List of Goods Subject to Reduced Rate of Tax - 1st part

List of Goods Subject to a Reduced Tax Rate

Nomenclature code       Name of goods of the Customs Tariff

 01-05, 07-23, 25      Foodstuffs; animal feed; live animals, seeds, plants and ingredients  usually intended for the preparation of foodstuffs; products usually used as a food supplement or  substitute. Excluding beveriges and water; this shall  not apply to selected drinks.    

2201                          Drinking water.                     

0601, 0602              Live trees and other plants; bulbs, roots and the like.                      

07-12                   Plants and seeds.                    

28-30                   Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products intended solely for health care services, disease prevention and treatment for human medical purposes; radiopharmaceuticals, vaccines, medicaments , contrast media for X-ray examinations, diagnostic reagents intended for administration to patients, chemical hormonal-based contraceptives - intended for health car and veterinary services, disease prevention and treatment for human and veterinar medical purposes.                       

4902, 8523        Newspapers, magazines and periodicals, including audio  recordings presenting  their content, provided that  they are not goods, in  which advertising under Act No  40/1995 Coll. on the Regulation of Advertising, accounts for more than 50% of the content; or to, consisting exclusively or principally of musical audio or audiovisual content.

 96                  Medical devices under the Regulation of the European Parliament and of the Council  regulating medical devices 79)  (hereinafter referred to as the “Medical Device Regulation”) and their accessories under  to this Regulation and in vitro diagnostic medical devices under the Regulation of the European Parliament and of the Council on in vitro diagnostic medical devices 80)  (hereinafter referred to as the “In Vitro Diagnostic Medical  Device Regulation”) and accessories under this Regulation, provided that such  devices and accessories can be classified as medical devices prescribed by  voucher or dental products eligible  for reimbursed from public health insurance under the Act governing the reimbursement of medical devices prescribed by voucher and dental products reimbursed from public health insurance; excluding medical devices and accessories that fall within  the reimbursement group "Non - categorized medical devices", absorbent cotton wool or adhesive plasters, other than  hypoallergenic adhesive plasters

01-96             Medical devices under  the Medical Device Regulation and their accessories under that  Regulation, provided that  they are manufactured in accordance with a prescription  issued by a qualified healthcare professional by which that professional provides an individual specification  of the characteristics of a medical device intended for sole use of a particular  patient.

01-96               Medical devices according to the Medical Device Regulation and their accessories according to this Regulation and in vitro diagnostic medical devices according to the In Vitro Diagnostic Medical Device Regulation and their accessories according to this Regulation, provided that are such devices are intended for single use.

9001 30         Contact lenses that are medical devices under t the Medical Device Regulation.

9001 40              Glass spectacle lenses that are medical devices under  the Medical Device Regulation.

9001 50            Spectacle lenses of other materials that are medical devices under the Medical Device Regulation.

9003                Frames and mountings for spectacles, goggles or similar articles and parts thereof that are medical devices  under the Medical Device Regulation, and their

                         accessories under that Regulation.

9004               Spectacles, goggles and similar articles , whether crorrective, protective or otherwise, that are medical devices under the Medical Device Regulation.

9018 19           Pulse oximeters that are medical devices under to Medical Device Regulation .

9018 31,           Syringes, needles, catheters, cannulae and similar articles   

9018 32,            that are medical devices under the Medical Device 

9018 39 00         Regulation.

9018 90 10          Blood pressure monitors  that are medical devices Under  the Medical Device Regulation .

9019                 Mechanotherapy appliances; massage apparatus; psychotechnical  apparatus; apparatus for ozone therapy , oxygen therapy, aerosol therapy, artificial respiration apparatus or other therapeutic respiration apparatus, provided that they are medical devices under  the Medical Device Regulation, and accessories for these medical devices under  that  Regulation. 

9020 00 00         Other breathing  appliances  and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters, that are medical  evices under the Medical Device Regulation, and their accessories in accordance with  that Regulation.

9021                Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances ; artificial parts of the body; hearing aids and other appliances worn or carried or implanted in the body, to compensate for a defect or disability, provided that they are medical devices under the Medical Device Regulation, and accessories under that Regulation 

9025               Thermometers that are medical devices under the Medical  Device Regulation.

48, 64, 66, 84,        Goods for personal use of sick persons or persons with disabilities   

85, 87, 90, 91           for the treatment  of illness or disability or for the alleviation of its Consequences, which  are not medical devices or accessories  to  medical devices under   the legislation governing  medical devices, namely:

 - Braille paper

- Personal and kitchen scales with voice output for  blind and partially sighted persons

  - Typewriters and word-processing machines  adapted  for use by blind and partially sighted persons or persons  with an amputated or paralyzed upper limb

  - Electronic calculators with voice or tactile output for blind and partially sighted persons, and electronic calculating machines with voice or tactile output for blind and partially sighted persons

  - Computers specially adapted for blind and partially sighted persons  with voice or tactile output or a hardware adapter for the enlargement of text and images, and their units and peripheral devices with voice or tactile output or a hardware adapter for the enlargement of text or images

- Braille computer printer for blind and partially sighted persons,  keyboards for blind and partially sighted persons and other computer output  and input units for the processing of Brille

- Computer units and peripherical devices enabling their use  by persons with impaired  fine motor skills or amputated  limbs

- Telephones and videophones designed for use by deaf persons

 - Television image magnifiers for blind and partially sighted persons

- Special acoustic or visual devices for deaf, blind and partially sighted persons

 - Hand controls, foot pedal controls and  hand levers, including gear lever, for persons with physical disabilities

 - Watches for blind and partially sighted persons with tactile or voice output with cases other than of precious metal and vibrating watches for deaf persons.

- Vibrating and illuminated  alarm clocks for  deaf persons, and alarm clocks with voice or tactile output for blind and partially sighted persons

  - Parts and components of such products, provided that  a declaration of honour is submitted confirming that the goods belong to a particular category  of goods listed above.

 94                     - Car seats for children. 

A customs tariff nomenclature code means the code for the description of  selected products as set out in the Customs Tariff as in force on 1 January 2018.            

The reduced tax rate  applies to goods that correspond simultaneously to the tariff nomenclature code and to the textual  description expressly stated  in this Annex.

 

 

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