Not what HMRC and UK govt are saying, lots and lots and lots of detailed rules and regulations, thousands of them in fact.
First thing is try figuring the commodity code for a roof tile, you must check:-.
•whether or not they have been fired
•the type of material from which they’re made - for example terracotta, stoneware or porcelain
•whether or not they’re glazed
•their type and purpose
•whether they’re ornamental or functional
Of course take into account:
Items with a mixed combination of crushed stone and resin were previously classified according to the material of the highest %, there’s now been a change as stated within the amended notes
But do not forget that:
When the resin provides the essential character they are classified as articles of Chapter 39
Hmmm… what regulations?