01
Chemicals used in agriculture, horticulture and forestry;
natural and artificial manure; humus, compost, earth for
growing; culture substrates and earth for plants
04
Barbecue charcoal, barbecue lighters, lignite briquettes,
firewood
06
Wire mesh, fence posts (of metal), tension wires, trellises
(of metal) for climbing plants, stakes for plants and trees
(of metal); mosquito netting (of metal); wall-mounted hose
holders (of metal); hose guides, hose fittings (of metal);
prefabricated cold frames (metal structures); prefabricated
greenhouses (metal structures); flower box holders and
trellises (of metal)
07
Motorised machines and implements for agricultural,
horticultural and forestry purposes; garden pumps; fountain
pumps; submersible pumps
08
Hand tools and implements (hand operated) for agricultural,
horticultural and forestry purposes; garden rollers
(hand-operated); shears and knives for garden use; manually
operated snow removers
09
Measuring and regulating apparatus and instruments, namely
thermostats for greenhouses, thermometers, hygrometers,
anemometers, brightness meters, pH-value testers
11
Heating and ventilating installations for greenhouses; solar
collectors; garden lights and plant lights; prefabricated
fountains of artificial stone; indoor fountains of ceramic,
fountain fittings; garden showers; automatic cold frame
ventilators
12
Trolleys for hose, gritters (all being vehicles consisting
of metal and plastic); garden carts (of metal or plastic)
16
Household glues
17
Plastic films (other than for packaging), garden films, pond
films; protective sleeves of plastic for covering garden
furniture; watering hose; floral foam of plastic
19
Building materials (non-metallic); semi-worked wood, namely
prefabricated wooden fences, palisade timber, prefabricated
pergolas, tree posts, wooden grates, wood for horticultural
purposes, fence posts, trellises for climbing plants, stakes
for plants and trees; prefabricated coverings of wood and/or
plastic for cold frames; prefabricated building materials
(not of metal) for tool sheds, carports and greenhouses;
indoor greenhouses, mosquito netting (of plastic); garden
pond basins of plastic; polytunnels (of plastic); plastic
tubs for garden ponds; bordering elements and lawn edgings
of plastic; compost silos, not of metal; cold frames (not of
metal)
20
Handles of wood for garden implements; garden and balcony
furniture; camping furniture; home-assembly furniture;
tables and benches without backrests, with retractable
bases; chair cushions; wall-mounted hose reels (not of
metal), winding spools, not of metal, non-mechanical, for
flexible hoses; rain butts, not of metal
21
Garden sprayers of metal or plastic, lawn sprinklers of
metal or plastic; watering cans, buckets, earth sifters (all
of metal); brooms; watering and sprinkling devices, mainly
consisting of lawn sprinklers (metal) and nozzles for
sprinkler hose; gardening gloves; flower boxes and pots (not
of metal); flower box saucers (not of metal); decorative
flower pots (not of metal); pricking out pots (not of
metal); water plant baskets and picking baskets (of
plastic)
31
Agricultural, horticultural and forestry products and grains
and other propagation material; seeds, natural plants,
including fruit trees, and flowers; straw for mulch;
foodstuffs for animals
35
Wholesale and retail services provided by DIY stores and
garden centres, in relation to chemicals used in
agriculture, horticulture and forestry, natural and
artificial fertilisers, humus, compost, earth for growing,
culture substrates and earth for plants, barbecue charcoal,
barbecue lighters, lignite briquettes, firewood, wire mesh,
fence posts (of metal), tension wires, trellises (of metal)
for climbing plants, stakes for plants and trees (of metal),
mosquito netting (of metal and/or plastic), wall-mounted
hose reels (of metal), hose guides, hose fittings (of
metal), prefabricated cold frames (metal structures),
prefabricated greenhouses (metal structures), flower box
holders and trellises (of metal), motorised machines and
implements for agricultural, horticultural and forestry
purposes, garden pumps, fountain pumps, pond pumps, hand
tools and implements (hand operated) for agricultural,
horticultural and forestry purposes, garden rollers
(hand-operated), shears and blades for garden requisites,
hand-operated snow removers, measuring and regulating
apparatus and instruments, namely thermostats for
greenhouses, automatic cold frame ventilators, thermometers,
hygrometers, anemometers, brightness meters, pH-value
testers, heating and ventilating installations for
greenhouses, solar collectors, garden lights and plant
lights, prefabricated fountains of artificial stone, indoor
fountains of ceramic, fountain fittings, garden pond basins
of plastic, garden showers, hose trolleys, gritters (all
being vehicles consisting of metal and plastic), garden
carts (of metal or plastic), adhesives for household
purposes, plastic films (other than for packaging), garden
films, pond films, protective sleeves of plastic for
covering garden furniture, polytunnels (of plastic), garden
hoses, floral foam of plastic, building materials
(non-metallic), semi-worked wood, namely prefabricated
wooden fences, palisade timber, prefabricated pergolas, tree
posts, wooden grates, wood for horticultural purposes, fence
posts, trellises for climbing plants, stakes for plants and
trees, compost silos, prefabricated coverings of wood and/or
plastic for cold frames, prefabricated components (not of
metal) for tool sheds, carports and greenhouses, flower
boxes and pots (not of metal), flower box saucers (not of
metal), decorative flower pots (not of metal), pricking out
pots (not of metal), indoor greenhouses, cold frames (not of
metal), rain butts (not of metal), plastic tubs for garden
ponds, handles of wood for garden implements, water plant
baskets and picking baskets (of plastic), garden and balcony
furniture, camping furniture, home-assembly furniture,
tables and benches without backrests, with retractable
bases, stuffing, chair pads, wall-mounted hose reels (not of
metal), hose guides, hose fittings (not of metal), bordering
elements and lawn edgings of plastic, garden sprayers of
metal or plastic, lawn sprinklers of metal or plastic,
watering cans, buckets, earth sifters (all of metal),
brooms, watering and sprinkling installations, mainly
consisting of lawn sprinklers (metal) and plastic hoses,
gardening gloves, agricultural, horticultural and forestry
products, namely grains and other propagation material,
seeds, natural plants, including fruit trees, and flowers,
bark for mulches, loose winter foodstuffs for animals
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