persons by description), or

• (b) has by virtue of section 22 of the Act varied or revoked a designation made under that paragraph of that regulation.

• (2) The Secretary of State—

• (a) must without delay take such steps as are reasonably practicable to inform persons of the specified description of the designation, variation or revocation, and

• (b) must take steps to publicise the designation, variation or revocation.

• (3) The information given under paragraph (2)(a)—

• (a) where the Secretary of State provides that persons of a specified description are designated persons under the standard procedure, must include a statement of reasons, or

• (b) where the Secretary of State provides that persons of a specified description are designated persons under the urgent procedure, must include a statement—

• (i) that the provision is made under the urgent procedure,

• (ii) identifying the relevant provision by reference to which the Secretary of State considers that condition D is met in relation to persons of the specified description, and

• (iii) setting out why the Secretary of State considers that condition E is met.

• (4) Where the Secretary of State provides that persons of a specified description are designated persons under the urgent procedure, the Secretary of State must, after the end of the period mentioned in paragraph (6) of regulation 6A (conditions for the designation of persons by description), or if the Secretary of State has made a certification under paragraph (6)(b) of that regulation the period mentioned in paragraph (7) of that regulation, but otherwise without delay—

• (a) in a case where the persons cease to be designated persons, take such steps as are reasonably practicable to inform persons of the specified description that they have ceased to be designated persons, or

• (b) in any other case, take such steps as are reasonably practicable to give each person of the specified description a statement of reasons.

• (5) In this regulation, a “statement of reasons”, in relation to a provision designating persons of a specified description, means a brief statement of the matters that the Secretary of State knows, or has reasonable cause to suspect, in relation to persons of the specified description—

• (a) in the case of a designation under the standard procedure, which have led the Secretary of State to make the provision designating persons of that description, and

• (b) in the case of a designation under the urgent procedure, as a result of which the persons do not cease to be designated persons at the end of the period mentioned in regulation 6A(6)(b) or (7) (as the case may be).

• (6) Matters that would otherwise be required by paragraph (5) to be included in a statement of reasons may be excluded from it where the Secretary of State considers that they should be excluded—

• (a) in the interests of national security or international relations,

• (b) for reasons connected with the prevention or detection of serious crime in the United Kingdom or elsewhere, or

• (c) in the interests of justice.

• (7) The steps taken under paragraph (2)(b) must—

• (a) unless one or more of the restricted publicity conditions is met, be steps to publicise generally—

• (i) the designation, variation or revocation, and

• (ii) in the case of—

• (aa) a designation under the standard procedure, the statement of reasons relating to it, or

• (bb) a designation under the urgent procedure, the contents of the statement required under paragraph (3)(b) relating to it;

• (b) if one or more of those conditions is met, be steps to inform only such persons as the Secretary of State considers appropriate of the designation, variation or revocation and—

• (i) in the case of a designation under the standard procedure, of the contents of the statement of reasons relating to it, or

• (ii) in the case of a designation under the urgent procedure, of the contents of the statement required under paragraph (3)(b) relating to it.

• (8) The “restricted publicity conditions” are that the Secretary of State considers that disclosure of the designation, variation or revocation should be restricted—

• (a) in the interests of national security or international relations,

• (b) for reasons connected with the prevention or detection of serious crime in the United Kingdom or elsewhere, or

• (c) in the interests of justice.

• (9) Paragraph (10) applies if—

• (a) when a designation is made one or more of the restricted publicity conditions is met, but

• (b) at any time when the designation has effect, it becomes the case that none of the restricted publicity conditions is met.

• (10) The Secretary of State must—

• (a) take such steps as are reasonably practicable to inform persons of the specified description that none of the restricted publicity conditions is now met, and

• (b) take steps to publicise generally the designation and—

• (i) in the case of a designation under the standard procedure, the statement of reasons relating to it, or

• (ii) in the case of a designation under the urgent procedure, the statement required under paragraph (3)(b) relating to it.

Confidential information in certain cases where power to designate by description is used

9B

• (1) Where the Secretary of State in accordance with regulation 9A(7)(b) informs only certain persons of a designation, variation or revocation and—

• (a) in the case of a designation under the standard procedure, of the content of the statement of reasons relating to it, or

• (b) in the case of a designation under the urgent procedure, of the content of the statement required under regulation 9A(3)(b) relating to it,

the Secretary of State may specify that any of that information is to be treated as confidential.

• (2) A person (“P”) who—

• (a) is provided with information that is to be treated as confidential in accordance with paragraph (1), or

• (b) otherwise obtains such information,

must not, subject to paragraph (3), disclose it if P knows, or has reasonable cause to suspect, that the information is to be treated as confidential.

• (3) The prohibition in paragraph (2) does not apply to any disclosure made by P with lawful authority.

• (4) For this purpose information is disclosed with lawful authority only if and to the extent that—

• (a) the disclosure is by, or is authorised by, the Secretary of State,

• (b) the disclosure is by or with the consent of the person who is or was the subject of the designation,

• (c) the disclosure is necessary to give effect to a requirement imposed under or by virtue of these Regulations or any other enactment, or

• (d) the disclosure is required under rules of court, tribunal rules or a court or tribunal order, for the purposes of legal proceedings of any description.

• (5) This regulation does not prevent the disclosure of information that is already, or has previously been, available to the public from other sources.

• (6) A person who contravenes the prohibition in paragraph (2) commits an offence.

• (7) The High Court (in Scotland, the Court of Session) may, on the application of—

• (a) the person who is the subject of the information, or

• (b) the Secretary of State,

grant an injunction (in Scotland, an interdict) to prevent a breach of the prohibition in paragraph (2).

• (8) In paragraph (4)(c), “enactment” has the meaning given by section 54(6) of the Act.

Investments in relation to non-government controlled Ukrainian territory

CHAPTER 4A — Aircraft and ships

Technical assistance relating to aircraft and ships

46A

• (1) A person must not directly or indirectly provide to, or for the benefit of, a designated person technical assistance relating to—

• (a) an aircraft, or

• (b) a ship.

• (2) Paragraph (1)(b) does not apply to any technical assistance which is prohibited under regulation 27 (technical assistance relating to restricted goods and restricted technology).

• (3) Paragraph (1) is subject to Part 7 (Exceptions and licences).

• (4) A person who contravenes a prohibition in paragraph (1) commits an offence, but it is a defence for a person charged with an offence of contravening paragraph (1) (“P”) to show that P did not know and had no reasonable cause to suspect that the technical assistance was provided to, or for the benefit of, a designated person.

• (5) In this regulation—

• “aircraft” includes unmanned aircraft and aircraft capable of spaceflight activities;

• “designated person” means a person designated under regulation 5 (power to designate persons) for the purposes of this regulation;

• “ship” includes every description of vessel (including a hovercraft) used in navigation.

Imports from non-government controlled Ukrainian territory

Crimean ports direction or Donetsk ports direction

Trade: exceptions relating to non-government controlled areas of the Donetsk and Luhansk oblasts

60ZA

• (1) Paragraphs (2) to (5) only apply in the case of trade relating to non-government controlled areas of the Donetsk and Luhansk oblasts.

• (2) A prohibition in regulation 47 (imports from non-government controlled Ukrainian territory) or regulation 52(3)(a) (financial services and funds in relation to imports from non-government controlled Ukrainian territory) is not contravened by any act done by a person (“P”) in satisfaction of an obligation of P arising under a contract concluded before 23rd February 2022, or an ancillary contract necessary for the satisfaction of such a contract, provided that—

• (a) the act is carried out before 24th May 2022, and

• (b) P has notified the Secretary of State no later than the day 10 working days before the day on which the act is carried out.

• (3) A prohibition in Chapter 2 of Part 5 in so far as it is applied to non-government controlled Ukrainian territory by regulation 53A or Chapter 2A of Part 5 (goods and technology relating to non-government controlled Ukrainian territory), regulation 48 to 51, 52(1), (2) or (3)(b) to (e), or 53 (trade in relation to non-government controlled Ukrainian territory) is not contravened by any act done by a person (“P”) in satisfaction of an obligation of P arising under a contract concluded before 23rd February 2022, or an ancillary contract necessary for the satisfaction of such a contract, provided that—

• (a) the act is carried out before 24th August 2022, and

• (b) P has notified the Secretary of State no later than the day five working days before the day on which the act is carried out.

• (4) A prohibition in Chapter 2 of Part 5 in so far as it is applied to non-government controlled Ukrainian territory by regulation 53A or Chapter 2A of Part 5 (goods and technology relating to non-government controlled Ukrainian territory), regulation 54(1)(a) (prohibition on infrastructure-related services relating to non-government controlled Ukrainian territory) is not contravened by any act done by a person in satisfaction of an obligation of that person arising under a contract concluded before 23rd February 2022, or an ancillary contract necessary for the satisfaction of such a contract, provided that the act is carried out before 24th August 2022.

• (5) A prohibition in Chapter 2 of Part 5 in so far as it is applied to non-government controlled Ukrainian territory by regulation 53A or Chapter 2A of Part 5 (goods and technology relating to non-government controlled Ukrainian territory), regulation 54(1)(b) (prohibition on tourism services relating to non-government controlled Ukrainian territory) is not contravened by any act done by a person (“P”) in satisfaction of an obligation of P arising under a contract concluded before 23rd February 2022, or an ancillary contract necessary for the satisfaction of such a contract, provided that—

• (a) the act is carried out before 24th August 2022, and

• (b) P has notified the Secretary of State no later than the day five working days before the day on which the act is carried out.

Trade: exceptions in relation to personal effects etc.

Trade: exceptions in relation to consumer communication devices and software updates

Trade: exceptions in relation to aircraft and vessels

Trade: exception relating to the safety of aircraft and ships

60D

• (1) The prohibitions in regulation 46A (technical assistance relating to aircraft and ships) are not contravened by the provision of any technical assistance where a failure to provide that assistance would endanger—

• (a) the lives of persons on board—

• (i) an aircraft, or

• (ii) a ship;

• (b) the safety of—

• (i) an aircraft in flight, or

• (ii) a ship at sea.

• (2) In this regulation, the following terms have the same meaning as they have in regulation 46A—

• “aircraft”;

• “ship”;

• “technical assistance”.

Trade: exception for emergencies in certain cases

Ships: exceptions from prohibition on port entry

Aircraft: exceptions from prohibitions

Exception relating to trade restrictions in relation to non-government controlled Ukrainian territory

Exception for authorised conduct in a relevant country

Exception for acts done for purposes of national security or prevention of serious crime

Treasury licences

Trade licences

Aircraft licences

65A

The prohibition in regulation 57J(1) (prohibition on overflight or landing) does not apply to anything done under the authority of a licence issued by the Secretary of State under this regulation.

Licences: general provisions

Finance: licensing offences

Trade: licensing offences

Aircraft: licensing offences

68A

• (1) A person (“P”) commits an offence if P knowingly or recklessly—

• (a) provides information that is false in a material respect, or

• (b) provides or produces a document that is not what it purports to be,

for the purpose of obtaining an aircraft licence (whether for P or anyone else).

• (2) A person who purports to act under the authority of an aircraft licence but who fails to comply with any condition of the licence commits an offence.

• (3) A licence in respect of which an offence under paragraph (1) has been committed is to be treated as void from the time at which it was issued.

Section 8B(1) to (3) of Immigration Act 1971: directions

CHAPTER 4B — Luxury goods

Luxury goods

46B

• (1) The export of luxury goods to, or for use in, Russia is prohibited.

• (2) A person must not directly or indirectly—

• (a) supply or deliver luxury goods from a third country to a place in Russia;

• (b) make luxury goods available to a person connected with Russia;

• (c) make luxury goods available for use in Russia.

• (3) Paragraphs (1) and (2) are subject to Part 7 (Exceptions and licences).

• (4) A person who contravenes a prohibition in paragraph (2) commits an offence, but—

• (a) it is a defence for a person charged with the offence of contravening paragraph (2)(a) to show that the person did not know and had no reasonable cause to suspect that the goods were destined (or ultimately destined) for Russia;

• (b) it is a defence for a person charged with the offence of contravening paragraph (2)(b) (“P”) to show that P did not know and had no reasonable cause to suspect that the person was connected with Russia;

• (c) it is a defence for a person charged with the offence of contravening paragraph (2)(c) to show that the person did not know and had no reasonable cause to suspect that the goods were for use in Russia.

• (5) In this regulation, “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

CHAPTER 4C — Iron and steel products

Meaning of iron and steel products

46C

In this Chapter—

• “iron and steel products” means any thing specified in Schedule 3B;

• “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

Import of iron and steel products

46D

• (1) The import of iron and steel products which are consigned from Russia is prohibited.

• (2) The import of iron and steel products which originate in Russia is prohibited.

• (3) Paragraphs (1) and (2) are subject to Part 7 (Exceptions and licences).

Acquisition of iron and steel products

46E

• (1) A person must not directly or indirectly acquire iron and steel products—

• (a) which originate in Russia;

• (b) which are located in Russia.

• (2) Paragraph (1) is subject to Part 7 (Exceptions and licences).

• (3) A person who contravenes a prohibition in paragraph (1) commits an offence, but—

• (a) it is a defence for a person charged with the offence of contravening paragraph (1)(a) to show that the person did not know and had no reasonable cause to suspect that the goods originated in Russia;

• (b) it is a defence for a person charged with the offence of contravening paragraph (1)(b) to show that the person did not know and had no reasonable cause to suspect that the goods were located in Russia.

Supply and delivery of iron and steel products

46F

• (1) A person must not directly or indirectly supply or deliver iron and steel products from a place in Russia to a third country.

• (2) Paragraph (1) is subject to Part 7 (Exceptions and licences).

• (3) A person who contravenes a prohibition in paragraph (1) commits an offence, but it is a defence for a person charged with the offence of contravening paragraph (1) to show that the person did not know and had no reasonable cause to suspect that the supply or delivery was from a place in Russia, whether directly or indirectly.

• (4) In this regulation, “third country” means a country that is not the United Kingdom, the Isle of Man or Russia.

SCHEDULE 2D — Oil refining goods and technology

PART 1

Interpretation

1

• (1) Paragraph 1 of Schedule 3 applies for the purposes of interpreting Part 2.

• (2) Terms printed in quotation marks and not defined in this Schedule have the meaning given to them in—

• (a) Schedules 2 and 3 to the Export Control Order 2008, or

• (b) Annex I of the Dual-Use Regulation,

as applicable.

PART 2

Oil refining goods

2

Any thing falling within—

• (a) a commodity code mentioned in column 1 of the following table, and

• (b) the description in column 2 corresponding to that code.

Commodity code	Description
ex 8479 89 97ex 8543 70 90	Alkylation and isomerization units
ex 8479 89 97ex 8543 70 90	Aromatic hydrocarbon production units
ex 8419 40 00	Atmospheric-vacuum crude distillation units (CDU)
ex 8479 89 97ex 8543 70 90	Catalytic reforming / cracker units
ex 8419 50 20, 8419 50 80	Cold boxes in the LNG-process
ex 8419 89 10	Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water, designed to be used with the equipment listed in this schedule
ex 8419 50 20 or 8419 50 80	Cryogenic exchangers in the LNG-process
ex 8414 10 81	Cryogenic pumps in the LNG-process
ex 8419 89 98ex 8419 89 30ex 8419 89 10	Delayed cokers
ex 8419 89 98ex 8419 89 30ex 8419 89 10	Flexicoking units
ex 8479 89 97	Hydrocracking reactors
ex 8419 89 98ex 8419 89 30ex 8419 89 10ex 8479 89 97	Hydrocracking reactor vessels
ex 8479 89 97ex 8543 70 90	Hydrogen generation equipment
ex 8419 60 00 ex 8419 89 98 ex 8421 39 15ex 8421 39 25ex 8421 39 35ex 8421 39 85ex 8479 89 97ex 8543 70 90	Hydrogen recovery and purification equipment
ex 8479 89 97ex 8543 70 90	Hydrotreatment equipment/units
ex 8479 89 97ex 8543 70 90	Naphtha isomerisation units
ex 8479 89 97ex 8543 70 90	Polymerisation units
ex 8418 69 00	Process units for gas cooling in the LNG-process
ex 8418 60 00	Process units for the liquefaction of the natural gas
ex 8419 40 00	Process units for the separation and fractionation of the hydrocarbons in the LNG-process
ex 8419 60 00 ex 8419 89 10ex 8419 89 30ex 8419 89 98 ex 8421 39 35 ex 8421 39 85 ex 8479 89 97ex 8543 70 90	Refinery fuel gas treatment and sulphur recovery equipment (including amine scrubbing units, sulphur recovery units, tail gas treatment units)
ex 8456 90 00ex 8479 89 97ex 8543 70 90	Solvent de-asphalting units
ex 8479 89 97ex 8543 70 90	Sulphur production units
ex 8479 89 97ex 8543 70 90	Sulphuric acid alkylation and sulphuric acid regeneration units
ex 8419 89 10ex 8419 89 30ex 8419 89 98ex 8479 89 97ex 8543 70 90	Thermal cracking units
ex 8479 89 97ex 8543 70 90	Toluene and heavy aromatics: Transalkylation units
ex 8479 89 97ex 8543 70 90	Visbreakers
ex 8479 89 97ex 8543 70 90	Vacuum gas oil hydrocracking units

3

Catalysts used in the following processes for the refining of crude oil to produce petroleum products—

• (a) fluid catalytic cracking;

• (b) hydroprocessing, including hydrotreating and hydrocracking,

• (c) alkylation;

• (d) catalytic reforming.

Oil refining technology

4

“Software” for the “development”, “production” or “use” of any thing falling within paragraphs 2 and 3.

5

“Technology” for the “development”, “production” or “use” of any thing falling within paragraphs 2 to 4.

SCHEDULE 2E — Quantum computing and advanced materials goods and technology PART 1

Interpretation

1

• (1) Terms printed in quotation marks and not defined or interpreted in this Schedule have the meaning given to them in—

• (a) Schedules 2 and 3 to the Export Control Order 2008, or

• (b) Annex I of the Dual-Use Regulation,

as applicable.

• (2) For the purposes of this Schedule, the interpretative notes in Part 2 apply.

PART 2

Quantum computing and advanced materials goods

2

Equipment, “electronic assemblies” and components, specially designed for “quantum computers”, quantum electronics, quantum sensors, quantum processing units, qubit circuits, qubit devices or quantum radar systems.

3

“Cryogenic refrigeration systems” designed to maintain temperatures below 1.1 kelvin for 48 hours or more and related cryogenic refrigeration equipment and components as follows:

• (a) pulse tubes;

• (b) cryostats;

• (c) dewars;

• (d) gas handling systems (GHS);

• (e) compressors;

• (f) control units.

4

Ultra-High vacuum (“UHV”) equipment as follows—

• (a) UHV pumps (sublimation, turbomolecular, diffusion, cryogenic, ion-getter);

• (b) UHV pressure gauges.

5

High quantum efficiency (“QE”) photodetectors and sources with a QE greater than 80% in the wavelength range exceeding 400 nanometers but not exceeding 1,600 nanometers.

6

Manufacturing equipment as follows—

• (a) additive manufacturing equipment for the production of metal parts;

• (b) additive manufacturing equipment for “energetic materials”, including equipment using ultrasonic extrusion;

• (c) vat photopolymerisation additive manufacturing equipment using stereo lithography (SLA) or direct light processing (DLP);

• (d) machines for additive manufacturing by plastics or rubber deposit;

• (e) machines for additive manufacturing by plaster, cement, ceramics or glass deposit;

• (f) parts of machines for additive manufacturing.

7

Metal powders and metal alloy powders specially designed for the additive manufacturing equipment specified in paragraph 6(a).

8

Microscopes, related equipment and detectors, as follows—

• (a) scanning electron microscopes (SEM);

• (b) scanning auger microscopes;

• (c) transmission electron microscopes (TEM);

• (d) atomic force microscopes (AFM);

• (e) scanning force microscopes (SFM);

• (f) equipment and detectors specially designed for use with the microscopes specified in sub-paragraphs (a) to (e), employing any of the following—

• (i) X-ray photo spectroscopy (XPS);

• (ii) energy-dispersive X-ray spectroscopy (EDX, EDS);

• (iii) electron back scatter detector (EBSD) systems;

• (iv) electron spectroscopy for chemical analysis (ESCA).

9

“Decapsulation” equipment for semiconductor devices.

Quantum computing and advanced materials technology

10

“Software” specially designed or modified for the “development”, “production” or “use” of the systems, equipment and components specified in paragraphs 2 to 9.

11

“Software” for digital twins (DT) of additive manufactured products or for the determination of the reliability of additive manufactured products.

12

“Technology” “required” for the “development”, “production” or “use” of the systems, equipment, components and software specified in paragraphs 2 to 11.

SCHEDULE 3A — Luxury goods

PART 1

Interpretation

1

• (1) Paragraph 1 of Schedule 3 applies for the purposes of interpreting Part 2.

• (2) In Part 2, “sales price” means the sales price of the item or quantity specified excluding value added taxes.

• (3) For the purposes of this Schedule, where a sales price is specified per item, “item” is to be construed as the unit usually packaged for retail sale (where applicable), whether a singular good or a number of goods if packaged to be sold together.

PART 2

Luxury items

2

Horses, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per animal—

Commodity code	Description
0101 21 00	Pure-bred breeding animals
0101 29 90	Other

3

Caviar and caviar substitutes, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity code	Description
1604 31 00	Caviar
1604 32 00	Caviar substitutes

4

Truffles and preparations thereof falling within the commodity codes set out in the following table, provided that the sales price exceeds £250 per 1.5kg, or equivalent per item—

Commodity code	Description
0709 56 00	Truffles
0710 80 69	Other
0711 59 00	Other
0712 39 00	Other
2001 90 97	Other
2003 90 10	Truffles
2103 90 90	Other
2104 10 00	Soups and broths and preparations therefor
2104 20 00	Homogenised composite food preparations
2106 00 00	Food preparations not elsewhere specified or included

5

Wines (including sparkling wines), beers, spirits and spirituous beverages, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
2203 00 00	Beer made from malt
2204 10 11	Champagne
2204 10 91	Asti spumante
2204 10 93	Other
2204 10 94	With a protected geographical indication (PGI)
2204 10 96	Other varietal wines
2204 10 98	Other
2204 21 00	In containers holding 2 litres or less
2204 29 00	Other
2205 00 00	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2206 00 00	Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not elsewhere specified or included
2207 10 00	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
2208 00 00	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

6

Cigars or cigarillos falling within the commodity codes set out in the table below, provided that the sales price per item exceeds £10—

Commodity code	Description
2402 10 00	Cigars, cheroots and cigarillos, containing tobacco
2402 90 00	Other

7

Perfumes, toilet waters and cosmetics, including beauty and make-up products, meaning any thing which falls within the following commodity codes, provided that the sales price exceeds the price corresponding to that code set out in the third column of the table—

Commodity code	Description	Sales price
3303	Perfumes and toilet waters	£250 per 6.25 litres
3304 00 00	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations	£250 per item or 6.25 litres if liquid
3305 00 00	Preparations for use on the hair	£250 per item or 6.25 litres if liquid
3307 00 00	Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties	£250 per item or 6.25 litres if liquid
6704 00 00	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included	£250 per item

8

Leather, saddlery, travel goods, handbags or similar articles, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
4201 00 00	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material
4202 00 00	Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
4205 00 90	Other
9605 00 00	Travel sets for personal toilet, sewing or shoe or clothes cleaning

9

Garments, clothing, accessories or shoes, meaning any thing which falls within the following commodity codes or chapters, provided that the sales price per item exceeds £250 —

Commodity code	Description
4203 00 00	Articles of apparel and clothing accessories, of leather or of composition leather
4303 00 00	Articles of apparel, clothing accessories and other articles of furskin
6101 00 00	Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103
6102 00 00	Women’s or girls’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104
6103 00 00	Men’s or boys suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6104 00 00	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
6105 00 00	Men’s or boys’ shirts, knitted or crocheted
6106 00 00	Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted
6107 00 00	Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
6108 00 00	Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted
6109 00 00	T-shirts, singlets and other vests, knitted or crocheted
6110 00 00	Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
6111 00 00	Babies’ garments and clothing accessories, knitted or crocheted
6112 11 00	Of cotton
6112 12 00	Of synthetic fibres
6112 19 00	Of other textile materials
6112 20 00	Ski suits
6112 31 00	Of synthetic fibres
6112 39 00	Of other textile materials
6112 41 00	Of synthetic fibres
6112 49 00	Of other textile materials
6113 00 10	Of knitted or crocheted fabrics of heading 5906
6113 00 90	Other
6114 00 00	Other garments, knitted or crocheted
6115 00 00	Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted
6116 00 00	Gloves, mittens and mitts, knitted or crocheted
6117 00 00	Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
6201 00 00	Men’s or boys’ overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6203
6202 00 00	Women’s or girls overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 6204
6203 00 00	Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
6204 00 00	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
6205 00 00	Men’s or boys’ shirts
6206 00 00	Women’s or girls’ blouses, shirts and shirt-blouses
6207 00 00	Men’s or boys singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
6208 00 00	Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles
6209 00 00	Babies’ garments and clothing accessories
6210 10 00	Of fabrics of heading 5602 or 5603
6210 20 00	Other garments, of the type described in subheadings 6201 11 to 6201 19
6210 30 00	Other garments, of the type described in subheadings 6202 11 to 6202 19
6210 40 00	Other men’s or boys’ garments
6210 50 00	Other women’s or girls’ garments
6211 11 00	Men’s or boys’
6211 12 00	Women’s or girls’
6211 20 00	Ski suits
6211 32 00	Of cotton
6211 33 00	Of man-made fibres
6211 39 00	Of other textile materials
6211 42 00	Of cotton
6211 43 00	Of man-made fibres
6211 49 00	Of other textile materials
6212 00 00	Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
6213 00 00	Handkerchiefs
6214 00 00	Shawls, scarves, mufflers, mantillas, veils and the like
6215 00 00	Ties, bow ties and cravats
6216 00 00	Gloves, mittens and mitts
6217 00 00	Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212
6401 00 00	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
6402 20 00	Footwear with upper straps or thongs assembled to the sole by means of plugs
6402 91 00	Covering the ankle
6402 99 00	Other
6403 19 00	Other
6403 20 00	Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
6403 40 00	Other footwear, incorporating a protective metal toecap
6403 51 00	Covering the ankle
6403 59 00	Other
6403 91 00	Covering the ankle
6403 99 00	Other
6404 19 10	Slippers and other indoor footwear
6404 20 00	Footwear with outer soles of leather or composition leather
6405 00 00	Other footwear
6504 00 00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
6505 00 10	Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00
6505 00 30	Peaked caps
6505 00 90	Other
6506 99 00	Of other materials
6601 91 00	Having a telescopic shaft
6601 99 00	Other
6602 00 00	Walking sticks, seat-sticks, whips, riding-crops and the like
9619 00 81	Napkins and napkin liners for babies

10

Carpets, rugs and tapestries, hand-made or not, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
5701 00 00	Carpets and other textile floor coverings, knotted, whether or not made up
5702 10 00	‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs
5702 20 00	Floor coverings of coconut fibres (coir)
5702 31 80	Other
5702 32 00	Of man-made textile materials
5702 39 00	Of other textile materials
5702 41 90	Other
5702 42 00	Of man-made textile materials
5702 50 00	Other, not of pile construction, not made up
5702 91 00	Of wool or fine animal hair
5702 92 00	Of man-made textile materials
5702 99 00	Of other textile materials
5703 00 00	Carpets and other textile floor coverings, tufted, whether or not made up
5704 00 00	Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
5705 00 00	Other carpets and other textile floor coverings, whether or not made up
5805 00 00	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

11

Pearls, precious and semi-precious stones, articles of pearls, jewellery, gold- or silversmith articles falling within the commodity codes set out in the following table—

Commodity code	Description
7101 00 00	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
7102 00 00	Diamonds, whether or not worked, but not mounted or set, excluding for industrial use
7103 00 00	Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
7104 91 00	Diamonds, excluding for industrial use
7105 00 00	Dust and powder of natural or synthetic precious or semi-precious stones
7106 00 00	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
7107 00 00	Base metals clad with silver, not further worked than semi-manufactured
7108 00 00	Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form
7109 00 00	Base metals or silver, clad with gold, not further worked than semi-manufactured
7110 11 00	Unwrought or in powder form
7110 19 00	Other
7110 21 00	Unwrought or in powder form
7110 29 00	Other
7110 31 00	Unwrought or in powder form
7110 39 00	Other
7110 41 00	Unwrought or in powder form
7110 49 00	Other
7111 00 00	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured
7113 00 00	Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
7114 00 00	Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
7115 00 00	Other articles of precious metal or of metal clad with precious metal
7116 00 00	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)

12

Coins and banknotes, meaning any thing which falls within the commodity codes set out in the following table, provided that such items are not legal tender, —

Commodity code	Description
4907 00 30	Banknotes
7118 10 00	Coin (other than gold coin), not being legal tender
7118 90 00	Other

13

Any item of cutlery, bladed or edged instruments and tools falling within the commodity codes set out in the following table, provided such items are comprised of precious metal or plated or clad with precious metal —

Commodity code	Description
7114 00 00	Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
7115 00 00	Other articles of precious metal or of metal clad with precious metal
8214 00 00	Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files)
8215 00 00	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
9307 00 00	Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

14

Tableware of porcelain, china, stoneware or earthenware or fine pottery falling within within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
6911 00 00	Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
6912 00 23	Stoneware
6912 00 25	Earthenware or fine pottery
6912 00 83	Stoneware
6912 00 85	Earthenware or fine pottery
6914 10 00	Of porcelain or china
6914 90 00	Other

15

Items of lead crystal falling within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
7009 91 00	Unframed
7009 92 00	Framed
7010 00 00	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
7013 22 00	Of lead crystal
7013 33 00	Of lead crystal
7013 41 00	Of lead crystal
7013 91 00	Of lead crystal
7018 10 00	Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
7018 90 00	Other
7020 00 80	Other
9405 50 00	Non-electrical lamps and lighting fittings
9405 91 00	Of glass

16

Electronic items for domestic use, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £630—

Commodity code	Description
8414 51	Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 watts
8414 59 00	Other
8414 60 00	Hoods having a maximum horizontal side not exceeding 120 cm
8415 10 00	Window or wall types, self-contained or ‘split-system’
8418 10 00	Combined refrigerator-freezers, fitted with separate external doors
8418 21 00	Compression-type
8418 29 00	Other
8418 30 00	Freezers of the chest type, not exceeding 800 litres capacity
8418 40 00	Freezers of the upright type, not exceeding 900 litres capacity
8419 81 00	For making hot drinks or for cooking or heating food
8422 11 00	Of the household type
8423 10 00	Personal weighing machines, including baby scales; household scales
8443 12 00	Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)
8443 31 00	Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network
8443 32 00	Other, capable of connecting to an automatic data-processing machine or to a network
8443 39 00	Other
8450 11 00	Fully-automatic machines
8450 12 00	Other machines, with built-in centrifugal drier
8450 19 00	Other
8451 21 00	Each of a dry linen capacity not exceeding 10 kg
8452 10 00	Sewing machines of the household type
8470 10 00	Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions
8470 21 00	Incorporating a printing device
8470 29 00	Other
8470 30 00	Other calculating machines
. . .	. . .
8472 90 80	Other
8479 60 00	Evaporative air coolers
8508 11 00	Of a power not exceeding 1,500 watts and having a dust bag or other receptacle capacity not exceeding 20 litres
8508 19 00	Other
8508 60 00	Other vacuum cleaners
8509 80 00	Other appliances
8516 31 00	Hairdryers
8516 50 00	Microwave ovens
8516 60 10	Cookers (incorporating at least an oven and a hob)
8516 71 00	Coffee or tea makers
8516 72 00	Toasters
8516 79 00	Other
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
8526 91 00	Radio navigational aid apparatus
. . .	. . .
. . .	. . .
8531 10 00	Burglar or fire alarms and similar apparatus
. . .	. . .
. . .	. . .
8543 70 50	Sunbeds, sunlamps and similar suntanning equipment
. . .	. . .
. . .	. . .
9504 90 80	Other

17

Electrical/electronic or optical apparatus for recording and reproducing sound and images, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £840—

Commodity code	Description
8519 00 00	Sound recording or sound reproducing apparatus
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
9006 00 00	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
. . .	. . .

18

Vehicles, except ambulances, for the transport of persons on earth, air or sea, teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars and motorbikes, as well as their accessories and spare parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price exceeds—

• (a) £42,000 per vehicle,

• (b) £4,200 per teleferic, chairlift, ski-dragline, traction mechanism for funiculars or motorbike, or

• (c) £420 per accessory or spare part,

as applicable—

Commodity code	Description
4011 10 00	Of a kind used on motor cars (including station wagons and racing cars)
. . .	. . .
. . .	. . .
4011 40 00	Of a kind used on motorcycles
4011 90 00	Other
7009 10 00	Rear-view mirrors for vehicles
. . .	. . .
8408 00 00	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
8409 00 00	Parts suitable for use solely or principally with the engines of heading 8407 or 8408
. . .	. . .
. . .	. . .
8431 39 00	Parts and acccessories of teleferics, chairlifts, ski-draglines, traction mechanisms for funiculars
8483 00 00	Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . .
8703 21	Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity <=1,000 cm³
8703 22	Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only spark-ignition internal combustion reciprocating piston engine of a cylinder capacity >1,000 cm³ but <=1,500 cm³
8703 31	Motor cars and other motor vehicles principally designed for the transport of <10 persons, including station wagons and racing cars, with only diesel engine of a cylinder capacity <=1,500 cm³
. . .	. . .
. . .	. . .
8708 00 00	Parts and accessories of the motor vehicles of headings 8701 to 8705
. . .	. . .
8712 00 00	Bicycles and other cycles (including delivery tricycles), not motorised
8714 00 00	Parts and accessories of vehicles of headings 8711 to 8713
. . .	. . .
. . .	. . .
8716 90 00	Parts
. . .	. . .
. . .	. . .
. . .	. . .

19

Clocks and watches and their parts, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
9101 00 00	Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal
9102 00 00	Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101
9103 00 00	Clocks with watch movements, excluding clocks of heading 9104
9104 00 00	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
9105 00 00	Other clocks
9108 00 00	Watch movements, complete and assembled
9109 00 00	Clock movements, complete and assembled
9110 00 00	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
9111 00 00	Watch cases and parts thereof
9112 00 00	Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
9113 00 00	Watch straps, watch bands and watch bracelets, and parts thereof
9114 00 00	Other clock or watch parts

20

Musical instruments, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £1260—

Commodity code	Description
9201 00 00	Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
9202 00 00	Other string musical instruments (for example, guitars, violins, harps)
9205 00 00	Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
9206 00 00	Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
9207 00 00	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)

21

Works of art, collectors’ pieces and antiques, meaning any thing which falls within chapter 97.

22

Articles and equipment for sports, including skiing, golf, diving and water sports, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
4015 19 00	Other
4015 90 00	Other
6210 40 00	Other men’s or boys’ garments
6210 50 00	Other women’s or girls’ garments
6211 11 00	Men’s or boys’
6211 12 00	Women’s or girls’
6211 20 00	Ski suits
6216 00 00	Gloves, mittens and mitts
6402 12 00	Ski-boots, cross-country ski footwear and snowboard boots
6402 19 00	Other
6403 12 00	Ski-boots, cross-country ski footwear and snowboard boots
6403 19 00	Other
6404 11 00	Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
6404 19 90	Other
9004 90 00	Other
9020 00 00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
9506 11 00	Skis
9506 12 00	Ski-fastenings (ski-bindings)
9506 19 00	Other
9506 21 00	Sailboards
9506 29 00	Other
9506 31 00	Clubs, complete
9506 32 00	Golf balls
9506 39 00	Other
9506 40 00	Articles and equipment for table tennis
9506 51 00	Lawn-tennis rackets, whether or not strung
9506 59 00	Other
9506 61 00	Lawn-tennis balls
9506 69 10	Cricket and polo balls
9506 69 90	Other
9506 70	Ice skates and roller skates, including skating boots with skates attached
9506 91	Articles and equipment for general physical exercise, gymnastics or athletics
9506 99 10	Cricket and polo equipment, other than balls
9506 99 90	Other
9507 00 00	Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading 9208 or 9705) and similar hunting or shooting requisites

23

Articles and equipment for billiards, automatic bowling, casino games and games operated by coins, banknotes, bank cards, tokens or by any other means of payment, video games consoles and amusement machines, meaning any thing which falls within the commodity codes set out in the following table, provided that the sales price per item exceeds £250—

Commodity code	Description
9504 20 00	Articles and accessories for billiards of all kinds
9504 30 00	Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment
9504 40 00	Playing cards
9504 30 00	Video game consoles and machines, other than those of subheading 9504 50
9504 90 80	Other

SCHEDULE 3B — Iron and steel products

Part 1

Interpretation

1

Paragraph 1 of Schedule 3 applies for the purposes of interpreting Parts 2 and 3.

PART 2

Specified products

2

Any thing falling within a commodity code mentioned in column 1 of the following table—