Schedule 3, Part 1, paragraph 1(1)

For the purposes of this Schedule— a thing “falls within” a commodity code if it is, or would be, classified under that commodity code, as set out in the Goods Classification Table; a thing “falls within” a chapter if it is, or would be, classified under that chapter, as set out in the Goods Classification Table; where a commodity code or chapter is preceded by “ex”, the goods specified in this Schedule constitute only a part of the scope of the commodity code or chapter and must fall within both the description given to that code or chapter in this Schedule and the scope of the code or chapter in the Goods Classification Table.

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Source: legislation.gov.uk · retrieved 2026-08-30