{"data":{"id":"44478","type":"heading","attributes":{"goods_nomenclature_item_id":"7006000000","description":"Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials","description_plain":"Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"13","type":"section"}},"chapter":{"data":{"id":"44408","type":"chapter"}},"commodities":{"data":[{"id":"44479","type":"commodity"},{"id":"44480","type":"commodity"}]}}},"included":[{"id":"13","type":"section","attributes":{"numeral":"XIII","title":"Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware","position":13,"section_note":null}},{"id":"44408","type":"chapter","attributes":{"goods_nomenclature_item_id":"7000000000","description":"GLASS AND GLASSWARE","formatted_description":"Glass and glassware","chapter_note":"1. This chapter does not cover:\r\n\r\n    - a. goods of heading [3207](/headings/3207) (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);\r\n\r\n    - b. articles of Chapter [71](/chapters/71) (for example, imitation jewellery);\r\n\r\n    - c. optical fibre cables of heading [8544](/headings/8544), electrical insulators (heading [8546](/headings/8546)) or fittings of insulating material of heading [8547](/headings/8547);\r\n\r\n    - d. front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapter [86](/chapters/86) to Chapter [88](/chapters/88);\r\n\r\n    - e. front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapter [86](/chapters/86) to Chapter [88](/chapters/88);\r\n\r\n    - f. optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter [90](/chapters/90);\r\n\r\n    - g. luminaires and lighting fittings, illuminated signs, illuminated nameplates or the like, having a permanently fixed light source, or parts thereof of heading [9405](/headings/9405);\r\n\r\n    - h. toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter [95](/chapters/95) (excluding glass eyes without mechanisms for dolls or for other articles of Chapter [95](/chapters/95)); or\r\n\r\n    - ij. buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter [96](/chapters/96).\r\n\r\n2. For the purposes of heading [7003](/headings/7003), [7004](/headings/7004) and [7005](/headings/7005):\r\n\r\n    - a. glass is not regarded as 'worked' by reason of any process it has undergone before annealing;\r\n\r\n    - b. cutting to shape does not affect the classification of glass in sheets;\r\n\r\n    - c. the expression 'absorbent, reflecting or non-reflecting layer' means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.\r\n\r\n3. The products referred to in heading [7006](/headings/7006) remain classified in that heading, whether or not they have the character of articles.\r\n\r\n4. For the purposes of heading [7019](/headings/7019), the expression 'glass wool' means:\r\n\r\n    - a. mineral wools with a silica (SiO2) content not less than 60% by weight;\r\n\r\n    - b. mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.\r\n\r\n        Mineral wools which do not comply with the above specifications fall in heading [6806](/headings/6806).\r\n\r\n5. Throughout the nomenclature, the expression 'glass' includes fused quartz and other fused silica.\r\n\r\n### Subheading note\r\n\r\n1. For the purposes of subheadings [7013 22](/subheadings/7013220000-80), [7013 33](/subheadings/7013330000-80), [7013 41](/subheadings/7013410000-80) and [7013 91](/subheadings/7013910000-80), the expression 'lead crystal' means only glass having a minimum lead monoxide (PbO) content by weight of 24%.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"20008798-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e 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glass","parent_sid":null,"validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":true},"relationships":{"overview_measures":{"data":[{"id":"20008798","type":"measure"},{"id":"-1012545445","type":"measure"}]}}},{"id":"20008799-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e 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