VAT Annex No.3a

List of Goods Subject to the Second Reduced Tax Rate

Customs tariff

nomenclature code                                         Name of goods

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0402, 0404, 1901, 2106    - infant formulae and follow-on formulae and baby food.

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0801, 1101 through 1106, 1201, - Products of the milling industry, namely:

1204, 1206 through 1208, 1212,   - from cereals stated under the codes

1214, 2004, 2005                   of the customs tariff nomenclature in Chapter 10

                                 - from the products stated under the codes

                                   of the customs tariff nomenclature in Chapters 8 and 12

                                 - from potatoes

                                 - from dried legumes in number 0713, from sago or from roots

                                   or tubers in number 0714 or from products in Chapter 8.

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1107 through 1109, 1903, 3505 - Malt, starches, wheat gluten and mixtures of such products.

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1806, 1901, 2004, 2005,   - Modified products of the milling industry and ready-to-use mixes for

2103, 2106                          the preparation of food for persons intolerant to gluten.

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2201                      - drinking water.

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2843-2846, 2852, 3002,    - Radiopharmaceuticals, vaccines, medicines, opacifying preparations for

3003, 3004, 3006            X-ray examinations, diagnostic reagents intended to be administered to patients, chemical contraceptive preparations based on hormones -

                            intended for health and veterinary services, prevention of diseases and treatment for human and veterinary medicinal uses.

4901 - 4905, 4911, 8523   - Books, brochures, leaflets, handbills, newspapers, magazines, periodicals, picture books, drawing templates, colouring books, sheet music and cartographic products, including audio recordings of the presentation of their contents, provided that - they are on a tangible medium, and - it is not goods where advertising exceeds 50% of the content or goods that solely or largely consist of musical audio content or audio-visual content.

For the purposes of classifying goods into the applicable tax rate, customs tariff nomenclature code shall mean the numerical code of the description of selected products that is stated in the customs

tariff in the effective wording to 1. January 201872) .

 The second reduced tax rate applies to goods that correspond to the customs tariff nomenclature code and, at the same time, to the expressly stated verbal description for such code in the textual part of this Annex.

For the purposes of this Act, newspapers shall mean daily newspapers and printed news periodicals issued no less than twice per year under the same name and in a typical design without any fixed connection of individual sheets.

For the purposes of classifying goods into the applicable tax rate, infant formulae and follow-on formulae shall mean food defined in Article 2 (2)(c) and (d) of Regulation (EU) No.  609/2013 of

the European Parliament and of the Council of 12 June 2013 on food intended for infants and young children, food for special medical purposes, and total diet replacement for weight control and 

repealing Council Directive  92/52/EEC, Commission Directives  96/8/EC,  1999/21/EC,  2006/125/EC

and  2006/141/EC, Directive  2009/39/EC of the European Parliament and of the Council and Commission Regulations (EC) No.  41/2009 and (EC) No.  953/2009. Baby food shall mean food defined in  Article 2 (2)(f) of Regulation (EU) No.  609/2013. Products of the milling industry and mixes of such products, malt, starches, wheat gluten and mixes of such products, modified products of the milling industry and ready-to-use mixes for the preparation of food for persons intolerant to gluten must meet the compositional requirements of food for persons intolerant to gluten, which are defined in Commission Regulation (EC) No.  41/2009 of 20 January 2009 concerning the composition and labelling of foodstuffs suitable for people intolerant to gluten.

 

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