Article 1, paragraph 1, of the Royal Decree n° 20 of 20 July 1970<\/p>" }, { "memberState": "BE", @@ -799,31 +795,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "01.61", - "description": "Support services to crop production" - }, - { - "value": "01.62", - "description": "Support services to animal production" - }, - { - "value": "01.64", - "description": "Seed processing services for propagation" - }, - { - "value": "75.00.12", - "description": "Veterinary services for livestock" - } - ] + "cnCodes": { + "code": { + "value": "1211", + "description": "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered" + } }, "category": { "identifier": "AGRICULTURAL_PRODUCTION", "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" }, - "comment": "Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11)\n\nThe reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context\n\nThe goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g." + "comment": "Royal Decree N° 20, Table A, category VII, 7°\nPlants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes" }, { "memberState": "BE", @@ -836,32 +818,64 @@ "cnCodes": { "code": [ { - "value": "0511 10 00", - "description": "Bovine semen" + "value": "6602 00 00", + "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" }, { - "value": "0511 91 90", + "value": "8523 29 19", "description": "Other" }, { - "value": "0511 99 85", + "value": "8543 70 90", "description": "Other" }, { - "value": "2835 25 00", - "description": "Calcium hydrogenorthophosphate (‘dicalcium phosphate’)" + "value": "9005 10 00", + "description": "Binoculars" }, { - "value": "31", - "description": "CHAPTER 31 - FERTILISERS" + "value": "9005 80 00", + "description": "Other instruments" + }, + { + "value": "9013 80 90", + "description": "Other" + }, + { + "value": "9014 10 00", + "description": "Direction finding compasses" + }, + { + "value": "9015 10", + "description": "Rangefinders" + }, + { + "value": "9017", + "description": "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter" + }, + { + "value": "9101", + "description": "Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal" + }, + { + "value": "9102", + "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" + }, + { + "value": "9103", + "description": "Clocks with watch movements, excluding clocks of heading 9104" + }, + { + "value": "9105", + "description": "Other clocks" } ] }, "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree n° 20, Table A, category XII:\n- 8° fertilizers: the reduced rate only applies for: containing more than 0.01% iron by weight in 2835 2500; fertilizers in 31\n- 9° animal products used for reproduction in 0511 1000, 0511 9190, 0511 9985" + "comment": "Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses\nThe reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind" }, { "memberState": "BE", @@ -871,15 +885,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "33.19.1", - "description": "Repair services of other equipment" + "value": "6704 11 00", + "description": "Complete wigs" }, { - "value": "95.29", - "description": "Repair services of other personal and household goods" + "value": "6704 19 00", + "description": "Other" + }, + { + "value": "6704 20 00", + "description": "Of human hair" + }, + { + "value": "6704 90 00", + "description": "Of other materials" } ] }, @@ -887,7 +909,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11°\n\nThe reduced rate also applies to the supplies, parts and accessories used in the execution of those works." + "comment": "Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: \nThe reduced rate only applies to hair prosthetics prescribed by a doctor or dermatologist and used for the alleviation of the consequences of a chronic illness, a long-term illness or a disability in: \n- 6704 11 00, 6704 19 00, 6704 20 00, 6704 90 00" }, { "memberState": "BE", @@ -897,47 +919,43 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "35.13", - "description": "Distribution services of electricity" + "value": "3926 90 97", + "description": "Other" }, { - "value": "35.22", - "description": "Distribution services of gaseous fuels through mains" + "value": "4421 91 00", + "description": "Of bamboo" }, { - "value": "35.30.12", - "description": "Steam and hot water supply services through mains" + "value": "4421 99 10", + "description": "Of fibreboard" + }, + { + "value": "4421 99 99", + "description": "Other" + }, + { + "value": "6914", + "description": "Other ceramic articles" + }, + { + "value": "7419 99", + "description": "Other" + }, + { + "value": "7907 00 00", + "description": "Other articles of zinc" } ] }, "category": { - "identifier": "SUSTAINABLE_ENERGY", - "description": "Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018\/2001 of the European Parliament and of the Council;" - }, - "comment": "Royal Decree N0 20, Table A, category XIV.\nThe supply of electricity, heat through heating networks and natural gas used as heating fuel under residential contracts." - }, - { - "memberState": "BE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "35.13", - "description": "Distribution services of electricity" - } - }, - "category": { - "identifier": "SUPPLY_ELECTRICITY", - "description": "Supply of electricity" + "identifier": "UNDERTAKERS_SERVICES", + "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" }, - "comment": "Royal Decree N° 20, Table A, category XIV: the supply of electricity under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5\/1 of the Programme law of 27 december 2004" + "comment": "The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1°\n\nThe reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907" }, { "memberState": "BE", @@ -947,17 +965,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "35.22", - "description": "Distribution services of gaseous fuels through mains" - } + "cnCodes": { + "code": [ + { + "value": "7318", + "description": "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel" + }, + { + "value": "8108 90 90", + "description": "Other" + } + ] }, "category": { - "identifier": "SUPPLY_GAS", - "description": "Supply of natural gas" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, category XIV: the supply of natural gas used as heating fuel under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5\/1 of the Programme law of 27 december 2004" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2)\nThe reduced rate only applies for:\n- screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99" }, { "memberState": "BE", @@ -967,17 +991,63 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "35.30.12", - "description": "Steam and hot water supply services through mains" - } + "cnCodes": { + "code": [ + { + "value": "1404 90 00", + "description": "Other" + }, + { + "value": "17", + "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" + }, + { + "value": "18", + "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS" + }, + { + "value": "19", + "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS" + }, + { + "value": "2007", + "description": "Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter" + }, + { + "value": "2009", + "description": "Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter" + }, + { + "value": "21", + "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS" + }, + { + "value": "2201", + "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + }, + { + "value": "2202", + "description": "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009" + }, + { + "value": "2204 30 92", + "description": "Concentrated" + }, + { + "value": "2204 30 96", + "description": "Concentrated" + }, + { + "value": "2209 00", + "description": "Vinegar and substitutes for vinegar obtained from acetic acid" + } + ] }, "category": { - "identifier": "SUPPLY_HEATING", - "description": "Supply of district heating" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Royal Decree N° 20, Table A, category XIV: the supply of heat through heating networks under residential contracts for which, with the closure of the contract in mind, a business number has not been communicated by the customer natural person" + "comment": "Royal Decree N° 20, Table A, cat. X (…)\n\nThe reduced rate only applies for:\n- pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000\n- other beverages than in the exc. in 21\n- goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21\n- in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096" }, { "memberState": "BE", @@ -987,17 +1057,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "36.00.3", - "description": "Trade services of water through mains" + "value": "15", + "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" } }, "category": { - "identifier": "SUPPLY_WATER", - "description": "Supply of water" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Royal Decree N°20, Table A, category XIII" + "comment": "Royal Decree N° 20, Table A, category IX, \n\nThe reduced rate does not apply for:\n- 1516 2010\n- margarine in 1517 (12%)\n- 1518 0010 - 1518 0091 - 1518 0099\n- 1522 0099" }, { "memberState": "BE", @@ -1007,39 +1077,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "41.00.1", - "description": "Residential buildings" - }, - { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" - }, - { - "value": "43.11", - "description": "Demolition works" - }, - { - "value": "43.2", - "description": "Electrical, plumbing and other construction installation works" - }, - { - "value": "43.3", - "description": "Building completion and finishing works" - }, - { - "value": "43.9", - "description": "Other specialised construction works" - } - ] + "cnCodes": { + "code": { + "value": "1605", + "description": "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved" + } }, "category": { - "identifier": "CONSTRUCTION", - "description": "Supply and construction" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI, XXXVII and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …)\n\nThe reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9, 43.11 in that context" + "comment": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted:\n- crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900" }, { "memberState": "BE", @@ -1049,35 +1097,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "41.00.1", - "description": "Residential buildings" - }, - { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" - }, - { - "value": "43.2", - "description": "Electrical, plumbing and other construction installation works" - }, - { - "value": "43.3", - "description": "Building completion and finishing works" + "value": "8506", + "description": "Primary cells and primary batteries" }, { - "value": "43.9", - "description": "Other specialised construction works" + "value": "9021", + "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" } ] }, "category": { - "identifier": "RENOVATION", - "description": "Renovation, alteration and repair" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Renovation of private dwellings of more than 10 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXI and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden (maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1)\nThe reduced rate only applies for:\n- batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80" }, { "memberState": "BE", @@ -1087,39 +1123,47 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "41.00.1", - "description": "Residential buildings" + "value": "8506 50 90", + "description": "Other" }, { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + "value": "8507 60 00", + "description": "Lithium-ion" }, { - "value": "43.2", - "description": "Electrical, plumbing and other construction installation works" + "value": "8523 51 10", + "description": "Unrecorded" }, { - "value": "43.3", - "description": "Building completion and finishing works" + "value": "8523 51 90", + "description": "Other" }, { - "value": "43.9", - "description": "Other specialised construction works" + "value": "8543 70 90", + "description": "Other" }, { - "value": "81.30.11", - "description": "Home garden maintenance" + "value": "9018 90 84", + "description": "Other" + }, + { + "value": "9019 20 00", + "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" + }, + { + "value": "9402 90 00", + "description": "Other" } ] }, "category": { - "identifier": "PRIVATE_DWELLINGS", - "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Supply, renovation and leasing of building used for school and supervision of schoolchildren - under the conditions provided for in Royal Decree N° 20, Table A, category XL and which do not fall under the mentioned exceptions (such as cleaning services (81.22.11), …). Garden maintenance (81.30.11) is not excluded contrary to what is mentioned above. The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context" + "comment": "Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED)\n\nThe reduce rates only apply for: \n- batteries intended for ED: 8506 5090 90, 8507 6000 90\n- specific software and specific data storage card + Remotes for ED: \n8523 5110, 8523 5190, 8543 7090\n- ED: 9018 9084\n- first aid or intervention kits linked to the use of the external defibrillator 9019 2000\n- cabinets specially designed for the storage of ED: 9402 9000" }, { "memberState": "BE", @@ -1132,111 +1176,27 @@ "cnCodes": { "code": [ { - "value": "3926 20 00", - "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)" - }, - { - "value": "3926 90 97", - "description": "Other" - }, - { - "value": "4014 90 00", - "description": "Other" - }, - { - "value": "4015 90 00", - "description": "Other" - }, - { - "value": "4016 10 00", - "description": "Of cellular rubber" - }, - { - "value": "4016 99 97", - "description": "Other" - }, - { - "value": "4017 00 00", - "description": "Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber" - }, - { - "value": "4203", - "description": "Articles of apparel and clothing accessories, of leather or of composition leather" - }, - { - "value": "6103", - "description": "Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted" - }, - { - "value": "6104", - "description": "Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted" - }, - { - "value": "6107", - "description": "Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted" - }, - { - "value": "6108", - "description": "Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted" - }, - { - "value": "6109", - "description": "T-shirts, singlets and other vests, knitted or crocheted" - }, - { - "value": "6115", - "description": "Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted" - }, - { - "value": "6116", - "description": "Gloves, mittens and mitts, knitted or crocheted" - }, - { - "value": "6117 80", - "description": "Other accessories" - }, - { - "value": "6203", - "description": "Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)" - }, - { - "value": "6204", - "description": "Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)" - }, - { - "value": "6207", - "description": "Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles" - }, - { - "value": "6208", - "description": "Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles" - }, - { - "value": "6212 90 00", - "description": "Other" - }, - { - "value": "6216 00 00", - "description": "Gloves, mittens and mitts" + "value": "8713", + "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled" }, { - "value": "6217 10 00", - "description": "Accessories" + "value": "8714 20 00", + "description": "Of carriages for disabled persons" }, { - "value": "6307 90", - "description": "Other" + "value": "8716 80 00", + "description": "Other vehicles" }, { - "value": "6505 00 90", + "value": "9019 10 90", "description": "Other" }, { - "value": "6506 91 00", - "description": "Of rubber or of plastics" + "value": "9019 20 00", + "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" }, { - "value": "6506 99 90", + "value": "9404 90 90", "description": "Other" } ] @@ -1245,7 +1205,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc.\nThe reduced rate only applies for:\n- medical and surgical support bandages in 3926 9097,3926 2000, 4014 9000, 4015 9000, 4016 1000 90, 4016 9997 90, 4017 0000, 4203, 6103 41-42-43-49, 6104 61-62-63-69, 6107 11-12-19-91-99, 6108 21-22-29, 6109, 6115, 6116, 6117 80, 6203 41-42-43-49, 6204 61-62-63-69, 6207 11-19-91-99, 6208 91 92 99, 6212 90, 6216, 6217 10, 6307 90, 6505 0090, 6506 91, 6506 9990" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, n° 3 to 5 \nThe reduced rate only applies to:\n- walking frames: 8716 8000\n- apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110\n- outpatient rehabilitators: 9019 1090\n- aerosol devices and their accessories: 9019 2000 \n- anti-decubitus material: 9404 90 90" }, { "memberState": "BE", @@ -1255,35 +1215,31 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "41.00.1", - "description": "Residential buildings" - }, - { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + "value": "23", + "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" }, { - "value": "43.2", - "description": "Electrical, plumbing and other construction installation works" + "value": "2501 00", + "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water" }, { - "value": "43.3", - "description": "Building completion and finishing works" + "value": "2501 00 99", + "description": "Other" }, { - "value": "43.9", - "description": "Other specialised construction works" + "value": "2826 30 00", + "description": "Sodium hexafluoroaluminate (synthetic cryolite)" } ] }, "category": { - "identifier": "SOLAR_PANELS", - "description": "Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Royal Decree N° 20, article 1quater\/1: a temporary reduced rate of 6% to the supply with installation (as a supply of goods or services) of heat pumps (from 01\/01\/2024 until 31\/12\/2024)." + "comment": "Royal Decree N° 20, Table A, cat. X (…)\n\nThe reduced rate only applies for:\n- nutritional supplements and preparations and additives (RD of 2\/8\/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090\n- sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000\n9000" }, { "memberState": "BE", @@ -1293,23 +1249,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + "value": "9018 31", + "description": "Syringes, with or without needles" }, { - "value": "43.11", - "description": "Demolition works" + "value": "9018 90 84", + "description": "Other" } ] }, "category": { - "identifier": "HOUSING_PROVISION", - "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Under the conditions provided for in Royal Decree N° 20, Table A, category XXXVII, the demolition and reconstruction of private dwellings to the entire Belgian territory to be mainly used as domicile by the builder\/buyer. The reduced rate also applies, under conditions, to properties destined to be leased long-term (for social purposes or not) and on the sale of reconstructed properties and adjacent land" + "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31\n-intrauterine IUDs (pessaries): 9018 9084" }, { "memberState": "BE", @@ -1322,40 +1278,20 @@ "cnCodes": { "code": [ { - "value": "3926 90 97", - "description": "Other" - }, - { - "value": "4421 91 00", - "description": "Of bamboo" - }, - { - "value": "4421 99 10", - "description": "Of fibreboard" - }, - { - "value": "4421 99 99", - "description": "Other" - }, - { - "value": "6914", - "description": "Other ceramic articles" + "value": "9018 31 10", + "description": "Of plastics" }, { - "value": "7419 99", + "value": "9018 31 90", "description": "Other" - }, - { - "value": "7907 00 00", - "description": "Other articles of zinc" } ] }, "category": { - "identifier": "UNDERTAKERS_SERVICES", - "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "The supply of coffins - Royal Decree N° 20, Table A, category XXIII, 1°\n\nThe reduced rate only applies to urns and coffins in 3926 9097 60, 3926 9097 90, 4421 9100, 4421 9910, 4421 9999 99, 6914, 7419 99, 7907" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2)\nRR only applies for:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190" }, { "memberState": "BE", @@ -1368,12 +1304,12 @@ "cnCodes": { "code": [ { - "value": "0106 90 00", - "description": "Other" + "value": "9018 31 10", + "description": "Of plastics" }, { - "value": "4201 00 00", - "description": "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material" + "value": "9018 31 90", + "description": "Other" } ] }, @@ -1381,7 +1317,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, category XXIII, N° 9 \nThe reduced rate only applies for:\n- 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs\n- 4201 0000 equipment specially designed for those dogs" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 \nThe reduced rate only applies to:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 \n- puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190\n8017" }, { "memberState": "BE", @@ -1391,35 +1327,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "49.1", - "description": "Passenger rail transport services, interurban" - }, - { - "value": "49.3", - "description": "Other passenger land transport services" - }, - { - "value": "50.3", - "description": "Inland passenger water transport services" - }, - { - "value": "51.10.11", - "description": "Domestic scheduled air transport services of passengers" + "value": "9018 39 00", + "description": "Other" }, { - "value": "51.10.12", - "description": "Domestic non-scheduled air transport services of passengers, except for sightseeing" + "value": "9019 20 00", + "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" } ] }, "category": { - "identifier": "TRANSPORT_PASSENGERS", - "description": "Transport of passengers and their accompanying luggage" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3)\nThe reduced rate only applies for:\n- (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900\n- devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000" }, { "memberState": "BE", @@ -1432,36 +1356,24 @@ "cnCodes": { "code": [ { - "value": "4401 11 00", - "description": "Coniferous" - }, - { - "value": "4401 12 00", - "description": "Non-coniferous" - }, - { - "value": "4401 31 00", - "description": "Wood pellets" - }, - { - "value": "4401 39 00", + "value": "9018 39 00", "description": "Other" }, { - "value": "4401 40 10", - "description": "Sawdust" + "value": "9018 90 50", + "description": "Transfusion and infusion apparatus" }, { - "value": "4401 40 90", + "value": "9027 80 17", "description": "Other" } ] }, "category": { - "identifier": "WOOD", - "description": "Until 1 January 2030: Wood used as firewood" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Reduced rate: 6%; Royal Decree n° 20, Table A, category VII, 12° (firewood)" + "comment": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 \nThe reduced rate only applies to:\n- (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900\n- infusion pumps: 9018 9050\n- glucometers, whether\/not accompanied by their accessories: 9027 8017" }, { "memberState": "BE", @@ -1474,44 +1386,36 @@ "cnCodes": { "code": [ { - "value": "06", - "description": "CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE" - }, - { - "value": "1401 90 00", - "description": "Other" - }, - { - "value": "4403 11 00", - "description": "Coniferous" + "value": "2509 00 00", + "description": "Chalk" }, { - "value": "4403 12 00", - "description": "Non-coniferous" + "value": "2522 20 00", + "description": "Slaked lime" }, { - "value": "4403 21", - "description": "Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more" + "value": "2530 20 00", + "description": "Kieserite, epsomite (natural magnesium sulphates)" }, { - "value": "5301 10 00", - "description": "Flax, raw or retted" + "value": "2832 30 00", + "description": "Thiosulphates" }, { - "value": "5301 21 00", - "description": "Broken or scutched" + "value": "2833 21 00", + "description": "Of magnesium" }, { - "value": "5301 29 00", - "description": "Other" + "value": "2835 24 00", + "description": "Of potassium" } ] }, "category": { - "identifier": "PLANT", - "description": "Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage" + "identifier": "AGRICULTURAL_PRODUCTION", + "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" }, - "comment": "Royal Decree N° 20, Table A, category VII, 11°, 12°, 13°, 14°, 15° - Live plants and other floricultural products, including bulbs, roots and the like, cut flowers and cut foliage (*1, see EXTRA INFO) also when supplied for the designing and the maintenance of gardens; wood" + "comment": "Royal Decree n° 20, Table A, category XII:\n- 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use" }, { "memberState": "BE", @@ -1524,52 +1428,52 @@ "cnCodes": { "code": [ { - "value": "4901", - "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + "value": "2936", + "description": "Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent" }, { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "3002 90 50", + "description": "Cultures of micro-organisms" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "3006 60 00", + "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" }, { - "value": "4904 00 00", - "description": "Music, printed or in manuscript, whether or not bound or illustrated" + "value": "3302 10 21", + "description": "Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch" }, { - "value": "4911 10 10", - "description": "Commercial catalogues" + "value": "3302 10 29", + "description": "Other" }, { - "value": "4911 10 90", + "value": "3306 90 00", "description": "Other" - } - ] - }, - "cpaCodes": { - "code": [ + }, { - "value": "58.11.3", - "description": "On-line books" + "value": "3502 19 90", + "description": "Other" }, { - "value": "58.13.2", - "description": "On-line newspapers" + "value": "3503 00 10", + "description": "Gelatin and derivatives thereof" }, { - "value": "58.14.2", - "description": "On-line journals and periodicals" + "value": "3507 90", + "description": "Other" + }, + { + "value": "3824 60 91", + "description": "Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content" } ] }, "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music" + "comment": "Royal Decree N° 20, Table A, cat. X (…)\nThe reduced rate only applies for:\n- products intended for sale for oral human consumption other than beverages in 2936, 3006 6000\n- for the manufacture of foodstuffs in 3002 9050\n- for oral human consumption in 3306\n- proteins\/gelatin for food in 3502 1990 and 3503 0010\n- some semi-finished products for the preparation of products for human consumption 3507 9090\n- artif. sweeteners for human consumption in 3824 6091" }, { "memberState": "BE", @@ -1579,23 +1483,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "55.10", - "description": "Hotel and similar accommodation services" + "value": "3001 90 20", + "description": "Of human origin" }, { - "value": "55.30.11", - "description": "Camping ground services" + "value": "3001 90 98", + "description": "Other" } ] }, "category": { - "identifier": "ACCOMMODATION", - "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Royal Decree N° 20, Table A, category XXX" + "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098" }, { "memberState": "BE", @@ -1605,143 +1509,163 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "58.11.6", - "description": "Licensing services for books" + "value": "3002 12 00", + "description": "Antisera and other blood fractions" }, { - "value": "58.12.3", - "description": "Licensing services for the right to use directories and mailing lists" + "value": "3002 13 00", + "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale" }, { - "value": "58.14.4", - "description": "Licensing services for journals and periodicals" + "value": "3002 14 00", + "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale" }, { - "value": "58.19.30", - "description": "Licensing services for other printed matter" + "value": "3002 15 00", + "description": "Immunological products, put up in measured doses or in forms or packings for retail sale" }, { - "value": "59.13.11", - "description": "Licensing services for film rights and their revenues" + "value": "3002 19 00", + "description": "Other" }, { - "value": "59.20", - "description": "Sound recording and music publishing services" + "value": "3002 20", + "description": "Vaccines for human medicine" }, { - "value": "60.10.12", - "description": "Radio broadcasting originals" + "value": "3002 30 00", + "description": "Vaccines for veterinary medicine" }, { - "value": "60.2", - "description": "Television programming and broadcasting services; broadcasting originals" + "value": "3002 90 30", + "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses" }, { - "value": "74.3", - "description": "Translation and interpretation services" + "value": "3002 90 50", + "description": "Cultures of micro-organisms" }, { - "value": "77.40.1", - "description": "Licensing services for the right to use intellectual property and similar products, except copyrighted works" + "value": "3002 90 90", + "description": "Other" + }, + { + "value": "3004", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + }, + { + "value": "3006 60 00", + "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" } ] }, "category": { - "identifier": "WRITERS_SERVICES", - "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rates only applies to: -medicinal products registered as medicines\/medicinal product according to the Belgian law: 3002 1200, 3002 1900, 3002 1300, 3002 1400, 3002 1500, 3002 2000, 3002 3000, 3006 3000, 3006 7000, 3824 9958, 3002 9030, 3002 9050, 3002 9090, 3004, 3006 6000" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9619 00", + "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material" + } + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context." + "comment": "Royal Decree N° 20, Table A, category XXIII, n° 10\n\nThe reduced rate only applies to sanitary towels, tampons, panty liners and similar products intended for the hygienic protection of women and intimate tissues intended for the hygienic protection of the genital area of persons other than babies in 9619" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "EXEMPTED", - "value": 0 + "type": "REDUCED_RATE", + "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "91.01.11", - "description": "Library services" + "value": "9701", + "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" } }, "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + "identifier": "PICTURES", + "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…" }, - "comment": "Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code" + "comment": "Royal Decree N°20, Table A, category XXI" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "EXEMPTED", - "value": 0 + "type": "REDUCED_RATE", + "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "93.11", - "description": "Sports facility operation services" + "value": "9701 90 00", + "description": "Other" }, { - "value": "93.12", - "description": "Services of sport clubs" + "value": "9706 00 00", + "description": "Antiques of an age exceeding 100 years" } ] }, "category": { - "identifier": "SPORTING_EVENTS", - "description": "Admission to sporting events" + "identifier": "ENAMELS", + "description": "Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares" }, - "comment": "Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met" + "comment": "excluding utensils - Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "PARKING_RATE", - "value": 12 + "type": "REDUCED_RATE", + "value": 6 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "4011 70 00", - "description": "Of a kind used on agricultural or forestry vehicles and machines" + "value": "3002 12 00", + "description": "Antisera and other blood fractions" }, { - "value": "4012 19 00", + "value": "3002 19 00", "description": "Other" }, { - "value": "4012 20 00", - "description": "Used pneumatic tyres" - }, - { - "value": "4013 90 00", - "description": "Other" + "value": "3002 90 30", + "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses" }, { - "value": "8708 70 99", + "value": "3002 90 90", "description": "Other" - }, - { - "value": "8716 90 90", - "description": "Other parts" } ] }, "category": { - "identifier": "NEW_PARKING_RATE", - "description": "Parking rates (Article 105a(3) of the VAT Directive)" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators." + "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- blood and platelets, plasma and white and red blood cells intended for administration to humans or animals for therapeutic or prophylactic use: 3002 1200, 3002 1900, 3002 9030, 3002 9090\n- blood plasma intended for transfusions: 3002 1200, 3002 1900\n- other than for establishing an in vitro diagnosis: 3002 9030" }, { "memberState": "BE", @@ -1752,70 +1676,36 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": [ - { - "value": "0101", - "description": "Live horses, asses, mules and hinnies" - }, - { - "value": "0102", - "description": "Live bovine animals" - }, - { - "value": "0103", - "description": "Live swine" - }, - { - "value": "0104", - "description": "Live sheep and goats" - }, - { - "value": "0105", - "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls" - }, - { - "value": "0106 14 10", - "description": "Domestic rabbits" - }, - { - "value": "0106 19 00", - "description": "Other" - }, - { - "value": "0106 33 00", - "description": "Ostriches; emus (Dromaius novaehollandiae)" - }, - { - "value": "0106 39 10", - "description": "Pigeons" - }, - { - "value": "02", - "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL" - }, - { - "value": "0504 00 00", - "description": "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked" - }, - { - "value": "0511 99 85", - "description": "Other" - }, - { - "value": "1601 00", - "description": "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products" - }, - { - "value": "1602", - "description": "Other prepared or preserved meat, meat offal, blood or insects" - } - ] + "code": { + "value": "9702 00 00", + "description": "Original engravings, prints and lithographs" + } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "IMPRESSIONS", + "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…" }, - "comment": "Royal Decree N° 20, Table A, category I and II \nThe reduced rate only applies to \n- draught horses, heavy and medium weight in 0101 2100, 0101 2990\n- deers in 0106 1900\n- domestic pigeons in 0106 3910\n- animal blood whether or not dried in 0511 9985" + "comment": "Royal Decree N° 20, Table A, category XXI" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" + } + }, + "category": { + "identifier": "SCULPTURE_CASTS", + "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" + }, + "comment": "Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", @@ -1828,24 +1718,20 @@ "cnCodes": { "code": [ { - "value": "4905 91 00", - "description": "In book form" - }, - { - "value": "4905 99 00", - "description": "Other" + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" }, { - "value": "4911 91 00", - "description": "Pictures, designs and photographs" + "value": "9706 00 00", + "description": "Antiques of an age exceeding 100 years" } ] }, "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + "identifier": "CERAMICS", + "description": "Individual pieces of ceramics executed entirely by the artist and signed by him" }, - "comment": "Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for \n-atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900\n-images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90" + "comment": "Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", @@ -1857,15 +1743,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "4911 91 00", - "description": "Pictures, designs and photographs" + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" } }, "category": { - "identifier": "PHOTOGRAPHS", - "description": "Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included" + "identifier": "SCULPTURES", + "description": "Original sculptures and statuary, in any material, provided that they are executed entirely by the artists" }, - "comment": "excluding utensils - Royal Decree N° 20, Table A, category XXI" + "comment": "Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", @@ -1875,17 +1761,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "75.00.11", - "description": "Veterinary services for pet animals" + "value": "9704 00 00", + "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907" } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "POSTAGE", + "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)" }, - "comment": "Royal Decree N° 20, Table A, category XXXIV, 3°:\n- the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code?\n- the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9°" + "comment": "Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", @@ -1895,17 +1781,37 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "77.29.19", - "description": "Rental and leasing services of other personal and household goods n.e.c." + "value": "9705 00 00", + "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "ZOOLOGICAL", + "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" }, - "comment": "Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11°\n\nThe reduced rate only applies to the rental in 77.29.19 of the mentioned goods" + "comment": "Royal Decree N° 20, Table A, category XXI" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9706 00 00", + "description": "Antiques of an age exceeding 100 years" + } + }, + "category": { + "identifier": "100_YEARS_OLD", + "description": "Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)" + }, + "comment": "Royal Decree N° 20, Table A, category XXI\nThe reduced rate does not apply to\n-articles composed of dried or preserved plants or animals or parts thereof, presented in such a way (e.g. in blocks of plastic, behind glass or between two sheets of glass stuck together) that because of their decorative appearance they are intended to decorate houses \n-stuffed animals and parts of stuffed animals made in large quantities from one and the same species" }, { "memberState": "BE", @@ -1918,20 +1824,28 @@ "cpaCodes": { "code": [ { - "value": "90.01", - "description": "Services of performing artists" + "value": "01.61", + "description": "Support services to crop production" + }, + { + "value": "01.62", + "description": "Support services to animal production" + }, + { + "value": "01.64", + "description": "Seed processing services for propagation" }, { - "value": "90.03", - "description": "Artistic creation" + "value": "75.00.12", + "description": "Veterinary services for livestock" } ] }, "category": { - "identifier": "WRITERS_SERVICES", - "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" + "identifier": "AGRICULTURAL_PRODUCTION", + "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" }, - "comment": "According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context." + "comment": "Royal Decree N° 20, Table A, category XXIV - agricultural services, excluding services related to animals not listed in Royal Decree N° 20, Table A, category I (75.00.11) and construction and maintenance of gardens (81.30.11)\n\nThe reduced rate only applies for services in 01.61, 01.62, 01.64, 75.00.12 in that context\n\nThe goods supplied with the agricultural services are subject to the VAT rate applicable to the goods as if delivered separately, e.g." }, { "memberState": "BE", @@ -1944,36 +1858,20 @@ "cpaCodes": { "code": [ { - "value": "90.02.11", - "description": "Performing arts event production and presentation services" - }, - { - "value": "90.04", - "description": "Arts facility operation services" - }, - { - "value": "91.02.10", - "description": "Museum operation services" - }, - { - "value": "91.03.10", - "description": "Operation services of historical sites and buildings and similar visitor attractions" - }, - { - "value": "91.04.11", - "description": "Botanical and zoological garden services" + "value": "33.19.1", + "description": "Repair services of other equipment" }, { - "value": "93.2", - "description": "Amusement and recreation services" + "value": "95.29", + "description": "Repair services of other personal and household goods" } ] }, "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the \n- right to use automatic entertainment devices\n- putting at disposal of movable goods.\n\nIf the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11, 93.2" + "comment": "Royal Decree N° 20, Table A, category XXVI - Maintenance and repair work of the goods referred to in category XXII and XXIII, 2° to 8° and 11°\n\nThe reduced rate also applies to the supplies, parts and accessories used in the execution of those works." }, { "memberState": "BE", @@ -1986,40 +1884,44 @@ "cnCodes": { "code": [ { - "value": "0301", - "description": "Live fish" + "value": "3002 90 50", + "description": "Cultures of micro-organisms" }, { - "value": "0302", - "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304" + "value": "3004", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" }, { - "value": "0303", - "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304" + "value": "3005", + "description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes" }, { - "value": "0304", - "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen" + "value": "3006 40 00", + "description": "Dental cements and other dental fillings; bone reconstruction cements" }, { - "value": "0305", - "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process" + "value": "3006 50 00", + "description": "First-aid boxes and kits" }, { - "value": "0306", - "description": "Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine" + "value": "3006 60 00", + "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" }, { - "value": "0307", - "description": "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process" + "value": "3304 99 00", + "description": "Other" + }, + { + "value": "4014 10 00", + "description": "Sheath contraceptives" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted:\n-ornamental fish in 0301 11, 0301 19\n-crawfish 0306 11, 0306 31, 0306 91, lobsters 0306 12, 0306 32, 0306 92, crabs 0306 14, 0306 33, 0306 93, crayfish 0306 19 10, 0306 39 10, 0306 99 10 and oysters 0307 11, 0307 12, 0307 19, fresh (both live and dead), cooked in water, chilled, frozen, dried, salted, in brine, whether or not shelled or scalloped" + "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- products offered for sale for oral consumption by humans, excluding beverages: 3002 9050, 3004, 3006 6000\n- bone cements containing antibiotics having an action accessory to that of the device: 3006 4000\n- sterile viscoelastic substances strictly intended for human or veterinary medical or surgical use: 3304 99" }, { "memberState": "BE", @@ -2029,31 +1931,27 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "6112 41", - "description": "Of synthetic fibres" - }, - { - "value": "6112 49", - "description": "Of other textile materials" + "value": "35.13", + "description": "Distribution services of electricity" }, { - "value": "6211 12 00", - "description": "Women's or girls'" + "value": "35.22", + "description": "Distribution services of gaseous fuels through mains" }, { - "value": "6212 10 90", - "description": "Other" + "value": "35.30.12", + "description": "Steam and hot water supply services through mains" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "SUSTAINABLE_ENERGY", + "description": "Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018\/2001 of the European Parliament and of the Council;" }, - "comment": "Royal Decree N° 20, Table A, category XXIII, N° 14 - bras and bathing suits adapted to external breast prosthetics:\n\nThe reduced rate only applies to bras and bathings suits prescribed by a physician, when they are intended to alleviate the effects of a chronic or long-term illness or of a disability in:\n6112 41, 6112 49, 6211 12 00, 6212 10 90" + "comment": "Royal Decree N0 20, Table A, category XIV.\nThe supply of electricity, heat through heating networks and natural gas used as heating fuel under residential contracts." }, { "memberState": "BE", @@ -2064,26 +1962,16 @@ }, "situationOn": "2024-07-01+02:00", "cpaCodes": { - "code": [ - { - "value": "93.11", - "description": "Sports facility operation services" - }, - { - "value": "93.12", - "description": "Services of sport clubs" - }, - { - "value": "93.13", - "description": "Services of fitness facilities" - } - ] + "code": { + "value": "35.13", + "description": "Distribution services of electricity" + } }, "category": { - "identifier": "SPORTING_EVENTS", - "description": "Admission to sporting events" + "identifier": "SUPPLY_ELECTRICITY", + "description": "Supply of electricity" }, - "comment": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the:\n- right to use automatic entertainment devices\n- putting at disposal of movable goods" + "comment": "Royal Decree N° 20, Table A, category XIV: the supply of electricity under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5\/1 of the Programme law of 27 december 2004" }, { "memberState": "BE", @@ -2095,15 +1983,15 @@ "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { - "value": "95.23", - "description": "Repair services of footwear and leather goods" + "value": "35.22", + "description": "Distribution services of gaseous fuels through mains" } }, "category": { - "identifier": "SHOES_REPAIR", - "description": "Minor repairs of shoes and leather goods" + "identifier": "SUPPLY_GAS", + "description": "Supply of natural gas" }, - "comment": "Royal Decree N° 20, Table A, category XXXIX, 2°" + "comment": "Royal Decree N° 20, Table A, category XIV: the supply of natural gas used as heating fuel under residential contracts within the meaning of and under the terms of article 420, §§ 5 en 5\/1 of the Programme law of 27 december 2004" }, { "memberState": "BE", @@ -2115,15 +2003,15 @@ "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { - "value": "95.29.11", - "description": "Repair and alteration services of garment and household textile articles" + "value": "35.30.12", + "description": "Steam and hot water supply services through mains" } }, "category": { - "identifier": "CLOTHING_REPAIR", - "description": "Minor repairs of clothing and household linen (including mending and alteration)" + "identifier": "SUPPLY_HEATING", + "description": "Supply of district heating" }, - "comment": "Royal Decree N° 20, Table A, category XXXIX, 3°" + "comment": "Royal Decree N° 20, Table A, category XIV: the supply of heat through heating networks under residential contracts for which, with the closure of the contract in mind, a business number has not been communicated by the customer natural person" }, { "memberState": "BE", @@ -2135,15 +2023,15 @@ "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { - "value": "95.29.12", - "description": "Repair services of bicycles" + "value": "36.00.3", + "description": "Trade services of water through mains" } }, "category": { - "identifier": "BICYCLES_RENTAL", - "description": "Rental and repair of bicycles" + "identifier": "SUPPLY_WATER", + "description": "Supply of water" }, - "comment": "Royal Decree N° 20, Table A, category XXXIX, 1°" + "comment": "Royal Decree N°20, Table A, category XIII" }, { "memberState": "BE", @@ -2154,16 +2042,38 @@ }, "situationOn": "2024-07-01+02:00", "cpaCodes": { - "code": { - "value": "96.03", - "description": "Funeral and related services" - } + "code": [ + { + "value": "41.00.1", + "description": "Residential buildings" + }, + { + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43.11", + "description": "Demolition works" + }, + { + "value": "43.2", + "description": "Electrical, plumbing and other construction installation works" + }, + { + "value": "43.3", + "description": "Building completion and finishing works" + }, + { + "value": "43.9", + "description": "Other specialised construction works" + } + ] }, "category": { - "identifier": "UNDERTAKERS_SERVICES", - "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" + "identifier": "CONSTRUCTION", + "description": "Supply and construction" }, - "comment": "The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption \n- the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, \n- the services relating to the supply of crypts or tombs\n\nThe reduced rate only applies for 96.03 in that context" + "comment": "Under the conditions provided for in Royal Decree N° 20, Table A, categories XXXII, XXXIII, XXXVI, XXXVII and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …)\n\nThe reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9, 43.11 in that context" }, { "memberState": "BE", @@ -2173,27 +2083,77 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "0308", - "description": "Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process" + "value": "41.00.1", + "description": "Residential buildings" }, { - "value": "1603 00", - "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates" + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43.2", + "description": "Electrical, plumbing and other construction installation works" + }, + { + "value": "43.3", + "description": "Building completion and finishing works" + }, + { + "value": "43.9", + "description": "Other specialised construction works" + } + ] + }, + "category": { + "identifier": "RENOVATION", + "description": "Renovation, alteration and repair" + }, + "comment": "Renovation of private dwellings of more than 10 years old - under the conditions provided for in Royal Decree N° 20, Table A, category XXXI and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden (maintenance (81.30.11), …) The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ + { + "value": "41.00.1", + "description": "Residential buildings" + }, + { + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43.2", + "description": "Electrical, plumbing and other construction installation works" + }, + { + "value": "43.3", + "description": "Building completion and finishing works" + }, + { + "value": "43.9", + "description": "Other specialised construction works" }, { - "value": "1604", - "description": "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs" + "value": "81.30.11", + "description": "Home garden maintenance" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "PRIVATE_DWELLINGS", + "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied" }, - "comment": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted: \n- other than fish, crustaceans and mollusks for human consumption 0308\n- meat extracts and juices 1603 00\n- caviar 1604 3100\n- caviar substitutes 1604 3200" + "comment": "Supply, renovation and leasing of building used for school and supervision of schoolchildren - under the conditions provided for in Royal Decree N° 20, Table A, category XL and which do not fall under the mentioned exceptions (such as cleaning services (81.22.11), …). Garden maintenance (81.30.11) is not excluded contrary to what is mentioned above. The reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context" }, { "memberState": "BE", @@ -2203,35 +2163,35 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "04", - "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" + "value": "41.00.1", + "description": "Residential buildings" }, { - "value": "07", - "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS" + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" }, { - "value": "08", - "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS" + "value": "43.2", + "description": "Electrical, plumbing and other construction installation works" }, { - "value": "10", - "description": "CHAPTER 10 - CEREALS" + "value": "43.3", + "description": "Building completion and finishing works" }, { - "value": "20", - "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS" + "value": "43.9", + "description": "Other specialised construction works" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "SOLAR_PANELS", + "description": "Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest" }, - "comment": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted:\n- breast milk \n- less than 85% standardized or skimmed milk in 0403 9091- 0403 9099\n- jam, fruit jelly, marmalade etc. in 2007\n- unfermented fruit and vegetable juices in 2009\n- goods offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 1001 1900, 1001 9900, 1002 9000, 1003 9000, 1004 9000, 1005 9000, 1006 1030-1006 4000, ..." + "comment": "Royal Decree N° 20, article 1quater\/1: a temporary reduced rate of 6% to the supply with installation (as a supply of goods or services) of heat pumps (from 01\/01\/2024 until 31\/12\/2024)." }, { "memberState": "BE", @@ -2241,25 +2201,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" - }, - "comment": "For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis" - }, - { - "memberState": "BE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 + "cpaCodes": { + "code": [ + { + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43.11", + "description": "Demolition works" + } + ] }, - "situationOn": "2024-07-01+02:00", "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" + "identifier": "HOUSING_PROVISION", + "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" }, - "comment": "For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV" + "comment": "Under the conditions provided for in Royal Decree N° 20, Table A, category XXXVII, the demolition and reconstruction of private dwellings to the entire Belgian territory to be mainly used as domicile by the builder\/buyer. The reduced rate also applies, under conditions, to properties destined to be leased long-term (for social purposes or not) and on the sale of reconstructed properties and adjacent land" }, { "memberState": "BE", @@ -2269,115 +2227,119 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ + { + "value": "49.1", + "description": "Passenger rail transport services, interurban" + }, + { + "value": "49.3", + "description": "Other passenger land transport services" + }, + { + "value": "50.3", + "description": "Inland passenger water transport services" + }, + { + "value": "51.10.11", + "description": "Domestic scheduled air transport services of passengers" + }, + { + "value": "51.10.12", + "description": "Domestic non-scheduled air transport services of passengers, except for sightseeing" + } + ] + }, "category": { - "identifier": "PLANT", - "description": "Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage" + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" }, - "comment": "(*1) EXTRA INFO: *1 The reduced rate only applies to flowerpieces, wreaths, baskets, crates and similar composite articles, when at least 80 % of the cost of which is accounted for by the fresh produce specified in 0603 1100-0603 1980, 0604 2011, 0604 2019, 0604 2040, 0604 2090, 0604 9019. The reduced rate doesn’t apply to 0603 9000, 0604 9011, 0604 9091 and 0604 9099." + "comment": "Other transport of passengers as well as their accompanying unchecked luggage and animals - Royal Decree N° 20, Table A, category XXV" }, { "memberState": "BE", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 12 + "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "1517", - "description": "Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516" - } + "cpaCodes": { + "code": [ + { + "value": "55.10", + "description": "Hotel and similar accommodation services" + }, + { + "value": "55.30.11", + "description": "Camping ground services" + } + ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "ACCOMMODATION", + "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" }, - "comment": "Royal Decree N° 20, Table B, category VI \n\nThe reduced rate only applies for margarine in 1517" + "comment": "Royal Decree N° 20, Table A, category XXX" }, { "memberState": "BE", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 12 + "value": 6 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "2509 00 00", - "description": "Chalk" + "value": "4901", + "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" }, { - "value": "2522 20 00", - "description": "Slaked lime" + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" }, { - "value": "2530 20 00", - "description": "Kieserite, epsomite (natural magnesium sulphates)" + "value": "4903 00 00", + "description": "Children's picture, drawing or colouring books" }, { - "value": "2832 30 00", - "description": "Thiosulphates" + "value": "4904 00 00", + "description": "Music, printed or in manuscript, whether or not bound or illustrated" }, { - "value": "2833 21 00", - "description": "Of magnesium" + "value": "4911 10 10", + "description": "Commercial catalogues" }, { - "value": "2835 24 00", - "description": "Of potassium" + "value": "4911 10 90", + "description": "Other" } ] }, - "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" - }, - "comment": "The reduced rate only applies for: \n- products that will apparently be used as fertilisers and mixed with recognised plant protection products for agricultural use (2509 0000, 2522 2000), kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and mixed with recognised plant protection products for agricultural use" - }, - { - "memberState": "BE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 12 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "2701", - "description": "Coal; briquettes, ovoids and similar solid fuels manufactured from coal" - }, - { - "value": "2702", - "description": "Lignite, whether or not agglomerated, excluding jet" - }, - { - "value": "2704 00 10", - "description": "Coke and semi-coke of coal" - }, - { - "value": "2704 00 30", - "description": "Coke and semi-coke of lignite" + "value": "58.11.3", + "description": "On-line books" }, { - "value": "2704 00 90", - "description": "Other" + "value": "58.13.2", + "description": "On-line newspapers" }, { - "value": "2713 11 00", - "description": "Not calcined" + "value": "58.14.2", + "description": "On-line journals and periodicals" } ] }, "category": { - "identifier": "FOSSIL_FUEL", - "description": "Until 1 January 2030: Fossil fuels" + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "Coal and solid fuels manufactured from coal, lignite (excluding jet), certain coke and semi-coke, used as fuel – Royal Decree N° 20, Table B, category VIII. The reduced rate only applies to 2704 00 90 if not retort coal and to 2713 1100 if used as fuel" + "comment": "Newspapers, periodicals and books (digital and on paper) - Royal Decree N° 20, Table A, category XIX, excluding publications consisting exclusively or mainly of advertising material and publications consisting exclusively or mainly of video content or listenable music" }, { "memberState": "BE", @@ -2387,47 +2349,73 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "0511 99 85", - "description": "Other" + "value": "58.11.6", + "description": "Licensing services for books" }, { - "value": "2301", - "description": "Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves" + "value": "58.12.3", + "description": "Licensing services for the right to use directories and mailing lists" }, { - "value": "2302", - "description": "Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants" + "value": "58.14.4", + "description": "Licensing services for journals and periodicals" }, { - "value": "2303", - "description": "Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets" + "value": "58.19.30", + "description": "Licensing services for other printed matter" }, { - "value": "2304 00 00", - "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil" + "value": "59.13.11", + "description": "Licensing services for film rights and their revenues" }, { - "value": "2305 00 00", - "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil" + "value": "59.20", + "description": "Sound recording and music publishing services" }, { - "value": "2306", - "description": "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305" + "value": "60.10.12", + "description": "Radio broadcasting originals" }, { - "value": "2308 00", - "description": "Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included" + "value": "60.2", + "description": "Television programming and broadcasting services; broadcasting originals" }, { - "value": "2309 90", - "description": "Other" + "value": "74.3", + "description": "Translation and interpretation services" + }, + { + "value": "77.40.1", + "description": "Licensing services for the right to use intellectual property and similar products, except copyrighted works" + } + ] + }, + "category": { + "identifier": "WRITERS_SERVICES", + "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" + }, + "comment": "The transfer of intellectual property rights according to Royal Decree N° 20, Table A, category XXIX, 1° with the exception of the supply of advertising services (59.11.3) and the transfer and licensing of intellectual property rights on computer programs (58.29.50). The reduced rate only applies to 58.11.6, 58.12.3, 58.14.4, 58.19.30, 59.13.11, 59.20, 60.10.12, 60.2, 74.3, 77.40.1 in that context." + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "EXEMPTED", + "value": 0 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "0401", + "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter" }, { - "value": "2501 00 99", - "description": "Other" + "value": "0402", + "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter" } ] }, @@ -2435,151 +2423,139 @@ "identifier": "FOODSTUFFS", "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Royal Decree N° 20, Table A, category XII, the reduced rate only applies to food for animals and goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets.\nThe reduced rate applies to agricultural salt - Royal Decree of 10 Sept 1987 in 2501 0099\n(The Royal Decree of 8 Feb 1999 for substances intended for animal food)" + "comment": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of breast milk\n\nThe exemption only applies to breast milk in 0401 1010-0401 2099, 0402 1011, 0402 1019, 0402 2111, 0402 2118, 0402 9110-0402 9199" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "09", - "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES" - }, - { - "value": "1302 11 00", - "description": "Opium" - }, - { - "value": "1302 12 00", - "description": "Of liquorice" - }, - { - "value": "1302 13 00", - "description": "Of hops" - }, - { - "value": "1302 14 00", - "description": "Of ephedra" - }, - { - "value": "1302 19 05", - "description": "Vanilla oleoresin" - }, - { - "value": "1302 19 70", - "description": "Other" - }, - { - "value": "1302 20 10", - "description": "Dry" + "value": "3001 90 20", + "description": "Of human origin" }, { - "value": "1302 20 90", - "description": "Other" + "value": "3002 90 10", + "description": "Human blood" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Royal Decree N° 20, Table A, cat. X, excluded beers with an actual alcoholic strength by volume > 0.5% vol. and other drinks with an actual alcoholic strength by volume > 1.2% vol. \nThe reduced rate only applies for: \n- certain products not classified as beverages within the meaning of the exc. in 1302 1100 up to and including 1302 1970 \n- pectic substances for the manufacture of jams and jellies in 1302 2010 15, 1302 2010 69, 1302 2010 79, 1302 2090 20, 1302 2090 69, 1302 2090 99" + "comment": "Article 44, § 2, 1ter of the Belgian VAT Code for the supply of human organs and human blood" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "EXEMPTED", + "value": 0 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + } + }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + }, + "comment": "Exemption with deduction right - Newspapers and some periodical publications under the conditions provided for in Royal Decree N° 20, Table C, category I (on paper and digital) and that do not fall under the mentioned exceptions\nThe reduced rate only applies for those goods in 4902" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "31", - "description": "CHAPTER 31 - FERTILISERS" + "value": "4907 00 10", + "description": "Postage, revenue and similar stamps" }, { - "value": "3808", - "description": "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)" + "value": "4907 00 30", + "description": "Banknotes" + }, + { + "value": "4907 00 90", + "description": "Other" } ] }, "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "Royal Decree N° 20, Table B, category III: plant protection products \n\nThe reduced rate only applies for: \n- recognised plant protection products for agriculture use in 31 and 3808" + "comment": "Article 44, § 3, 12° of the Belgian VAT Code, article 44, § 3, 9° of the Belgian VAT Code and article 44, § 3, 10° of the Belgian VAT Code\n\nThe exemptions respectively only applies to:\n- deliveries, at face value, of postage stamps with a franking value within the country, fiscal stamps and other similar stamps in 4907 0010\n- which are legal tender in the issuing country at the time of importation in 4907 0030\n- securities in 4907 0090 \nin the context above" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { - "value": "41.00.1", - "description": "Residential buildings" - }, - { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" - }, - { - "value": "43.2", - "description": "Electrical, plumbing and other construction installation works" + "value": "50.1", + "description": "Sea and coastal passenger water transport services" }, { - "value": "43.3", - "description": "Building completion and finishing works" + "value": "51.10.13", + "description": "International scheduled air transport services of passengers" }, { - "value": "43.9", - "description": "Other specialised construction works" + "value": "51.10.14", + "description": "International non-scheduled air transport services of passengers" } ] }, "category": { - "identifier": "HOUSING_PROVISION", - "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" }, - "comment": "Under the conditions provided for in Royal Decree N° 20, Table B, categories X and XI and that do not fall under the mentioned exceptions (such as cleaning services (81.22.11), garden maintenance (81.30.11), …)\n\nThe reduced rate only applies to 41.00.1, 41.00.3, 43.2, 43.3, 43.9 in that context" + "comment": "Sea passenger transport, international air passenger transport, transport of luggage and cars accompanied by passengers during sea passenger transport and international air passenger transport - Article 41, § 1, 1° of the Belgian VAT Code" }, { "memberState": "BE", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 12 + "value": 6 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "56.1", - "description": "Restaurant and mobile food serving services" + "value": "0106 90 00", + "description": "Other" }, { - "value": "56.2", - "description": "Event catering services and other food serving services" + "value": "4201 00 00", + "description": "Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material" } ] }, "category": { - "identifier": "RESTAURANT", - "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table B, category I excluded the provision of beverages" + "comment": "Royal Decree N° 20, Table A, category XXIII, N° 9 \nThe reduced rate only applies for:\n- 0106 1900 if assistance dogs that assist persons with disabilities or illness and are trained in an assistance dog school recognized by the competent authority and equipment specially designed for service dogs\n- 4201 0000 equipment specially designed for those dogs" }, { "memberState": "BE", @@ -2592,20 +2568,36 @@ "cnCodes": { "code": [ { - "value": "10", - "description": "CHAPTER 10 - CEREALS" + "value": "4401 11 00", + "description": "Coniferous" }, { - "value": "12", - "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER" + "value": "4401 12 00", + "description": "Non-coniferous" + }, + { + "value": "4401 31 00", + "description": "Wood pellets" + }, + { + "value": "4401 39 00", + "description": "Other" + }, + { + "value": "4401 40 10", + "description": "Sawdust" + }, + { + "value": "4401 40 90", + "description": "Other" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "WOOD", + "description": "Until 1 January 2030: Wood used as firewood" }, - "comment": "Royal Decree N° 20, Table A, category IV, V, VI, VII, excepted: \n- goods offered for sale as food for dogs, cats, caged birds (…) in 1007 9000, 1008 1000, 1008 2900-1008 9000, 1201 9000, 1202 4100-1203 0000, 1204 0090, 1205 1090, 1205 9000, 1206 0091, 1206 0099, 1207 1000, 1207 2900, 1207 3000, 1207 4090, 1207 5090, 1207 6000, 1207 7000, 1207 9190, 1207 9991-1209 2980, 1209 9130, 1209 9180, 1209 9999-1210 2090, 1212 9120, 1212 9200-1214 9090" + "comment": "Reduced rate: 6%; Royal Decree n° 20, Table A, category VII, 12° (firewood)" }, { "memberState": "BE", @@ -2615,237 +2607,183 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "11", - "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN" + "value": "75.00.11", + "description": "Veterinary services for pet animals" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, category VIII\n\nThe reduced rate only applies to :\n- goods that are not offered for sale as dog food, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs, and other small pets: 1101 0011 - 1107 2000\n- other than goods offered for sale as starch:1108 1100-1108 1990\n- inulin for human consumption :1108 2000\n- wheat gluten for human consumption: 1109" + "comment": "Royal Decree N° 20, Table A, category XXXIV, 3°:\n- the training of assistance dogs, referred to in category XXIII, 9°, by an assistance dog school recognized by the competent authority and the services provided by veterinarians to these dogs: CPA-code?\n- the services provided by veterinarians in 75.00.11 to assistance dogs, referred to in category XXIII, 9°" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "1211", - "description": "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered" + "value": "58.11.6", + "description": "Licensing services for books" } }, "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + "identifier": "WRITERS_SERVICES", + "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" }, - "comment": "Royal Decree N° 20, Table A, category VII, 7°\nPlants and parts of plants, seeds and fruits, of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes" + "comment": "Article 44, § 3, 3° of the Belgian VAT Code. The VAT exemption only applies to publishing agreement of literary and artistic works concluded by authors and performers." }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "6602 00 00", - "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" - }, - { - "value": "8523 29 19", - "description": "Other" - }, - { - "value": "8543 70 90", - "description": "Other" - }, - { - "value": "9005 10 00", - "description": "Binoculars" - }, - { - "value": "9005 80 00", - "description": "Other instruments" - }, - { - "value": "9013 80 90", - "description": "Other" - }, - { - "value": "9014 10 00", - "description": "Direction finding compasses" - }, - { - "value": "9015 10", - "description": "Rangefinders" - }, - { - "value": "9017", - "description": "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter" + "value": "85.59.13", + "description": "Vocational education services n.e.c." }, { - "value": "9101", - "description": "Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal" + "value": "85.59.19", + "description": "Education services n.e.c." }, { - "value": "9102", - "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" + "value": "90.01", + "description": "Services of performing artists" }, { - "value": "9103", - "description": "Clocks with watch movements, excluding clocks of heading 9104" + "value": "90.03.11", + "description": "Services provided by authors, composers, sculptors and other artists, except performing artists" }, { - "value": "9105", - "description": "Other clocks" + "value": "93.19.12", + "description": "Services of athletes" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "WRITERS_SERVICES", + "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" }, - "comment": "Royal Decree N°20, Table A, category XXIII, n° 6 - Aids specially designed for the visually impaired and blind, except frames, spectacle glasses and contact lenses\nThe reduced rate only applies for 6602 0000, 8523 2919, 8523 2990, 8523 4920, 8523 4990, 8523 5190, 8523 5990, 8523 8090, 8543 7009 99, 9005 1000, 9005 8000, 9013 8090 90, 9014 1000 90, 9015 10, 9017, 9101, 9102, 9103, 9105 if means of assistance specially designed for the visually impaired and the blind" + "comment": "Performing artists exempted if their services are rendered directly to the organisors according to article 44, §2, 8° of the Belgian VAT Code. The exemption only applies to:\n- artists (actors, conductors, musicians and other artists for the performance of theatrical, choreographic, cinematographic or musical works or those of circus shows,music halls or artistic cabaret)\n- speakers in meeting on educational topics for the participants\n- sport professionals." }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "6704 11 00", - "description": "Complete wigs" - }, - { - "value": "6704 19 00", - "description": "Other" + "value": "86.2", + "description": "Medical and dental practice services" }, { - "value": "6704 20 00", - "description": "Of human hair" + "value": "86.90.11", + "description": "Pregnancy related services" }, { - "value": "6704 90 00", - "description": "Of other materials" + "value": "86.90.12", + "description": "Nursing services" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "MEDICAL_CARE", + "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" }, - "comment": "Royal Decree N° 20, Table A, category XXIII, N° 13 - hair prosthetics: \nThe reduced rate only applies to hair prosthetics prescribed by a doctor or dermatologist and used for the alleviation of the consequences of a chronic illness, a long-term illness or a disability in: \n- 6704 11 00, 6704 19 00, 6704 20 00, 6704 90 00" + "comment": "The exemption is applicable under the conditions as set out in article 44, § 1 and § 2, 1°, of the Belgian VAT Code" }, { "memberState": "BE", - "type": "STANDARD", + "type": "REDUCED", "rate": { - "type": "DEFAULT", - "value": 21 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "comment": "
Article 1, paragraph 1, of the Royal Decree n° 20 of 20 July 1970<\/p>" + "cpaCodes": { + "code": { + "value": "86.90.14", + "description": "Ambulance services" + } + }, + "category": { + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" + }, + "comment": "The transport of sick or injured persons with specially equipped means of transport - Article 44, § 2, 1°, b), of the Belgian VAT Code" }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "1404 90 00", - "description": "Other" - }, - { - "value": "17", - "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" - }, - { - "value": "18", - "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS" - }, - { - "value": "19", - "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS" - }, - { - "value": "2007", - "description": "Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter" - }, - { - "value": "2009", - "description": "Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter" - }, - { - "value": "21", - "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS" - }, - { - "value": "2201", - "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + "value": "90.02.11", + "description": "Performing arts event production and presentation services" }, { - "value": "2202", - "description": "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009" + "value": "90.04", + "description": "Arts facility operation services" }, { - "value": "2204 30 92", - "description": "Concentrated" + "value": "91.02.10", + "description": "Museum operation services" }, { - "value": "2204 30 96", - "description": "Concentrated" + "value": "91.03.10", + "description": "Operation services of historical sites and buildings and similar visitor attractions" }, { - "value": "2209 00", - "description": "Vinegar and substitutes for vinegar obtained from acetic acid" + "value": "91.04.11", + "description": "Botanical and zoological garden services" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "Royal Decree N° 20, Table A, cat. X (…)\n\nThe reduced rate only applies for:\n- pollen, used excl. for food and other products other than beverages for oral human consumption in 1404 9000\n- other beverages than in the exc. in 21\n- goods not offered for sale as food for dogs, cats, caged birds such as parrots and songbirds, for aquarium fish, for hamsters, guinea pigs and other small pets in 21\n- in the form of crystals (grape sugar or grape honey) in 2204 3092 and 2204 3096" + "comment": "Institutions who are recognised by the government and whose revenues are only used to cover their operational costs according to article 44, § 2, 7° and 9° of the Belgian VAT Code\n\nThe exemption only applies to 90.02.11, 90.04, 91.02.10, 91.03.10, 91.04.11 in that context." }, { "memberState": "BE", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 6 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "15", - "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" + "value": "91.01.11", + "description": "Library services" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "Royal Decree N° 20, Table A, category IX, \n\nThe reduced rate does not apply for:\n- 1516 2010\n- margarine in 1517 (12%)\n- 1518 0010 - 1518 0091 - 1518 0099\n- 1522 0099" + "comment": "Books on loan by libraries (non-profit making organisations) - Article 44, § 2, 6° of the Belgian VAT Code" }, { "memberState": "BE", @@ -2858,20 +2796,44 @@ "cnCodes": { "code": [ { - "value": "7318", - "description": "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel" + "value": "4905 91 00", + "description": "In book form" }, { - "value": "8108 90 90", + "value": "4905 99 00", "description": "Other" + }, + { + "value": "4911 91 00", + "description": "Pictures, designs and photographs" } ] }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + }, + "comment": "Royal Decree N° 20, Table A, category XIX, (…) The reduced rate only applies for \n-atlases; tourist guides and road maps; maps of cities, municipalities and the like in 4905 9100, 4905 9900\n-images which are clearly intended to be pasted or affixed to albums representing a series of images and in particular indicate the sequence number assigned to them in this album and the name of the series of which they are part and icons to be fixed to a wall to report the presence of an ED in 4911 9100 90" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": { + "value": "77.29.19", + "description": "Rental and leasing services of other personal and household goods n.e.c." + } + }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - part of orthopedic appliances etc. (part 2)\nThe reduced rate only applies for:\n- screws, washers or the like for the treatment of fractures in the bone in 7318 1410 90, 7318 1535 90, 7318 1552 90, 7318 1562 90, 7318 1575 90, 7318 1595 90, 7318 1631 90, 7318 1900 90, 7318 2100 91-95-98, 7318 2200 91-95-98, 7318 2900 90, 8108 9090 99" + "comment": "Royal Decree N° 20, Table A, category XXXIV, 1° - Rental of goods referred to in category XXIII, 2° to 8° and 11°\n\nThe reduced rate only applies to the rental in 77.29.19 of the mentioned goods" }, { "memberState": "BE", @@ -2881,23 +2843,23 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "8506", - "description": "Primary cells and primary batteries" + "value": "90.01", + "description": "Services of performing artists" }, { - "value": "9021", - "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" + "value": "90.03", + "description": "Artistic creation" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "WRITERS_SERVICES", + "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, artificial teeth, eyes, limbs and the like, hearing aids and other aids for remedying or alleviating defects or ailments, which are held by the patient or are otherwise worn or implanted (1)\nThe reduced rate only applies for:\n- batteries whose packaging clearly indicates that they are offered for sale for a specific use in hearing aids in 8506 10, 8506 30, 8506 40, 8506 5010, 8506 5090 10, 8506 5090 30, 8506 5090 90, 8506 60, 8506 80" + "comment": "According to Royal Decree N° 20, Table A, category XXIX, 2°, the services relating to the performance of theatrical, choreographic, musical works, circus, music hall or artistic cabaret shows and similar activities, which fall within the normal activity of actors, conductors'orchestra, musicians and other artists, even if these services are provided by a legal person with the exception of the advertising services. The reduced rate applies to 90.01 and 90.03 in that context." }, { "memberState": "BE", @@ -2907,47 +2869,107 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "8506 50 90", - "description": "Other" + "value": "90.02.11", + "description": "Performing arts event production and presentation services" }, { - "value": "8507 60 00", - "description": "Lithium-ion" + "value": "90.04", + "description": "Arts facility operation services" }, { - "value": "8523 51 10", - "description": "Unrecorded" + "value": "91.02.10", + "description": "Museum operation services" }, { - "value": "8523 51 90", + "value": "91.03.10", + "description": "Operation services of historical sites and buildings and similar visitor attractions" + }, + { + "value": "91.04.11", + "description": "Botanical and zoological garden services" + }, + { + "value": "93.2", + "description": "Amusement and recreation services" + } + ] + }, + "category": { + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + }, + "comment": "Admission to and use of cultural and entertainment facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the \n- right to use automatic entertainment devices\n- putting at disposal of movable goods.\n\nIf the VAT exemption does not apply and provided that the services are covered by said category XXVIII, the reduced rate applies to 90.04, 91.02.10, 91.03.10, 91.04.11, 93.2" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "EXEMPTED", + "value": 0 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ + { + "value": "93.11", + "description": "Sports facility operation services" + }, + { + "value": "93.12", + "description": "Services of sport clubs" + } + ] + }, + "category": { + "identifier": "SPORTING_EVENTS", + "description": "Admission to sporting events" + }, + "comment": "Services provided by institutions not systemically aiming to make a profit and assigning revenues are only used to cover operational expenses according to article 44, § 2, 3° of the Belgian VAT Code. The VAT exemption only applies to the codes 93.11 and 93.12 if the latter conditions are met" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "PARKING_RATE", + "value": 12 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "4011 70 00", + "description": "Of a kind used on agricultural or forestry vehicles and machines" + }, + { + "value": "4012 19 00", "description": "Other" }, { - "value": "8543 70 90", - "description": "Other" + "value": "4012 20 00", + "description": "Used pneumatic tyres" }, { - "value": "9018 90 84", + "value": "4013 90 00", "description": "Other" }, { - "value": "9019 20 00", - "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" + "value": "8708 70 99", + "description": "Other" }, { - "value": "9402 90 00", - "description": "Other" + "value": "8716 90 90", + "description": "Other parts" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "NEW_PARKING_RATE", + "description": "Parking rates (Article 105a(3) of the VAT Directive)" }, - "comment": "Royal Decree N° 20, Table A, category XXIII, N° 11 - external defibrillators (ED)\n\nThe reduce rates only apply for: \n- batteries intended for ED: 8506 5090 90, 8507 6000 90\n- specific software and specific data storage card + Remotes for ED: \n8523 5110, 8523 5190, 8543 7090\n- ED: 9018 9084\n- first aid or intervention kits linked to the use of the external defibrillator 9019 2000\n- cabinets specially designed for the storage of ED: 9402 9000" + "comment": "Tyres and inner tubes for wheels of agricultural machinery and tractors excluding tyres and inner tubes for wheels of forestry tractors and motor cultivators." }, { "memberState": "BE", @@ -2959,15 +2981,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "1605", - "description": "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved" + "value": "4911 91 00", + "description": "Pictures, designs and photographs" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "PHOTOGRAPHS", + "description": "Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included" }, - "comment": "Royal Decree N° 20, Table A, category III fish, crustaceans, shellfish and mollusks for human consumption, excepted:\n- crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, boiled only in water, chilled, frozen, dried, salted or in brine; and preparations and preserves of crabs, crawfish, lobsters of the Homarus species, crayfish and oysters, in their shell, whole or in part in 1605 3010, 1605 3090, 1605 1000, 1605 5100, 1605 4000 30, 1605 4000 4, 1605 4000 70, 1605 5900" + "comment": "excluding utensils - Royal Decree N° 20, Table A, category XXI" }, { "memberState": "BE", @@ -2977,31 +2999,27 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "23", - "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" - }, - { - "value": "2501 00", - "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water" + "value": "93.11", + "description": "Sports facility operation services" }, { - "value": "2501 00 99", - "description": "Other" + "value": "93.12", + "description": "Services of sport clubs" }, { - "value": "2826 30 00", - "description": "Sodium hexafluoroaluminate (synthetic cryolite)" + "value": "93.13", + "description": "Services of fitness facilities" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "SPORTING_EVENTS", + "description": "Admission to sporting events" }, - "comment": "Royal Decree N° 20, Table A, cat. X (…)\n\nThe reduced rate only applies for:\n- nutritional supplements and preparations and additives (RD of 2\/8\/1999 on the trade and use of substances intended for animal nutrition) 2309 9010 up to and including 2309 1090\n- sodium bicarbonate offered for sale in a packaging normally reserved for domestic use + only for the preparation of ready meals, pastries or desserts, with exclusion of any other possible use in 2836 3000\n9000" + "comment": "Admission to and use of sports facilities according to Royal Decree N° 20, Table A, category XXVIII with the exception of the:\n- right to use automatic entertainment devices\n- putting at disposal of movable goods" }, { "memberState": "BE", @@ -3011,23 +3029,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "9018 31", - "description": "Syringes, with or without needles" - }, - { - "value": "9018 90 84", - "description": "Other" - } - ] + "cpaCodes": { + "code": { + "value": "95.23", + "description": "Repair services of footwear and leather goods" + } }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "SHOES_REPAIR", + "description": "Minor repairs of shoes and leather goods" }, - "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 31\n-intrauterine IUDs (pessaries): 9018 9084" + "comment": "Royal Decree N° 20, Table A, category XXXIX, 2°" }, { "memberState": "BE", @@ -3037,23 +3049,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "9018 31 10", - "description": "Of plastics" - }, - { - "value": "9018 31 90", - "description": "Other" - } - ] + "cpaCodes": { + "code": { + "value": "95.29.11", + "description": "Repair and alteration services of garment and household textile articles" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "CLOTHING_REPAIR", + "description": "Minor repairs of clothing and household linen (including mending and alteration)" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (2)\nRR only applies for:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens + apparatus to be worn on the person and allowing continuous or intermittent injection of medicaments by means of a hypodermic needle supplied by an electronically controlled pump: 9018 3110-3190" + "comment": "Royal Decree N° 20, Table A, category XXXIX, 3°" }, { "memberState": "BE", @@ -3063,23 +3069,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "9018 31 10", - "description": "Of plastics" - }, - { - "value": "9018 31 90", - "description": "Other" - } - ] + "cpaCodes": { + "code": { + "value": "95.29.12", + "description": "Repair services of bicycles" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "BICYCLES_RENTAL", + "description": "Rental and repair of bicycles" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 \nThe reduced rate only applies to:\n- sterile hypodermic syringes for single use, intended for the injection of insulin solutions and graduated for this purpose in international units of insulin; disposable sterile needles for insulin injector pens: 9018 3110 \n- puncture device, needles, test strips, specially designed for the use of the glucometer: 9018 3190\n8017" + "comment": "Royal Decree N° 20, Table A, category XXXIX, 1°" }, { "memberState": "BE", @@ -3089,23 +3089,17 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "9018 39 00", - "description": "Other" - }, - { - "value": "9019 20 00", - "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" - } - ] + "cpaCodes": { + "code": { + "value": "96.03", + "description": "Funeral and related services" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "UNDERTAKERS_SERVICES", + "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, N° 2 - dentures, etc. … (3)\nThe reduced rate only applies for:\n- (PICC) peripheral insertion central catheters, introduced surgically and for a prolonged period into the human body for the purpose of administering intravenous medications (chemotherapy, parenteral nutrition, etc.) and samples frequent blood: 9018 3900\n- devices to be held in the hand, worn on the person or implanted in the body, to compensate for a deficiency or infirmity: 9019 2000" + "comment": "The services normally supplied by undertakers - Royal Decree N° 20, Table A, category XXXIV, 2° with the exception - of food and drinks for immediate consumption \n- the services supplied by waiters, servants and other persons intervening in the supply of food and drinks to consumers under conditions permitting consumption on the spot, \n- the services relating to the supply of crypts or tombs\n\nThe reduced rate only applies for 96.03 in that context" }, { "memberState": "BE", @@ -3115,27 +3109,25 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "9018 39 00", - "description": "Other" - }, - { - "value": "9018 90 50", - "description": "Transfusion and infusion apparatus" - }, - { - "value": "9027 80 17", - "description": "Other" - } - ] + "category": { + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" }, + "comment": "For supplies of goods received for free, with the exception of the goods referred to in article 1, § 8, of the Belgian VAT Code, of goods listed in article 35 of that Code, of goods subject to the tax referred to in article 44, § 3, 1° of that Code, of goods acquired for use as capital goods, of works of art or collectors' items or antiques, under the conditions as set out in Royal Decree N° 20, Table A, category XXIIIbis" + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" }, - "comment": "Royal Decree N° 20, Table A, cat. XXIII, n° 7 to 8 \nThe reduced rate only applies to:\n- (PICC) peripheral insertion central catheters, introd. surgically + for a prolonged period into the human body for the purpose of adm. intravenous medications (chemo, parenteral nutrition, etc.) and samples frequent blood: 9018 3900\n- infusion pumps: 9018 9050\n- glucometers, whether\/not accompanied by their accessories: 9027 8017" + "comment": "For services, with the exception of the work in immovable property within the meaning of article 19, § 2, second paragraph of the Belgian VAT Code, of the operations listed in category XXXI, § 3, 3° to 6°, of the Table A in the Royal Decree N° 20, as well as the maintenance and repair of the goods listed in article 35 of the Code, including the supply of parts, equipment and accessories used to carry out these works, under the conditions as set out in Royal Decree N° 20, Table A, category XXXV" }, { "memberState": "BE", @@ -3145,65 +3137,73 @@ "value": 6 }, "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "PLANT", + "description": "Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage" + }, + "comment": "(*1) EXTRA INFO: *1 The reduced rate only applies to flowerpieces, wreaths, baskets, crates and similar composite articles, when at least 80 % of the cost of which is accounted for by the fresh produce specified in 0603 1100-0603 1980, 0604 2011, 0604 2019, 0604 2040, 0604 2090, 0604 9019. The reduced rate doesn’t apply to 0603 9000, 0604 9011, 0604 9091 and 0604 9099." + }, + { + "memberState": "BE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 12 + }, + "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": [ - { - "value": "2509 00 00", - "description": "Chalk" - }, - { - "value": "2522 20 00", - "description": "Slaked lime" - }, - { - "value": "2530 20 00", - "description": "Kieserite, epsomite (natural magnesium sulphates)" - }, - { - "value": "2832 30 00", - "description": "Thiosulphates" - }, - { - "value": "2833 21 00", - "description": "Of magnesium" - }, - { - "value": "2835 24 00", - "description": "Of potassium" - } - ] + "code": { + "value": "1517", + "description": "Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516" + } }, "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Royal Decree n° 20, Table A, category XII:\n- 8° fertilizers: the reduced rate only applies for: products that will apparently be used as fertilisers and will not be mixed with recognised plant protection products for agricultural use in 2509 0000 and 2522 2000; kieserite (2530 2000) or thiosulfates, monopotassium phosphates and magnesium sulfates (2832 3000, 2833 2100, 2835 2400) used as fertilisers and not mixed with recognised plant protection products for agricultural use" + "comment": "Royal Decree N° 20, Table B, category VI \n\nThe reduced rate only applies for margarine in 1517" }, { "memberState": "BE", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 6 + "value": 12 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "3001 90 20", - "description": "Of human origin" + "value": "2701", + "description": "Coal; briquettes, ovoids and similar solid fuels manufactured from coal" }, { - "value": "3001 90 98", + "value": "2702", + "description": "Lignite, whether or not agglomerated, excluding jet" + }, + { + "value": "2704 00 10", + "description": "Coke and semi-coke of coal" + }, + { + "value": "2704 00 30", + "description": "Coke and semi-coke of lignite" + }, + { + "value": "2704 00 90", "description": "Other" + }, + { + "value": "2713 11 00", + "description": "Not calcined" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "FOSSIL_FUEL", + "description": "Until 1 January 2030: Fossil fuels" }, - "comment": "Royal Decree N° 20, Table A, category XVII\nThe reduced rate only applies to:\n- pieces of bone conditioned to be implanted in the human body in order to totally or partially replace parts of the skeletons: 3001 9020, 3001 9098" + "comment": "Coal and solid fuels manufactured from coal, lignite (excluding jet), certain coke and semi-coke, used as fuel – Royal Decree N° 20, Table B, category VIII. The reduced rate only applies to 2704 00 90 if not retort coal and to 2713 1100 if used as fuel" } ] } \ No newline at end of file diff --git a/data/BG.json b/data/BG.json index b1d4c48..91e1d88 100644 --- a/data/BG.json +++ b/data/BG.json @@ -1,6 +1,118 @@ { "additionalInformation": {}, "vatRateResults": [ + { + "memberState": "BG", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ + { + "value": "56.10.11", + "description": "Meal serving services with full restaurant service" + }, + { + "value": "56.10.12", + "description": "Meal serving services in railway dining cars and on ships" + }, + { + "value": "56.10.13", + "description": "Meal serving services in self-service establishments" + }, + { + "value": "56.10.19", + "description": "Other meal serving services" + }, + { + "value": "56.21", + "description": "Event catering services" + }, + { + "value": "56.29.19", + "description": "Other contract food services" + }, + { + "value": "56.29.20", + "description": "Canteen services" + }, + { + "value": "56.30", + "description": "Beverage serving services" + } + ] + }, + "category": { + "identifier": "RESTAURANT", + "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" + }, + "comment": "The reduced rate is applicable for the supply of restaurant and catering services, incl. the delivery of prepared or uncooked food and home delivery of food; this does not apply to restaurant and catering services, which consist in the supply of beer, wine and spirits, incl. in the cases of ancillary supply (where the principal supply is accompanied by another supply and the payment is determined as a total).The reduced rate is applicable on a temporary basis – until 31 December 2024." + }, + { + "memberState": "BG", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "4901", + "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + }, + { + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + }, + { + "value": "4903 00 00", + "description": "Children's picture, drawing or colouring books" + }, + { + "value": "4904 00 00", + "description": "Music, printed or in manuscript, whether or not bound or illustrated" + }, + { + "value": "4905 91 00", + "description": "In book form" + } + ] + }, + "cpaCodes": { + "code": [ + { + "value": "58.11.30", + "description": "On-line books" + }, + { + "value": "58.13.2", + "description": "On-line newspapers" + }, + { + "value": "58.14.2", + "description": "On-line journals and periodicals" + } + ] + }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + } + }, + { + "memberState": "BG", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 20 + }, + "situationOn": "2024-07-01+02:00" + }, { "memberState": "BG", "type": "REDUCED", @@ -95,59 +207,6 @@ }, "comment": "The reduced rate is applicable for supply of specialised milk formulas (with partially hydrolysed protein and those for children with allergies) and dietetic foods for special medical purposes intended for infants." }, - { - "memberState": "BG", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "4901", - "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" - }, - { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" - }, - { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" - }, - { - "value": "4904 00 00", - "description": "Music, printed or in manuscript, whether or not bound or illustrated" - }, - { - "value": "4905 91 00", - "description": "In book form" - } - ] - }, - "cpaCodes": { - "code": [ - { - "value": "58.11.30", - "description": "On-line books" - }, - { - "value": "58.13.2", - "description": "On-line newspapers" - }, - { - "value": "58.14.2", - "description": "On-line journals and periodicals" - } - ] - }, - "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" - } - }, { "memberState": "BG", "type": "REDUCED", @@ -205,65 +264,6 @@ "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" }, "comment": "Completed CPA codes provide basic provisions of VATA as the nomenclature does not cover all cases in the Act." - }, - { - "memberState": "BG", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "56.10.11", - "description": "Meal serving services with full restaurant service" - }, - { - "value": "56.10.12", - "description": "Meal serving services in railway dining cars and on ships" - }, - { - "value": "56.10.13", - "description": "Meal serving services in self-service establishments" - }, - { - "value": "56.10.19", - "description": "Other meal serving services" - }, - { - "value": "56.21", - "description": "Event catering services" - }, - { - "value": "56.29.19", - "description": "Other contract food services" - }, - { - "value": "56.29.20", - "description": "Canteen services" - }, - { - "value": "56.30", - "description": "Beverage serving services" - } - ] - }, - "category": { - "identifier": "RESTAURANT", - "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" - }, - "comment": "The reduced rate is applicable for the supply of restaurant and catering services, incl. the delivery of prepared or uncooked food and home delivery of food; this does not apply to restaurant and catering services, which consist in the supply of beer, wine and spirits, incl. in the cases of ancillary supply (where the principal supply is accompanied by another supply and the payment is determined as a total).The reduced rate is applicable on a temporary basis – until 31 December 2024." - }, - { - "memberState": "BG", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 20 - }, - "situationOn": "2024-07-01+02:00" } ] } \ No newline at end of file diff --git a/data/CZ.json b/data/CZ.json index c9b4e39..70a849a 100644 --- a/data/CZ.json +++ b/data/CZ.json @@ -5,261 +5,349 @@ "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "EXEMPTED", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "4901", - "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + "value": "01", + "description": "CHAPTER 1 - LIVE ANIMALS" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "02", + "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL" }, { - "value": "4904 00 00", - "description": "Music, printed or in manuscript, whether or not bound or illustrated" + "value": "03", + "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES" }, { - "value": "4905", - "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed" + "value": "04", + "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" }, { - "value": "4911", - "description": "Other printed matter, including printed pictures and photographs" + "value": "05", + "description": "CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" }, { - "value": "8523", - "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" - } - ] - }, - "cpaCodes": { - "code": [ + "value": "07", + "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS" + }, { - "value": "77", - "description": "Rental and leasing services" + "value": "08", + "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS" }, { - "value": "85", - "description": "Education services" + "value": "09", + "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES" }, { - "value": "91", - "description": "Library, archive, museum and other cultural services" + "value": "10", + "description": "CHAPTER 10 - CEREALS" + }, + { + "value": "11", + "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN" + }, + { + "value": "12", + "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER" + }, + { + "value": "13", + "description": "CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS" + }, + { + "value": "14", + "description": "CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED" + }, + { + "value": "15", + "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" + }, + { + "value": "16", + "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS" + }, + { + "value": "17", + "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" + }, + { + "value": "18", + "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS" + }, + { + "value": "19", + "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS" + }, + { + "value": "20", + "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS" + }, + { + "value": "21", + "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS" + }, + { + "value": "22", + "description": "CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR" + }, + { + "value": "23", + "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" + }, + { + "value": "25", + "description": "CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT" } ] }, "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Supply, including on loan by libraries, of books, picture books, drawing or colouring books, brochures, music and maps, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music)." + "comment": "Foodstuffs for human and animal consumption, live animals, seeds, plants, additives normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs. Excl. beverages and water, this does not apply to selected drinks (milk and liquid milk products, plant-based milk alternatives, even if they contain added sugar or other sweetener, additive or other food, provided they retain the essential character of such beverages)." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "EXEMPTED", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2201", + "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + } + }, "cpaCodes": { "code": [ { - "value": "49", - "description": "Land transport services and transport services via pipelines" - }, - { - "value": "50", - "description": "Water transport services" + "value": "36.00.2", + "description": "Treatment and distribution services of water through mains" }, { - "value": "51", - "description": "Air transport services" + "value": "37", + "description": "Sewerage services; sewage sludge" } ] }, "category": { - "identifier": "TRANSPORT_PASSENGERS", - "description": "Transport of passengers and their accompanying luggage" + "identifier": "SUPPLY_WATER", + "description": "Supply of water" }, - "comment": "The cross-border transport services of passengers and their luggage." + "comment": "Drinking water.\nTreatment and distribution services of water through mains. Collection and treatment of wastewater and sewage." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "5805 00 00", - "description": "Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up" + "value": "28", + "description": "CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES" }, { - "value": "6304", - "description": "Other furnishing articles, excluding those of heading 9404" + "value": "29", + "description": "CHAPTER 29 - ORGANIC CHEMICALS" + }, + { + "value": "30", + "description": "CHAPTER 30 - PHARMACEUTICAL PRODUCTS" } ] }, "category": { - "identifier": "TAPESTRIES", - "description": "Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists…" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Importation of tapestries and wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each" + "comment": "Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products - intended for medical services, disease prevention and treatment for medical purposes only; radiopharmaceuticals, vaccines, medicaments, contrast agents for X-ray examinations, diagnostic reagents intended for administration to patients, chemical contraceptives on a hormonal basis - intended for medical and veterinary services, disease prevention and treatment for medical and veterinary purposes." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9701", - "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" - } + "code": [ + { + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + }, + { + "value": "8523", + "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + } + ] }, "category": { - "identifier": "PICTURES", - "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…" + "identifier": "PERIODICALS", + "description": "Periodicals" }, - "comment": "Importation of pictures, collages and similar decorative plaques, paintings and drawings." + "comment": "Supply of newspapers, magazines and periodicals, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music)." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "9702 00 00", - "description": "Original engravings, prints and lithographs" + "value": "94", + "description": "CHAPTER 94 - FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS" } }, "category": { - "identifier": "IMPRESSIONS", - "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…" + "identifier": "CHILDREN_CAR_SEATS", + "description": "Supply of children’s car seats" }, - "comment": "Importation of original engravings, prints and lithographs." + "comment": "Children’s car seats." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "9703 00 00", - "description": "Original sculptures and statuary, in any material" - } + "cpaCodes": { + "code": [ + { + "value": "41.00.1", + "description": "Residential buildings" + }, + { + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43", + "description": "Specialised construction works" + } + ] }, "category": { - "identifier": "SCULPTURES", - "description": "Original sculptures and statuary, in any material, provided that they are executed entirely by the artists" + "identifier": "HOUSING_PROVISION", + "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" }, - "comment": "Importation of original sculptures and statuary, in any material, provided that they are executed entirely by the artist." + "comment": "The construction, renovation, alteration and transfer of residential property provided as a part of a social policy (apartments of up to 120 m2 and family houses of up to 350 m2 of the floor area, other social buildings designed for living)." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "9703 00 00", - "description": "Original sculptures and statuary, in any material" - } + "cpaCodes": { + "code": [ + { + "value": "49", + "description": "Land transport services and transport services via pipelines" + }, + { + "value": "50", + "description": "Water transport services" + } + ] }, "category": { - "identifier": "SCULPTURE_CASTS", - "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" }, - "comment": "Importation of sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title." + "comment": "Mass land and waterway transport services of passengers and their luggage and passenger transport services by ski lifts." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "9704 00 00", - "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907" + "value": "55", + "description": "Accommodation services" } }, "category": { - "identifier": "POSTAGE", - "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)" + "identifier": "ACCOMMODATION", + "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" }, - "comment": "Importation of postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current." + "comment": "Accommodation services." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "9705 00 00", - "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" + "value": "56", + "description": "Food and beverage serving services" } }, "category": { - "identifier": "ZOOLOGICAL", - "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" + "identifier": "RESTAURANT", + "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" }, - "comment": "Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest." + "comment": "Restaurant and catering services except serving beverages other than drinking water and selected drinks; serving drinking water and selected drinks. \nSelected drinks (non-alcoholic beverage) are milk and liquid milk products, plant-based milk alternatives (CN 2202 99 11 and 2202 99 15), even if they contain added sugar or other sweetening matter, additive or other food, provided they retain the essential character of such beverages." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "NOT_APPLICABLE", - "value": 0 + "type": "REDUCED_RATE", + "value": 12 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + "value": "59.14", + "description": "Motion picture projection services" }, { - "value": "43", - "description": "Specialised construction works" + "value": "90", + "description": "Creative, arts and entertainment services" + }, + { + "value": "91", + "description": "Library, archive, museum and other cultural services" + }, + { + "value": "93", + "description": "Sporting services and amusement and recreation services" } ] }, "category": { - "identifier": "PRIVATE_DWELLINGS", - "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied" + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "The renovation and repairing of residential property." + "comment": "Admission to shows, theatres, circuses, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities, botanical gardens, nature reserves and national parks." }, { "memberState": "CZ", @@ -269,107 +357,17 @@ "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "01", - "description": "CHAPTER 1 - LIVE ANIMALS" - }, - { - "value": "02", - "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL" - }, - { - "value": "03", - "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES" - }, - { - "value": "04", - "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" - }, - { - "value": "05", - "description": "CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" - }, - { - "value": "07", - "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS" - }, - { - "value": "08", - "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS" - }, - { - "value": "09", - "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES" - }, - { - "value": "10", - "description": "CHAPTER 10 - CEREALS" - }, - { - "value": "11", - "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN" - }, - { - "value": "12", - "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER" - }, - { - "value": "13", - "description": "CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS" - }, - { - "value": "14", - "description": "CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED" - }, - { - "value": "15", - "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" - }, - { - "value": "16", - "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS" - }, - { - "value": "17", - "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" - }, - { - "value": "18", - "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS" - }, - { - "value": "19", - "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS" - }, - { - "value": "20", - "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS" - }, - { - "value": "21", - "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS" - }, - { - "value": "22", - "description": "CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR" - }, - { - "value": "23", - "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" - }, - { - "value": "25", - "description": "CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT" - } - ] + "cpaCodes": { + "code": { + "value": "86", + "description": "Human health services" + } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "MEDICAL_CARE", + "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" }, - "comment": "Foodstuffs for human and animal consumption, live animals, seeds, plants, additives normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs. Excl. beverages and water, this does not apply to selected drinks (milk and liquid milk products, plant-based milk alternatives, even if they contain added sugar or other sweetener, additive or other food, provided they retain the essential character of such beverages)." + "comment": "Medical care, in so far as those transactions are not exempt." }, { "memberState": "CZ", @@ -379,29 +377,17 @@ "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "2201", - "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + "value": "87", + "description": "Residential care services" } }, - "cpaCodes": { - "code": [ - { - "value": "36.00.2", - "description": "Treatment and distribution services of water through mains" - }, - { - "value": "37", - "description": "Sewerage services; sewage sludge" - } - ] - }, "category": { - "identifier": "SUPPLY_WATER", - "description": "Supply of water" + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" }, - "comment": "Drinking water.\nTreatment and distribution services of water through mains. Collection and treatment of wastewater and sewage." + "comment": "Social care, in so far as those transactions are not exempt." }, { "memberState": "CZ", @@ -411,27 +397,23 @@ "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "28", - "description": "CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES" - }, - { - "value": "29", - "description": "CHAPTER 29 - ORGANIC CHEMICALS" + "value": "88.10", + "description": "Social work services without accommodation for the elderly and disabled" }, { - "value": "30", - "description": "CHAPTER 30 - PHARMACEUTICAL PRODUCTS" + "value": "88.91", + "description": "Child day-care services" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "DOMESTIC_CARE", + "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled" }, - "comment": "Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products - intended for medical services, disease prevention and treatment for medical purposes only; radiopharmaceuticals, vaccines, medicaments, contrast agents for X-ray examinations, diagnostic reagents intended for administration to patients, chemical contraceptives on a hormonal basis - intended for medical and veterinary services, disease prevention and treatment for medical and veterinary purposes." + "comment": "Domestic care of the young, elderly, sick or disabled." }, { "memberState": "CZ", @@ -441,23 +423,35 @@ "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "93.11", + "description": "Sports facility operation services" }, { - "value": "8523", - "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + "value": "93.12", + "description": "Services of sport clubs" + }, + { + "value": "93.13", + "description": "Services of fitness facilities" + }, + { + "value": "93.29.11", + "description": "Recreation parks and beach services" + }, + { + "value": "93.29.19", + "description": "Miscellaneous recreational services n.e.c." } ] }, "category": { - "identifier": "PERIODICALS", - "description": "Periodicals" + "identifier": "SPORTING_EVENTS", + "description": "Admission to sporting events" }, - "comment": "Supply of newspapers, magazines and periodicals, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music)." + "comment": "Admission to sporting events; use of indoor and outdoor sports facilities for sports activities; services related to the operation of recreational parks and beaches; operation of ski slopes." }, { "memberState": "CZ", @@ -467,17 +461,17 @@ "value": 12 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "94", - "description": "CHAPTER 94 - FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS" + "value": "96.03", + "description": "Funeral and related services" } }, "category": { - "identifier": "CHILDREN_CAR_SEATS", - "description": "Supply of children’s car seats" + "identifier": "UNDERTAKERS_SERVICES", + "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" }, - "comment": "Children’s car seats." + "comment": "Funerals and related services, except for funeral services for animals." }, { "memberState": "CZ", @@ -486,35 +480,87 @@ "type": "REDUCED_RATE", "value": 12 }, - "situationOn": "2024-07-01+02:00", + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "Selected medical devices and their accessories according to the Regulation of the European Parliament and the Council on medical devices and in vitro diagnostic medical devices and their accessories according to the Regulation of the European Parliament and the Council on in vitro diagnostic medical devices (e.g. they can be classified in table no. 1 of section C of Annex no. 3 or Annex No. 4 of the Act on Public Health Insurance). Repair or modification of such medical equipment." + }, + { + "memberState": "CZ", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 21 + }, + "situationOn": "2024-07-01+02:00", + "comment": "
Art. 47 of the VAT Act.<\/p>" + }, + { + "memberState": "CZ", + "type": "REDUCED", + "rate": { + "type": "EXEMPTED", + "value": 0 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "4901", + "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + }, + { + "value": "4903 00 00", + "description": "Children's picture, drawing or colouring books" + }, + { + "value": "4904 00 00", + "description": "Music, printed or in manuscript, whether or not bound or illustrated" + }, + { + "value": "4905", + "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed" + }, + { + "value": "4911", + "description": "Other printed matter, including printed pictures and photographs" + }, + { + "value": "8523", + "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + } + ] + }, "cpaCodes": { "code": [ { - "value": "41.00.1", - "description": "Residential buildings" + "value": "77", + "description": "Rental and leasing services" }, { - "value": "41.00.3", - "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + "value": "85", + "description": "Education services" }, { - "value": "43", - "description": "Specialised construction works" + "value": "91", + "description": "Library, archive, museum and other cultural services" } ] }, "category": { - "identifier": "HOUSING_PROVISION", - "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "The construction, renovation, alteration and transfer of residential property provided as a part of a social policy (apartments of up to 120 m2 and family houses of up to 350 m2 of the floor area, other social buildings designed for living)." + "comment": "Supply, including on loan by libraries, of books, picture books, drawing or colouring books, brochures, music and maps, including audio recordings of their content (other than those where advertising exceeds 50% of their content, or those that consist wholly or mainly of video content or audible music)." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "EXEMPTED", + "value": 0 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { @@ -526,6 +572,10 @@ { "value": "50", "description": "Water transport services" + }, + { + "value": "51", + "description": "Air transport services" } ] }, @@ -533,229 +583,179 @@ "identifier": "TRANSPORT_PASSENGERS", "description": "Transport of passengers and their accompanying luggage" }, - "comment": "Mass land and waterway transport services of passengers and their luggage and passenger transport services by ski lifts." - }, - { - "memberState": "CZ", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 12 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "55", - "description": "Accommodation services" - } - }, - "category": { - "identifier": "ACCOMMODATION", - "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" - }, - "comment": "Accommodation services." - }, - { - "memberState": "CZ", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 12 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "56", - "description": "Food and beverage serving services" - } - }, - "category": { - "identifier": "RESTAURANT", - "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" - }, - "comment": "Restaurant and catering services except serving beverages other than drinking water and selected drinks; serving drinking water and selected drinks. \nSelected drinks (non-alcoholic beverage) are milk and liquid milk products, plant-based milk alternatives (CN 2202 99 11 and 2202 99 15), even if they contain added sugar or other sweetening matter, additive or other food, provided they retain the essential character of such beverages." + "comment": "The cross-border transport services of passengers and their luggage." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "59.14", - "description": "Motion picture projection services" - }, - { - "value": "90", - "description": "Creative, arts and entertainment services" - }, - { - "value": "91", - "description": "Library, archive, museum and other cultural services" + "value": "5805 00 00", + "description": "Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up" }, { - "value": "93", - "description": "Sporting services and amusement and recreation services" + "value": "6304", + "description": "Other furnishing articles, excluding those of heading 9404" } ] }, "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + "identifier": "TAPESTRIES", + "description": "Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists…" }, - "comment": "Admission to shows, theatres, circuses, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities, botanical gardens, nature reserves and national parks." + "comment": "Importation of tapestries and wall textiles made by hand from original designs provided by artists, provided that there are not more than eight copies of each" }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "86", - "description": "Human health services" + "value": "9701", + "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" } }, "category": { - "identifier": "MEDICAL_CARE", - "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" + "identifier": "PICTURES", + "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…" }, - "comment": "Medical care, in so far as those transactions are not exempt." + "comment": "Importation of pictures, collages and similar decorative plaques, paintings and drawings." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "87", - "description": "Residential care services" + "value": "9702 00 00", + "description": "Original engravings, prints and lithographs" } }, "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" + "identifier": "IMPRESSIONS", + "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…" }, - "comment": "Social care, in so far as those transactions are not exempt." + "comment": "Importation of original engravings, prints and lithographs." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "88.10", - "description": "Social work services without accommodation for the elderly and disabled" - }, - { - "value": "88.91", - "description": "Child day-care services" - } - ] + "cnCodes": { + "code": { + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" + } }, "category": { - "identifier": "DOMESTIC_CARE", - "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled" + "identifier": "SCULPTURES", + "description": "Original sculptures and statuary, in any material, provided that they are executed entirely by the artists" }, - "comment": "Domestic care of the young, elderly, sick or disabled." + "comment": "Importation of original sculptures and statuary, in any material, provided that they are executed entirely by the artist." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "93.11", - "description": "Sports facility operation services" - }, - { - "value": "93.12", - "description": "Services of sport clubs" - }, - { - "value": "93.13", - "description": "Services of fitness facilities" - }, - { - "value": "93.29.11", - "description": "Recreation parks and beach services" - }, - { - "value": "93.29.19", - "description": "Miscellaneous recreational services n.e.c." - } - ] + "cnCodes": { + "code": { + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" + } }, "category": { - "identifier": "SPORTING_EVENTS", - "description": "Admission to sporting events" + "identifier": "SCULPTURE_CASTS", + "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" }, - "comment": "Admission to sporting events; use of indoor and outdoor sports facilities for sports activities; services related to the operation of recreational parks and beaches; operation of ski slopes." + "comment": "Importation of sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "96.03", - "description": "Funeral and related services" + "value": "9704 00 00", + "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907" } }, "category": { - "identifier": "UNDERTAKERS_SERVICES", - "description": "Supply of services by undertakers and cremation services, and the supply of goods related thereto" + "identifier": "POSTAGE", + "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)" }, - "comment": "Funerals and related services, except for funeral services for animals." + "comment": "Importation of postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current." }, { "memberState": "CZ", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", - "value": 12 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9705 00 00", + "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" + } + }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "ZOOLOGICAL", + "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" }, - "comment": "Selected medical devices and their accessories according to the Regulation of the European Parliament and the Council on medical devices and in vitro diagnostic medical devices and their accessories according to the Regulation of the European Parliament and the Council on in vitro diagnostic medical devices (e.g. they can be classified in table no. 1 of section C of Annex no. 3 or Annex No. 4 of the Act on Public Health Insurance). Repair or modification of such medical equipment." + "comment": "Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest." }, { "memberState": "CZ", - "type": "STANDARD", + "type": "REDUCED", "rate": { - "type": "DEFAULT", - "value": 21 + "type": "NOT_APPLICABLE", + "value": 0 }, "situationOn": "2024-07-01+02:00", - "comment": "
Art. 47 of the VAT Act.<\/p>" + "cpaCodes": { + "code": [ + { + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" + }, + { + "value": "43", + "description": "Specialised construction works" + } + ] + }, + "category": { + "identifier": "PRIVATE_DWELLINGS", + "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied" + }, + "comment": "The renovation and repairing of residential property." } ] } \ No newline at end of file diff --git a/data/DE.json b/data/DE.json index ece819d..df7250f 100644 --- a/data/DE.json +++ b/data/DE.json @@ -353,7 +353,7 @@ "identifier": "FOODSTUFFS", "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." + "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, { "memberState": "DE", @@ -707,7 +707,7 @@ "identifier": "FOODSTUFFS", "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." + "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live animals, meat, milk and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, { "memberState": "DE", @@ -809,6 +809,26 @@ }, "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as live plants, bulbs, roots and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2201 90 00", + "description": "Other" + } + }, + "category": { + "identifier": "SUPPLY_WATER", + "description": "Supply of water" + }, + "comment": "VAT - Import - No reduced rate for bottled water, healing water and steam" + }, { "memberState": "DE", "type": "REDUCED", @@ -849,208 +869,7 @@ "identifier": "LOAN_LIBRARIES", "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "7118", - "description": "Coin" - }, - { - "value": "9705 00 00", - "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" - }, - { - "value": "9706 00 00", - "description": "Antiques of an age exceeding 100 years" - } - ] - }, - "category": { - "identifier": "ZOOLOGICAL", - "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" - }, - "comment": "VAT - Import - " - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "TRANSPORT_PASSENGERS", - "description": "Transport of passengers and their accompanying luggage" - }, - "comment": "Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" - }, - "comment": "Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "WRITERS_SERVICES", - "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" - }, - "comment": "See preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "ACCOMMODATION", - "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" - }, - "comment": "Only for short-term accommodation.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" - }, - "comment": "Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "MEDICAL_CARE", - "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" - }, - "comment": "Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "SUPPLY_GAS", - "description": "Supply of natural gas" - }, - "comment": "Temporary reduction of the VAT rate on supplies of gas through the natural gas network from 19% to 7%. The tax rate reduction shall apply for the period from 2022\/10\/01 to 2024\/03\/31." - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" - }, - "comment": "VAT - Import - Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business." - }, - { - "memberState": "DE", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 19 - }, - "situationOn": "2024-07-01+02:00", - "comment": "VAT - Import - " - }, - { - "memberState": "DE", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 19 - }, - "situationOn": "2024-07-01+02:00" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2201 90 00", - "description": "Other" - } - }, - "category": { - "identifier": "SUPPLY_WATER", - "description": "Supply of water" - }, - "comment": "No reduced rate for bottled water, healing water and steam" - }, - { - "memberState": "DE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 7 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2201 90 00", - "description": "Other" - } - }, - "category": { - "identifier": "SUPPLY_WATER", - "description": "Supply of water" - }, - "comment": "VAT - Import - No reduced rate for bottled water, healing water and steam" + "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, { "memberState": "DE", @@ -1092,7 +911,7 @@ "identifier": "LOAN_LIBRARIES", "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" }, - "comment": "Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." + "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% such as printed books, music, maps and so on (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, { "memberState": "DE", @@ -1174,6 +993,36 @@ }, "comment": "VAT - Import - Annex 2 of the German VAT Act contains a list of goods falling under the reduced rate of 7% e.g. excluding periodicals whose content is harmful to minors or is predominantly devoted to advertising (https:\/\/usth.bundesfinanzministerium.de\/usth\/2019-2020\/A-Umsatzsteuergesetz\/IV-Steuer-und-Vorsteuer\/Paragraf-12\/inhalt.html). For legal certainty please have a look at the German VAT Act." }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "7118", + "description": "Coin" + }, + { + "value": "9705 00 00", + "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" + }, + { + "value": "9706 00 00", + "description": "Antiques of an age exceeding 100 years" + } + ] + }, + "category": { + "identifier": "ZOOLOGICAL", + "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" + }, + "comment": "VAT - Import - " + }, { "memberState": "DE", "type": "REDUCED", @@ -1441,6 +1290,157 @@ "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" }, "comment": "VAT - Import - " + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" + }, + "comment": "Reduced rate on local transport (within a local community or if the transport distance does not exceed 50 km) and rail-bound transport.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + }, + "comment": "Reduced rate only on admissions to theatres, concerts and museums, as well as circus performances, performances as performers and transactions directly linked to the operation of zoological gardens.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "WRITERS_SERVICES", + "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" + }, + "comment": "See preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "ACCOMMODATION", + "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" + }, + "comment": "Only for short-term accommodation.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" + }, + "comment": "Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "MEDICAL_CARE", + "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" + }, + "comment": "Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.\nSee preliminary remarks to “Reduced rates” and the “General comments” field" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "SUPPLY_GAS", + "description": "Supply of natural gas" + }, + "comment": "Temporary reduction of the VAT rate on supplies of gas through the natural gas network from 19% to 7%. The tax rate reduction shall apply for the period from 2022\/10\/01 to 2024\/03\/31." + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" + }, + "comment": "VAT - Import - Reduced rate only applicable to supplies of goods and services of organisations pursuing non-profit making, charitable or ecclesiastical purposes. VAT reduction not applicable to supply of goods or services to be made within the context of a profitable Business." + }, + { + "memberState": "DE", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 19 + }, + "situationOn": "2024-07-01+02:00", + "comment": "VAT - Import - " + }, + { + "memberState": "DE", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 19 + }, + "situationOn": "2024-07-01+02:00" + }, + { + "memberState": "DE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 7 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2201 90 00", + "description": "Other" + } + }, + "category": { + "identifier": "SUPPLY_WATER", + "description": "Supply of water" + }, + "comment": "No reduced rate for bottled water, healing water and steam" } ] } \ No newline at end of file diff --git a/data/DK.json b/data/DK.json index 02bf41d..c7f6207 100644 --- a/data/DK.json +++ b/data/DK.json @@ -8,7 +8,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { @@ -70,7 +70,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { "value": "88.99.1", @@ -90,7 +90,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { @@ -115,7 +115,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { "value": "91", @@ -135,7 +135,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { "value": "93.12.10", @@ -155,7 +155,7 @@ "type": "EXEMPTED", "value": 0 }, - "situationOn": "2024-01-01+01:00", + "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { "value": "96.03.1", @@ -175,7 +175,7 @@ "type": "DEFAULT", "value": 25 }, - "situationOn": "2024-01-01+01:00" + "situationOn": "2024-07-01+02:00" } ] } \ No newline at end of file diff --git a/data/EE.json b/data/EE.json index cf0f7ab..8b9d877 100644 --- a/data/EE.json +++ b/data/EE.json @@ -12,344 +12,20 @@ "cnCodes": { "code": [ { - "value": "3924 10 00", - "description": "Tableware and kitchenware" - }, - { - "value": "3924 90 00", - "description": "Other" - }, - { - "value": "3926 90 97", - "description": "Other" - }, - { - "value": "8210 00 00", - "description": "Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink" - }, - { - "value": "8211 91 00", - "description": "Table knives having fixed blades" - }, - { - "value": "8215 99 10", - "description": "Of stainless steel" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to special equipment for eating and drinking for persons with disabilities: —drinking cups , plastic;3924 10 00 — knives; 8211 91 00 — forks, spoons; 8215 99 10 — cutlery handles of plastics; 3926 90 97 — cutters; 8210 00 00 — holders (including glass holders), of plastics; 3926 90 97 —jar and bottle openers, plate edges, of plastics; 3924 90 00." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3924 90 00", - "description": "Other" - }, - { - "value": "7326 90 98", - "description": "Other" - }, - { - "value": "7616 99 90", - "description": "Other" - }, - { - "value": "8213 00 00", - "description": "Scissors, tailors' shears and similar shears, and blades therefor" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to household appliances: — grabs, of aluminium; 7616 99 90 — buttoners; 7326 90 98 — stocking ais, of plastics; 3924 90 00 — special scissors; 8213 00 00 — pencil-holders, of plastics; 3924 90 00." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" - }, - { - "value": "72", - "description": "CHAPTER 72 - IRON AND STEEL" - }, - { - "value": "8301", - "description": "Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal" - }, - { - "value": "8306 29 00", - "description": "Other" - }, - { - "value": "8428", - "description": "Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)" - }, - { - "value": "8512", - "description": "Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles" - }, - { - "value": "8708", - "description": "Parts and accessories of the motor vehicles of headings 8701 to 8705" - }, - { - "value": "8714", - "description": "Parts and accessories of vehicles of headings 8711 to 8713" - }, - { - "value": "9401 20 00", - "description": "Seats of a kind used for motor vehicles" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This rate applies only to parts and accessories for the adaptation of cars and other motor vehicles for the disabled: engine handling adjustments; adj. for handling the handbrake; adj. for handling the steering mechanism; specially designed car seats and cushions; adaptation for use of secondary functions, including adj. mirrors, central lockings, windscreen wipers, indicators and lights; car lifts for lifting a person into a car; wheelchair lifting equipment and securing devices." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "8423 10 10", - "description": "Household scales" - }, - { - "value": "8423 10 90", - "description": "Other" - }, - { - "value": "9026 10", - "description": "For measuring or checking the flow or level of liquids" - }, - { - "value": "9102", - "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 2): — wristwatches for deaf and blind (tactile, speaking); 9102\n— weight scales with sound output for the blind and visually impaired persons 8423 10 10, 8423 10 90\n— liquid meters with sound output for the blind and visually impaired persons 9026 10" - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "8428 90 90", - "description": "Other" - } - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to lifts for people with disabilities (including bath lifts and swimming pool lifts, vertical and sloping ground lift platforms for wheelchairs, stair lifts)." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "8443 31 00", - "description": "Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network" - }, - { - "value": "8443 32", - "description": "Other, capable of connecting to an automatic data-processing machine or to a network" - }, - { - "value": "8443 32 10", - "description": "Printers" - }, - { - "value": "8471", - "description": "Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included" - }, - { - "value": "8473", - "description": "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472" - }, - { - "value": "8518 21 00", - "description": "Single loudspeakers, mounted in their enclosures" - }, - { - "value": "8518 22 00", - "description": "Multiple loudspeakers, mounted in the same enclosure" - }, - { - "value": "8528", - "description": "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus" - }, - { - "value": "8535", - "description": "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1000 V" - }, - { - "value": "8536", - "description": "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables" - }, - { - "value": "8543", - "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter" - }, - { - "value": "8518 10 00", - "description": "Microphones and stands therefor" - }, - { - "value": "8518 29 00", - "description": "Other" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to computer units, accessories and special equipment for the blind and visually impaired persons: touch screen monitors; keyboards; devices contr. by hand, foot, head; switching devices; special attachments (keyboard frame); voice-contr. computer components; Braille monitor, printer; touch monitor, voice controlled systems, screen reading systems, equipment for the production of Braille and recorded material; hearing aids customised for computer." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "8470", - "description": "Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers" - }, - { - "value": "9017 20 90", - "description": "Mathematical calculating instruments (including slide rules, disc calculators and the like)" - }, - { - "value": "9017 80 10", - "description": "Measuring rods and tapes and divided scales" - }, - { - "value": "9017 80 90", - "description": "Other" - }, - { - "value": "9025 80 20", - "description": "Barometers, not combined with other instruments" - }, - { - "value": "9031", - "description": "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors" - }, - { - "value": "9025 19 00", - "description": "Other" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 3):\n— Measuring instruments with sound output or special marking, including measuring tapes, levels and other such items; 9017 80 10, 9017 80 90, 9031\n—thermometers with sound output ; 9025 19 00 — barometers with sound output; 9025 80 20 — calculators with sound output; 9017 20 90, 8470" - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "8470 10 00", - "description": "Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions" - }, - { - "value": "8471 80 00", - "description": "Other units of automatic data-processing machines" - }, - { - "value": "8543 70 90", - "description": "Other" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to typhlo-technical aids:\n— data casting machines, voice synthesisers; 8471 80 00\n— voice synthesisers, unrecorded; 8543 70 90\n— electronic notebook with voice synthesisers, 8470 10 00" - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "8472 90 90", - "description": "Other" - } + "value": "9003 19 00", + "description": "Of other materials" + }, + { + "value": "9003 90 00", + "description": "Parts" + } + ] }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to typewriters with memory and reproduction device, specially adapted for use by the blind and visually impaired persons, 8472 90 80." + "comment": "This reduced rate applies only to spectacle frames and parts thereof \n− Of base metal or of other materials (excluding of precious metal); 9003 19 00\n— Parts of frames; 9003 90 00" }, { "memberState": "EE", @@ -360,38 +36,16 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": [ - { - "value": "8517", - "description": "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" - }, - { - "value": "8526", - "description": "Radar apparatus, radio navigational aid apparatus and radio remote control apparatus" - }, - { - "value": "8531 10 30", - "description": "Of a kind used for buildings" - }, - { - "value": "8531 10 95", - "description": "Other" - }, - { - "value": "9014 10 00", - "description": "Direction finding compasses" - }, - { - "value": "9014 80 00", - "description": "Other instruments and appliances" - } - ] + "code": { + "value": "9004 10 10", + "description": "With lenses optically worked" + } }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 4): \nnavigation equipment, including compasses and other orienteering aids with sound output; 9014 80 00, 9014 10 00, 8526\n— alarm systems with light or vibration output for the deaf (telephone, baby`s crying, doorbell, smoke alarm and other such); 8517, 8531 10 30, 8531 10 95" + "comment": "This reduced rate applies only to sunglasses with optically treated lenses, and a filter clip-on." }, { "memberState": "EE", @@ -403,15 +57,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "8523", - "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + "value": "9004 90", + "description": "Other" } }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to customised software for people with disabilities: — special software to simplify activities that require fine coordination (replacement of key combinations, macros and others); — special software for visualisation of sounds; — software to enlarge text (Zoom text); — screen reading software ; — special programming software." + "comment": "This reduced rate applies only to spectacles with vision corrective function (excluding spectacles with spectacle frames of precious metal)." }, { "memberState": "EE", @@ -476,16 +130,38 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "8712 00 70", - "description": "Other" - } + "code": [ + { + "value": "8517", + "description": "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" + }, + { + "value": "8526", + "description": "Radar apparatus, radio navigational aid apparatus and radio remote control apparatus" + }, + { + "value": "8531 10 30", + "description": "Of a kind used for buildings" + }, + { + "value": "8531 10 95", + "description": "Other" + }, + { + "value": "9014 10 00", + "description": "Direction finding compasses" + }, + { + "value": "9014 80 00", + "description": "Other instruments and appliances" + } + ] }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to tricycles produced for persons with disabilities, in the form of pedals or hand driven cycles." + "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 4): \nnavigation equipment, including compasses and other orienteering aids with sound output; 9014 80 00, 9014 10 00, 8526\n— alarm systems with light or vibration output for the deaf (telephone, baby`s crying, doorbell, smoke alarm and other such); 8517, 8531 10 30, 8531 10 95" }, { "memberState": "EE", @@ -498,71 +174,40 @@ "cnCodes": { "code": [ { - "value": "7015 10 00", - "description": "Glasses for corrective spectacles" - }, - { - "value": "7308 90 98", - "description": "Other" - }, - { - "value": "8713", - "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled" + "value": "8470", + "description": "Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers" }, { - "value": "8714 20 00", - "description": "Of carriages for disabled persons" + "value": "9017 20 90", + "description": "Mathematical calculating instruments (including slide rules, disc calculators and the like)" }, { - "value": "9001 40 41", - "description": "Single focal" + "value": "9017 80 10", + "description": "Measuring rods and tapes and divided scales" }, { - "value": "9001 40 49", + "value": "9017 80 90", "description": "Other" }, { - "value": "9001 50 41", - "description": "Single focal" - }, - { - "value": "9001 50 49", - "description": "Other" + "value": "9025 80 20", + "description": "Barometers, not combined with other instruments" }, { - "value": "9003 11 00", - "description": "Of plastics" + "value": "9031", + "description": "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors" }, { - "value": "9021", - "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" + "value": "9025 19 00", + "description": "Other" } ] }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - } - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "9001 30 00", - "description": "Contact lenses" - } - }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to contact lenses for the adjustment of vision." + "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 3):\n— Measuring instruments with sound output or special marking, including measuring tapes, levels and other such items; 9017 80 10, 9017 80 90, 9031\n—thermometers with sound output ; 9025 19 00 — barometers with sound output; 9025 80 20 — calculators with sound output; 9017 20 90, 8470" }, { "memberState": "EE", @@ -575,12 +220,16 @@ "cnCodes": { "code": [ { - "value": "9003 19 00", - "description": "Of other materials" + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" }, { - "value": "9003 90 00", - "description": "Parts" + "value": "9027", + "description": "Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes" + }, + { + "value": "9033 00", + "description": "Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90" } ] }, @@ -588,7 +237,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to spectacle frames and parts thereof \n− Of base metal or of other materials (excluding of precious metal); 9003 19 00\n— Parts of frames; 9003 90 00" + "comment": "This reduced rate applies only to glycometer and parts thereof." }, { "memberState": "EE", @@ -599,36 +248,58 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9004 10 10", - "description": "With lenses optically worked" - } + "code": [ + { + "value": "9018 31", + "description": "Syringes, with or without needles" + }, + { + "value": "9018 32", + "description": "Tubular metal needles and needles for sutures" + }, + { + "value": "9018 39 00", + "description": "Other" + }, + { + "value": "9018 90 84", + "description": "Other" + }, + { + "value": "9021 90 90", + "description": "Other" + }, + { + "value": "9033 00", + "description": "Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90" + } + ] }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to sunglasses with optically treated lenses, and a filter clip-on." + "comment": "This reduced rate applies only to insulin pumps, insulin syringes, and accessories thereof." }, { "memberState": "EE", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 9 + "value": 5 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "9004 90", - "description": "Other" + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "NEWSPAPERS", + "description": "Newspapers" }, - "comment": "This reduced rate applies only to spectacles with vision corrective function (excluding spectacles with spectacle frames of precious metal)." + "comment": "Press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content." }, { "memberState": "EE", @@ -641,24 +312,36 @@ "cnCodes": { "code": [ { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + "value": "1901 10 00", + "description": "Preparations suitable for infants or young children, put up for retail sale" }, { - "value": "9027", - "description": "Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes" + "value": "1901 20 00", + "description": "Mixes and doughs for the preparation of bakers' wares of heading 1905" }, { - "value": "9033 00", - "description": "Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90" + "value": "1905 90 30", + "description": "Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat" + }, + { + "value": "2106 10", + "description": "Protein concentrates and textured protein substances" + }, + { + "value": "2106 90 92", + "description": "Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch" + }, + { + "value": "2106 90 98", + "description": "Other" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "This reduced rate applies only to glycometer and parts thereof." + "comment": "This reduced rate applies only to food for special medical purposes within the meaning of the Food Act." }, { "memberState": "EE", @@ -671,36 +354,72 @@ "cnCodes": { "code": [ { - "value": "9018 31", - "description": "Syringes, with or without needles" + "value": "2205 10 10", + "description": "Of an actual alcoholic strength by volume of 18 % vol or less" }, { - "value": "9018 32", - "description": "Tubular metal needles and needles for sutures" + "value": "2208 90 69", + "description": "Other spirituous beverages" }, { - "value": "9018 39 00", - "description": "Other" + "value": "3003", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" }, { - "value": "9018 90 84", + "value": "3004", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + }, + { + "value": "3006 10 90", "description": "Other" }, { - "value": "9021 90 90", + "value": "3006 30 00", + "description": "Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient" + }, + { + "value": "3304 30 00", + "description": "Manicure or pedicure preparations" + }, + { + "value": "3305 10 00", + "description": "Shampoos" + }, + { + "value": "3305 90 00", "description": "Other" }, { - "value": "9033 00", - "description": "Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90" + "value": "3306 90 00", + "description": "Other" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "This reduced rate applies only to insulin pumps, insulin syringes, and accessories thereof." + "comment": "This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2804 40 00", + "description": "Oxygen" + } + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "This reduced rate applies only to oxygen for medical inhalation." }, { "memberState": "EE", @@ -985,20 +704,20 @@ "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 5 + "value": 9 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "2844", + "description": "Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products" } }, "category": { - "identifier": "NEWSPAPERS", - "description": "Newspapers" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "Press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content." + "comment": "This reduced rate applies only to radioactive chemical elements and isotopes and their compounds used for the treatment and diagnosis of diseases on importation by a person authorised to provide health care or on sale to that person." }, { "memberState": "EE", @@ -1011,36 +730,35 @@ "cnCodes": { "code": [ { - "value": "1901 10 00", - "description": "Preparations suitable for infants or young children, put up for retail sale" + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" }, { - "value": "1901 20 00", - "description": "Mixes and doughs for the preparation of bakers' wares of heading 1905" + "value": "3002 90 30", + "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses" }, { - "value": "1905 90 30", - "description": "Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat" + "value": "3006 60 00", + "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" }, { - "value": "2106 10", - "description": "Protein concentrates and textured protein substances" + "value": "4014 10 00", + "description": "Sheath contraceptives" }, { - "value": "2106 90 92", - "description": "Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch" + "value": "3002 41", + "description": "Vaccines for human medicine" }, { - "value": "2106 90 98", - "description": "Other" + "value": "3002 42 00", + "description": "Vaccines for veterinary medicine" } ] }, "category": { "identifier": "PHARMACEUTICAL_PRODUCTS", "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "This reduced rate applies only to food for special medical purposes within the meaning of the Food Act." + } }, { "memberState": "EE", @@ -1053,43 +771,19 @@ "cnCodes": { "code": [ { - "value": "2205 10 10", - "description": "Of an actual alcoholic strength by volume of 18 % vol or less" - }, - { - "value": "2208 90 69", - "description": "Other spirituous beverages" - }, - { - "value": "3003", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" - }, - { - "value": "3004", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" }, { - "value": "3006 10 90", + "value": "3002 90", "description": "Other" }, { - "value": "3006 30 00", - "description": "Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient" - }, - { - "value": "3304 30 00", - "description": "Manicure or pedicure preparations" - }, - { - "value": "3305 10 00", - "description": "Shampoos" - }, - { - "value": "3305 90 00", - "description": "Other" + "value": "3002 51 00", + "description": "Cell therapy products" }, { - "value": "3306 90 00", + "value": "3002 59 00", "description": "Other" } ] @@ -1098,7 +792,7 @@ "identifier": "PHARMACEUTICAL_PRODUCTS", "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act." + "comment": "This reduced rate applies only to toxins and other vaccines, toxins, and products similar to those in the presence of microorganisms (humans, animals and plant viruses and antiviruses, bacteriophages)." }, { "memberState": "EE", @@ -1110,35 +804,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "2804 40 00", - "description": "Oxygen" + "value": "3002 12 00", + "description": "Antisera and other blood fractions" } }, "category": { "identifier": "PHARMACEUTICAL_PRODUCTS", "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "This reduced rate applies only to oxygen for medical inhalation." - }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "9019 20 00", - "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" - } - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to devices for ozone therapy, oxygen therapy, aerosol therapy and treatment of apnoea." + "comment": "This reduced rate applies only to antisera prepared from animal blood." }, { "memberState": "EE", @@ -1149,16 +823,26 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "2844", - "description": "Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products" - } + "code": [ + { + "value": "3002 13 00", + "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale" + }, + { + "value": "3002 14 00", + "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale" + }, + { + "value": "3002 15 00", + "description": "Immunological products, put up in measured doses or in forms or packings for retail sale" + } + ] }, "category": { "identifier": "PHARMACEUTICAL_PRODUCTS", "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" }, - "comment": "This reduced rate applies only to radioactive chemical elements and isotopes and their compounds used for the treatment and diagnosis of diseases on importation by a person authorised to provide health care or on sale to that person." + "comment": "This reduced rate applies only to modified immunological products, including those obtained by means of biotechnological processes." }, { "memberState": "EE", @@ -1171,35 +855,56 @@ "cnCodes": { "code": [ { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + "value": "3003 90 00", + "description": "Other" }, { - "value": "3002 90 30", - "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses" + "value": "3004 90 00", + "description": "Other" }, { - "value": "3006 60 00", - "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" + "value": "3005 90 50", + "description": "Other" }, { - "value": "4014 10 00", - "description": "Sheath contraceptives" + "value": "3005 90 99", + "description": "Other" }, { - "value": "3002 41", - "description": "Vaccines for human medicine" + "value": "3401 30 00", + "description": "Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap" }, { - "value": "3002 42 00", - "description": "Vaccines for veterinary medicine" + "value": "3808 94 90", + "description": "Other" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - } + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to chronic ulcers and pressure sores (part 1):\n— gels, hydrocolloidal gels, hydrocolloidal pastes, rinsing solutions for chronic ulcers containing undecylenamidepropylbetanine; 3003 90 00, 3004 90 00, 3005 90 99, 3401 30 00, 3808 94 90\n— Hydrogel wound pads; 3005 90 99\n— wound poultices, with salt crystals; 3005 90 50\n— alginate dressings, calcium alginate dressings; 3005 90 50, 3005 90 99 \n— Hydrofibre wound dressings; 3005 90 50" + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9019 20 00", + "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to devices for ozone therapy, oxygen therapy, aerosol therapy and treatment of apnoea." }, { "memberState": "EE", @@ -1212,28 +917,51 @@ "cnCodes": { "code": [ { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + "value": "7015 10 00", + "description": "Glasses for corrective spectacles" }, { - "value": "3002 90", + "value": "7308 90 98", "description": "Other" }, { - "value": "3002 51 00", - "description": "Cell therapy products" + "value": "8713", + "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled" }, { - "value": "3002 59 00", + "value": "8714 20 00", + "description": "Of carriages for disabled persons" + }, + { + "value": "9001 40 41", + "description": "Single focal" + }, + { + "value": "9001 40 49", + "description": "Other" + }, + { + "value": "9001 50 41", + "description": "Single focal" + }, + { + "value": "9001 50 49", "description": "Other" + }, + { + "value": "9003 11 00", + "description": "Of plastics" + }, + { + "value": "9021", + "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "This reduced rate applies only to toxins and other vaccines, toxins, and products similar to those in the presence of microorganisms (humans, animals and plant viruses and antiviruses, bacteriophages)." + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + } }, { "memberState": "EE", @@ -1244,16 +972,30 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "3002 12 00", - "description": "Antisera and other blood fractions" - } + "code": [ + { + "value": "8423 10 10", + "description": "Household scales" + }, + { + "value": "8423 10 90", + "description": "Other" + }, + { + "value": "9026 10", + "description": "For measuring or checking the flow or level of liquids" + }, + { + "value": "9102", + "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" + } + ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to antisera prepared from animal blood." + "comment": "This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 2): — wristwatches for deaf and blind (tactile, speaking); 9102\n— weight scales with sound output for the blind and visually impaired persons 8423 10 10, 8423 10 90\n— liquid meters with sound output for the blind and visually impaired persons 9026 10" }, { "memberState": "EE", @@ -1266,24 +1008,28 @@ "cnCodes": { "code": [ { - "value": "3002 13 00", - "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale" + "value": "3005 10 00", + "description": "Adhesive dressings and other articles having an adhesive layer" }, { - "value": "3002 14 00", - "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale" + "value": "3005 90 31", + "description": "Gauze and articles of gauze" }, { - "value": "3002 15 00", - "description": "Immunological products, put up in measured doses or in forms or packings for retail sale" + "value": "3005 90 50", + "description": "Other" + }, + { + "value": "3005 90 99", + "description": "Other" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to modified immunological products, including those obtained by means of biotechnological processes." + "comment": "This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99\n— wound dressings with collagen; 3005 90 99\n— Soft silicone wound dressings; 3005 10 00\n— bioactive wound dressings; 3005 90 50\n— foam wound pads; 3005 90 99\n— wound dressings with silver (incl hydrofiber); 3005 90 50, 3005 90 99 — hydrocolloid wound pads and wound plasters; 3005 90 99, 3005 10 00\n— wound dressings activated with a Ringer’s solution; 3005 90 50" }, { "memberState": "EE", @@ -1296,28 +1042,40 @@ "cnCodes": { "code": [ { - "value": "3003 90 00", - "description": "Other" + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" }, { - "value": "3004 90 00", - "description": "Other" + "value": "72", + "description": "CHAPTER 72 - IRON AND STEEL" }, { - "value": "3005 90 50", - "description": "Other" + "value": "8301", + "description": "Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal" }, { - "value": "3005 90 99", + "value": "8306 29 00", "description": "Other" }, { - "value": "3401 30 00", - "description": "Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap" + "value": "8428", + "description": "Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)" }, { - "value": "3808 94 90", - "description": "Other" + "value": "8512", + "description": "Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles" + }, + { + "value": "8708", + "description": "Parts and accessories of the motor vehicles of headings 8701 to 8705" + }, + { + "value": "8714", + "description": "Parts and accessories of vehicles of headings 8711 to 8713" + }, + { + "value": "9401 20 00", + "description": "Seats of a kind used for motor vehicles" } ] }, @@ -1325,7 +1083,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to chronic ulcers and pressure sores (part 1):\n— gels, hydrocolloidal gels, hydrocolloidal pastes, rinsing solutions for chronic ulcers containing undecylenamidepropylbetanine; 3003 90 00, 3004 90 00, 3005 90 99, 3401 30 00, 3808 94 90\n— Hydrogel wound pads; 3005 90 99\n— wound poultices, with salt crystals; 3005 90 50\n— alginate dressings, calcium alginate dressings; 3005 90 50, 3005 90 99 \n— Hydrofibre wound dressings; 3005 90 50" + "comment": "This rate applies only to parts and accessories for the adaptation of cars and other motor vehicles for the disabled: engine handling adjustments; adj. for handling the handbrake; adj. for handling the steering mechanism; specially designed car seats and cushions; adaptation for use of secondary functions, including adj. mirrors, central lockings, windscreen wipers, indicators and lights; car lifts for lifting a person into a car; wheelchair lifting equipment and securing devices." }, { "memberState": "EE", @@ -1389,40 +1147,6 @@ }, "comment": "This reduced rate applies only to aids for washing, bathing and showering: — bath seats: − Of metal; 7326 90 98 — of plastics; 3924 90 00 — shower chairs: − Of metal; 9401 71 00 — of plastics; 9401 80 00 — folding shower chairs; 9401 79 00, 9401 80 00 —bath steps of a plastic material; 3924 90 00 — ring brushes; 9603 29 80 —baths for head washing for a person lying down, plastic; 3924 90 00." }, - { - "memberState": "EE", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 9 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3005 10 00", - "description": "Adhesive dressings and other articles having an adhesive layer" - }, - { - "value": "3005 90 31", - "description": "Gauze and articles of gauze" - }, - { - "value": "3005 90 50", - "description": "Other" - }, - { - "value": "3005 90 99", - "description": "Other" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99\n— wound dressings with collagen; 3005 90 99\n— Soft silicone wound dressings; 3005 10 00\n— bioactive wound dressings; 3005 90 50\n— foam wound pads; 3005 90 99\n— wound dressings with silver (incl hydrofiber); 3005 90 50, 3005 90 99 — hydrocolloid wound pads and wound plasters; 3005 90 99, 3005 10 00\n— wound dressings activated with a Ringer’s solution; 3005 90 50" - }, { "memberState": "EE", "type": "REDUCED", @@ -1576,16 +1300,30 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9615", - "description": "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof" - } + "code": [ + { + "value": "39", + "description": "CHAPTER 39 - PLASTICS AND ARTICLES THEREOF" + }, + { + "value": "3924 90 00", + "description": "Other" + }, + { + "value": "7017 90 00", + "description": "Other" + }, + { + "value": "7324 90 00", + "description": "Other, including parts" + } + ] }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to combs adapted to persons with reduced mobility." + "comment": "This reduced rate applies only to eye baths, enema jugs and –nozzles, fecal -, secretion – and urine collection containers." }, { "memberState": "EE", @@ -1596,16 +1334,38 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "8472 90 80", - "description": "Other" - } + "code": [ + { + "value": "3924 10 00", + "description": "Tableware and kitchenware" + }, + { + "value": "3924 90 00", + "description": "Other" + }, + { + "value": "3926 90 97", + "description": "Other" + }, + { + "value": "8210 00 00", + "description": "Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink" + }, + { + "value": "8211 91 00", + "description": "Table knives having fixed blades" + }, + { + "value": "8215 99 10", + "description": "Of stainless steel" + } + ] }, "category": { "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to a dot machine adapted for the blind and visually impaired persons (a typing machine for printing letters on a special paper) 8472 90 80." + "comment": "This reduced rate applies only to special equipment for eating and drinking for persons with disabilities: —drinking cups , plastic;3924 10 00 — knives; 8211 91 00 — forks, spoons; 8215 99 10 — cutlery handles of plastics; 3926 90 97 — cutters; 8210 00 00 — holders (including glass holders), of plastics; 3926 90 97 —jar and bottle openers, plate edges, of plastics; 3924 90 00." }, { "memberState": "EE", @@ -1618,16 +1378,20 @@ "cnCodes": { "code": [ { - "value": "3822", - "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials" + "value": "3924 90 00", + "description": "Other" }, { - "value": "3822 19 00", + "value": "7326 90 98", "description": "Other" }, { - "value": "3822 90 00", + "value": "7616 99 90", "description": "Other" + }, + { + "value": "8213 00 00", + "description": "Scissors, tailors' shears and similar shears, and blades therefor" } ] }, @@ -1635,7 +1399,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to test strips for glycometer." + "comment": "This reduced rate applies only to household appliances: — grabs, of aluminium; 7616 99 90 — buttoners; 7326 90 98 — stocking ais, of plastics; 3924 90 00 — special scissors; 8213 00 00 — pencil-holders, of plastics; 3924 90 00." }, { "memberState": "EE", @@ -1645,26 +1409,27 @@ "value": 9 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "55", - "description": "Accommodation services" - } + "cnCodes": { + "code": [ + { + "value": "3924 90 00", + "description": "Other" + }, + { + "value": "4421 99 99", + "description": "Other" + }, + { + "value": "6307 90 98", + "description": "Other" + } + ] }, "category": { - "identifier": "ACCOMMODATION", - "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" - }, - "comment": "Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services." - }, - { - "memberState": "EE", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 22 + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "situationOn": "2024-07-01+02:00" + "comment": "This reduced rate applies only to equipment for removal and positioning: — rotating plates, of plastics; 3924 90 00 — sliding tables, of wood; 4421 99 99 — straps; 6307 90 98 — positioning pillows, plastics; 3924 90 00 — lifting straps; 6307 90 98." }, { "memberState": "EE", @@ -1677,20 +1442,12 @@ "cnCodes": { "code": [ { - "value": "39", - "description": "CHAPTER 39 - PLASTICS AND ARTICLES THEREOF" - }, - { - "value": "3924 90 00", + "value": "3925 90 80", "description": "Other" }, { - "value": "7017 90 00", + "value": "4421 99 99", "description": "Other" - }, - { - "value": "7324 90 00", - "description": "Other, including parts" } ] }, @@ -1698,7 +1455,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to eye baths, enema jugs and –nozzles, fecal -, secretion – and urine collection containers." + "comment": "This reduced rate applies only to support aids: — armrests, support handles and handrails for toilet facilities; — of plastics; 3925 90 80 — of wood; 4421 99 99." }, { "memberState": "EE", @@ -1711,15 +1468,15 @@ "cnCodes": { "code": [ { - "value": "3924 90 00", - "description": "Other" + "value": "3822", + "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials" }, { - "value": "4421 99 99", + "value": "3822 19 00", "description": "Other" }, { - "value": "6307 90 98", + "value": "3822 90 00", "description": "Other" } ] @@ -1728,7 +1485,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "This reduced rate applies only to equipment for removal and positioning: — rotating plates, of plastics; 3924 90 00 — sliding tables, of wood; 4421 99 99 — straps; 6307 90 98 — positioning pillows, plastics; 3924 90 00 — lifting straps; 6307 90 98." + "comment": "This reduced rate applies only to test strips for glycometer." }, { "memberState": "EE", @@ -1738,23 +1495,26 @@ "value": 9 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3925 90 80", - "description": "Other" - }, - { - "value": "4421 99 99", - "description": "Other" - } - ] + "cpaCodes": { + "code": { + "value": "55", + "description": "Accommodation services" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "ACCOMMODATION", + "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" }, - "comment": "This reduced rate applies only to support aids: — armrests, support handles and handrails for toilet facilities; — of plastics; 3925 90 80 — of wood; 4421 99 99." + "comment": "Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services." + }, + { + "memberState": "EE", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 22 + }, + "situationOn": "2024-07-01+02:00" }, { "memberState": "EE", @@ -2014,6 +1774,116 @@ }, "comment": "This reduced rate applies only to radiculitis belts, support bandages, suspensoriums, joint and muscle support bandages." }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9615", + "description": "Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to combs adapted to persons with reduced mobility." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "8472 90 80", + "description": "Other" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to a dot machine adapted for the blind and visually impaired persons (a typing machine for printing letters on a special paper) 8472 90 80." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "8443 31 00", + "description": "Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network" + }, + { + "value": "8443 32", + "description": "Other, capable of connecting to an automatic data-processing machine or to a network" + }, + { + "value": "8443 32 10", + "description": "Printers" + }, + { + "value": "8471", + "description": "Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included" + }, + { + "value": "8473", + "description": "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8470 to 8472" + }, + { + "value": "8518 21 00", + "description": "Single loudspeakers, mounted in their enclosures" + }, + { + "value": "8518 22 00", + "description": "Multiple loudspeakers, mounted in the same enclosure" + }, + { + "value": "8528", + "description": "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus" + }, + { + "value": "8535", + "description": "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1000 V" + }, + { + "value": "8536", + "description": "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables" + }, + { + "value": "8543", + "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter" + }, + { + "value": "8518 10 00", + "description": "Microphones and stands therefor" + }, + { + "value": "8518 29 00", + "description": "Other" + } + ] + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to computer units, accessories and special equipment for the blind and visually impaired persons: touch screen monitors; keyboards; devices contr. by hand, foot, head; switching devices; special attachments (keyboard frame); voice-contr. computer components; Braille monitor, printer; touch monitor, voice controlled systems, screen reading systems, equipment for the production of Braille and recorded material; hearing aids customised for computer." + }, { "memberState": "EE", "type": "REDUCED", @@ -2065,6 +1935,136 @@ "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, "comment": "This reduced rate applies only to ramps for mobility equipment for people with disabilities: — of steel; 7308 90 98 — of aluminium; 7610 90 90." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "8428 90 90", + "description": "Other" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to lifts for people with disabilities (including bath lifts and swimming pool lifts, vertical and sloping ground lift platforms for wheelchairs, stair lifts)." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "8470 10 00", + "description": "Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions" + }, + { + "value": "8471 80 00", + "description": "Other units of automatic data-processing machines" + }, + { + "value": "8543 70 90", + "description": "Other" + } + ] + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to typhlo-technical aids:\n— data casting machines, voice synthesisers; 8471 80 00\n— voice synthesisers, unrecorded; 8543 70 90\n— electronic notebook with voice synthesisers, 8470 10 00" + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "8472 90 90", + "description": "Other" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to typewriters with memory and reproduction device, specially adapted for use by the blind and visually impaired persons, 8472 90 80." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "8523", + "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to customised software for people with disabilities: — special software to simplify activities that require fine coordination (replacement of key combinations, macros and others); — special software for visualisation of sounds; — software to enlarge text (Zoom text); — screen reading software ; — special programming software." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "8712 00 70", + "description": "Other" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to tricycles produced for persons with disabilities, in the form of pedals or hand driven cycles." + }, + { + "memberState": "EE", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 9 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9001 30 00", + "description": "Contact lenses" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "This reduced rate applies only to contact lenses for the adjustment of vision." } ] } \ No newline at end of file diff --git a/data/EL.json b/data/EL.json index 286bf98..6c95a1f 100644 --- a/data/EL.json +++ b/data/EL.json @@ -5,1394 +5,1464 @@ "memberState": "EL", "type": "REDUCED", "rate": { - "type": "REDUCED_RATE", + "type": "EXEMPTED", + "value": 0 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + } + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "Zero rate is applied only on vaccines for the prevention and diagnosis of Covid-19 disease for tariff heading 3002" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "PARKING_RATE", "value": 13 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "0101", - "description": "Live horses, asses, mules and hinnies" + "value": "3925", + "description": "Builders' ware of plastics, not elsewhere specified or included" }, { - "value": "0102", - "description": "Live bovine animals" + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" }, { - "value": "0103", - "description": "Live swine" + "value": "6810", + "description": "Articles of cement, of concrete or of artificial stone, whether or not reinforced" }, { - "value": "0104", - "description": "Live sheep and goats" + "value": "6811", + "description": "Articles of asbestos-cement, of cellulose fibre-cement or the like" }, { - "value": "0105", - "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls" + "value": "7309 00", + "description": "Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" }, { - "value": "0106", - "description": "Other live animals" + "value": "7310", + "description": "Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" }, { - "value": "0201", - "description": "Meat of bovine animals, fresh or chilled" + "value": "7611 00 00", + "description": "Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" }, { - "value": "0202", - "description": "Meat of bovine animals, frozen" - }, + "value": "7612", + "description": "Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" + } + ] + }, + "category": { + "identifier": "AGRICULTURAL_EQUIPMENT", + "description": "Certain agricultural tools and equipment" + }, + "comment": "Reduced rate applies only on water storage tanks that can be used to store water for irrigation or drainage or fire fighting or fish farming of tariff headings 3925, 3926, 6810, 6811, 7309, 7310, 7611, 7612" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "PARKING_RATE", + "value": 13 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0203", - "description": "Meat of swine, fresh, chilled or frozen" + "value": "7020 00", + "description": "Other articles of glass" }, { - "value": "0204", - "description": "Meat of sheep or goats, fresh, chilled or frozen" + "value": "8413", + "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators" }, { - "value": "0205 00", - "description": "Meat of horses, asses, mules or hinnies, fresh, chilled or frozen" + "value": "8414", + "description": "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters" }, { - "value": "0206", - "description": "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen" + "value": "8479", + "description": "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter" }, { - "value": "0207", - "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen" + "value": "8716", + "description": "Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof" }, { - "value": "0208", - "description": "Other meat and edible meat offal, fresh, chilled or frozen" + "value": "8907", + "description": "Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)" }, { - "value": "0209", - "description": "Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked" - }, + "value": "9406", + "description": "Prefabricated buildings" + } + ] + }, + "category": { + "identifier": "AGRICULTURAL_EQUIPMENT", + "description": "Certain agricultural tools and equipment" + }, + "comment": "Reduced rate applies only on pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, fish tanks made of glass, accumulator shells, floating fish farming structures of tariff headings 8413, 8414, 8716, 9406, 7020, 8479, 8907 which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "PARKING_RATE", + "value": 13 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0210", - "description": "Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal" + "value": "8201", + "description": "Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry" }, { - "value": "0301", - "description": "Live fish" + "value": "8413", + "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators" }, { - "value": "0302", - "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304" + "value": "8419", + "description": "Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric" }, { - "value": "0303", - "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304" + "value": "8424", + "description": "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines" }, { - "value": "0304", - "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen" + "value": "8432", + "description": "Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers" }, { - "value": "0305", - "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process" + "value": "8433", + "description": "Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437" }, { - "value": "0306", - "description": "Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine" + "value": "8434", + "description": "Milking machines and dairy machinery" }, { - "value": "0307", - "description": "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process" + "value": "8435", + "description": "Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages" }, { - "value": "0308", - "description": "Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process" + "value": "8436", + "description": "Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders" }, { - "value": "0401", - "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter" + "value": "8437", + "description": "Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery" }, { - "value": "0402", - "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter" - }, + "value": "8701", + "description": "Tractors (other than tractors of heading 8709)" + } + ] + }, + "category": { + "identifier": "AGRICULTURAL_EQUIPMENT", + "description": "Certain agricultural tools and equipment" + }, + "comment": "Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201, 8413, 8419, 8424, 8432, 8433, 8434, 8435, 8436, 8437, which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0403", - "description": "Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa" + "value": "1005", + "description": "Maize (corn)" }, { - "value": "0404", - "description": "Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included" + "value": "1103", + "description": "Cereal groats, meal and pellets" }, { - "value": "0405", - "description": "Butter and other fats and oils derived from milk; dairy spreads" + "value": "1104", + "description": "Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground" }, { - "value": "0406", - "description": "Cheese and curd" + "value": "1213 00 00", + "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets" }, { - "value": "0407", - "description": "Birds' eggs, in shell, fresh, preserved or cooked" + "value": "1214", + "description": "Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets" + } + ] + }, + "category": { + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + }, + "comment": "For tariff headings 1213, 1214 and 1005, 1103, 1104 reduced rate applies only straw and husks of raw cereals, whether or not chopped, ground, pressed or pelleted, Sweden turnips (turnips), fodder beet, fodder roots, fodder (FOIN, LUZERNE), clovers, fodder cabbage, fodder for lupine, vetch and similar livestock products, whether or not agglomerated in the form of pellets and Corn" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2207", + "description": "Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength" + } + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "For tariff heading 2207 reduced rate applies only on denatured ethyl alcohol which is intended as a raw material for the production of antiseptics and pure ethyl alcohol, non-denatured, of agricultural origin, 95% alcoholic strength, available bottled at retail" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "2301", + "description": "Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves" }, { - "value": "0408", - "description": "Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter" + "value": "2302", + "description": "Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants" }, { - "value": "0409 00 00", - "description": "Natural honey" + "value": "2303", + "description": "Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets" }, { - "value": "0410 00 00", - "description": "Edible products of animal origin, not elsewhere specified or included" - }, - { - "value": "0504 00 00", - "description": "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked" - }, - { - "value": "0601", - "description": "Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212" - }, - { - "value": "0602", - "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn" - }, - { - "value": "0701", - "description": "Potatoes, fresh or chilled" - }, - { - "value": "0702 00 00", - "description": "Tomatoes, fresh or chilled" - }, - { - "value": "0703", - "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled" - }, - { - "value": "0704", - "description": "Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled" - }, - { - "value": "0705", - "description": "Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled" - }, - { - "value": "0706", - "description": "Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled" - }, - { - "value": "0707 00", - "description": "Cucumbers and gherkins, fresh or chilled" - }, - { - "value": "0708", - "description": "Leguminous vegetables, shelled or unshelled, fresh or chilled" - }, - { - "value": "0709", - "description": "Other vegetables, fresh or chilled" - }, - { - "value": "0710", - "description": "Vegetables (uncooked or cooked by steaming or boiling in water), frozen" - }, - { - "value": "0711", - "description": "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption" - }, - { - "value": "0712", - "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared" - }, - { - "value": "0713", - "description": "Dried leguminous vegetables, shelled, whether or not skinned or split" - }, - { - "value": "0714", - "description": "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith" - }, - { - "value": "0801", - "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled" + "value": "2304 00 00", + "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil" }, { - "value": "0802", - "description": "Other nuts, fresh or dried, whether or not shelled or peeled" + "value": "2305 00 00", + "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil" }, { - "value": "0803", - "description": "Bananas, including plantains, fresh or dried" + "value": "2306", + "description": "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305" }, { - "value": "0804", - "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried" + "value": "2307 00", + "description": "Wine lees; argol" }, { - "value": "0805", - "description": "Citrus fruit, fresh or dried" - }, + "value": "2308 00", + "description": "Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included" + } + ] + }, + "category": { + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + }, + "comment": "For tariff headings 2301, 2302, 2303, 2304, 2305, 2306, 2307, 2308 reduced rate applies only on residues and wastes of industrial foodstuffs" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0806", - "description": "Grapes, fresh or dried" + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" }, { - "value": "0807", - "description": "Melons (including watermelons) and papaws (papayas), fresh" + "value": "6602 00 00", + "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" }, { - "value": "0808", - "description": "Apples, pears and quinces, fresh" + "value": "7326", + "description": "Other articles of iron or steel" }, { - "value": "0809", - "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh" + "value": "8443", + "description": "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" }, { - "value": "0810", - "description": "Other fruit, fresh" + "value": "8472", + "description": "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines)" }, { - "value": "0811", - "description": "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter" - }, + "value": "8523", + "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + } + ] + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "For tariff headings of goods intended to service people with vision disabilities the reduced rate applies only on white sticks (6602) Braille typewriters (8472), on computer programs (jaws, supernova, hall, loudspeaker, fine reader, cellphone programs in Greek and foreign version-mobile speak, speaking phone) (8523), on Braille printers (8443) writing frames for people with reduced abilities vision (Braille) (3926)" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0812", - "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption" + "value": "6602 00 00", + "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" }, { - "value": "0813", - "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter" + "value": "8471", + "description": "Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included" }, { - "value": "0814 00 00", - "description": "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions" + "value": "8472 90 90", + "description": "Other" }, { - "value": "0901", - "description": "Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion" + "value": "8519", + "description": "Sound recording or sound reproducing apparatus" }, { - "value": "0902", - "description": "Tea, whether or not flavoured" + "value": "8528", + "description": "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus" }, { - "value": "0903 00 00", - "description": "Maté" + "value": "9017", + "description": "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter" }, { - "value": "0904", - "description": "Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta" - }, + "value": "9102", + "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" + } + ] + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "For tariff headings of goods intended for the service of persons with vision disabilities , the reduced rate applies only on wristwatches (Braille) (9102), on writing boards (Braille), measures (Braille) (9017), electronic sticks (6602), 4 track cassette tapes (Braille) (8519), Braille display (8528), scanner (8471), Braille note taker (8472)" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0905", - "description": "Vanilla" + "value": "3822 00 00", + "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials" }, { - "value": "0906", - "description": "Cinnamon and cinnamon-tree flowers" + "value": "8517", + "description": "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" }, { - "value": "0907", - "description": "Cloves (whole fruit, cloves and stems)" - }, + "value": "8531", + "description": "Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530" + } + ] + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on sugar measuring tapes (3822),luminous system alarm (8531), light signal receiver (8517)" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "0908", - "description": "Nutmeg, mace and cardamoms" + "value": "4901", + "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" }, { - "value": "0909", - "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries" + "value": "4903 00 00", + "description": "Children's picture, drawing or colouring books" }, { - "value": "0910", - "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices" + "value": "4904 00 00", + "description": "Music, printed or in manuscript, whether or not bound or illustrated" }, { - "value": "1001", - "description": "Wheat and meslin" + "value": "8519", + "description": "Sound recording or sound reproducing apparatus" }, { - "value": "1002", - "description": "Rye" + "value": "8523", + "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" }, { - "value": "1003", - "description": "Barley" + "value": "8543", + "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter" + } + ] + }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + }, + "comment": "Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519. Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904." + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2309", + "description": "Preparations of a kind used in animal feeding" + } + }, + "category": { + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + }, + "comment": "For tariff heading 2309 reduced rate applies only on foods prepared for animals, excluding food for dogs or cats" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2711", + "description": "Petroleum gases and other gaseous hydrocarbons" + } + }, + "category": { + "identifier": "SUPPLY_GAS", + "description": "Supply of natural gas" + }, + "comment": "Reduced rate applies only on supply of natural gas of tariff heading 2711" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2716 00 00", + "description": "Electrical energy" + } + }, + "category": { + "identifier": "SUPPLY_ELECTRICITY", + "description": "Supply of electricity" + } + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "2828", + "description": "Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites" + }, + { + "value": "3307", + "description": "Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties" + }, + { + "value": "3401", + "description": "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent" + }, + { + "value": "3401 20", + "description": "Soap in other forms" + }, + { + "value": "3402", + "description": "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401" + }, + { + "value": "3402 20", + "description": "Preparations put up for retail sale" + }, + { + "value": "3808", + "description": "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)" + }, + { + "value": "3824", + "description": "Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included" + } + ] + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "•For tariff headings 3401,3402 reduced rate applies only on soap and other preparations for personal hygiene\n•For tariff headings 3307,3401,2828,3402,3808,3824 reduced rate applies only on antiseptic solutions, antiseptic wipes and other antiseptic preparations" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "2844", + "description": "Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products" + }, + { + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + }, + { + "value": "3006", + "description": "Pharmaceutical goods specified in note 4 to this chapter" + }, + { + "value": "3822 00 00", + "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials" + }, + { + "value": "3824", + "description": "Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included" + } + ] + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "For tariff headings 2844, 3006, 3002, 3822 and 3824 reduced rate applies only on radioactive, shadow and other preparations or reagents for human medicine (for diagnostic or therapeutic purposes). After the cease of EU Directive 2020\/2020 on 31\/12\/2022, the diagnostic rapid and PCR tests are also included in tariff heading 3822 ." + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + }, + { + "value": "3003", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" + }, + { + "value": "3004", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + } + ] + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" + }, + { + "value": "4015", + "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber" + }, + { + "value": "4818", + "description": "Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres" + }, + { + "value": "6307", + "description": "Other made-up articles, including dress patterns" + } + ] + }, + "category": { + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + }, + "comment": "For tariff headings 3926, 4015, 4818, 6307, reduced rate applies only on protective masks and gloves for medicine (for protection against viruses and prevention of disease transmission for hospital and private use)" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "Reduced rate applies only on dialysis filters, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018 and lines dialysis, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018." + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + } + }, + "category": { + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + }, + "comment": "For tariff heading 9018, reduced rate applies only on defibrillators" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": { + "value": "58.11.3", + "description": "On-line books" + } + }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + }, + "comment": "On line publications of audiovisual books" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": { + "value": "59.14", + "description": "Motion picture projection services" + } + }, + "category": { + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + }, + "comment": "The reduced rate applies on admission to cinemas" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": { + "value": "86.22.19", + "description": "Other specialist medical practice services" + } + }, + "category": { + "identifier": "MEDICAL_CARE", + "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" + }, + "comment": "The performance of radiotherapy operations - defined in a specific Ministerial Decision - in so far as they are not exempt pursuant to Article 22 of the Greek VAT Code" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "3101 00 00", + "description": "Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products" }, { - "value": "1004", - "description": "Oats" + "value": "3102", + "description": "Mineral or chemical fertilisers, nitrogenous" }, { - "value": "1005", - "description": "Maize (corn)" + "value": "3103", + "description": "Mineral or chemical fertilisers, phosphatic" }, { - "value": "1006", - "description": "Rice" + "value": "3104", + "description": "Mineral or chemical fertilisers, potassic" }, { - "value": "1007", - "description": "Grain sorghum" + "value": "3104 20", + "description": "Potassium chloride" }, { - "value": "1008", - "description": "Buckwheat, millet and canary seed; other cereals" + "value": "3105", + "description": "Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" + } + ] + }, + "category": { + "identifier": "AGRICULTURAL_PRODUCTION", + "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + }, + "comment": "Fertilizers" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 6 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + } + }, + "category": { + "identifier": "NEWSPAPERS", + "description": "Newspapers" + }, + "comment": "Reduced rate applies only on newspapers and periodicals printed, whether illustrated or with advertisements of tariff heading 4902" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 13 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ + { + "value": "0101", + "description": "Live horses, asses, mules and hinnies" }, { - "value": "1101 00", - "description": "Wheat or meslin flour" + "value": "0102", + "description": "Live bovine animals" }, { - "value": "1102", - "description": "Cereal flours other than of wheat or meslin" + "value": "0103", + "description": "Live swine" }, { - "value": "1103", - "description": "Cereal groats, meal and pellets" + "value": "0104", + "description": "Live sheep and goats" }, { - "value": "1104", - "description": "Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground" + "value": "0105", + "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls" }, { - "value": "1105", - "description": "Flour, meal, powder, flakes, granules and pellets of potatoes" + "value": "0106", + "description": "Other live animals" }, { - "value": "1106", - "description": "Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8" + "value": "0201", + "description": "Meat of bovine animals, fresh or chilled" }, { - "value": "1201", - "description": "Soya beans, whether or not broken" + "value": "0202", + "description": "Meat of bovine animals, frozen" }, { - "value": "1202", - "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken" + "value": "0203", + "description": "Meat of swine, fresh, chilled or frozen" }, { - "value": "1204 00", - "description": "Linseed, whether or not broken" + "value": "0204", + "description": "Meat of sheep or goats, fresh, chilled or frozen" }, { - "value": "1205", - "description": "Rape or colza seeds, whether or not broken" + "value": "0205 00", + "description": "Meat of horses, asses, mules or hinnies, fresh, chilled or frozen" }, { - "value": "1206 00", - "description": "Sunflower seeds, whether or not broken" + "value": "0206", + "description": "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen" }, { - "value": "1207", - "description": "Other oil seeds and oleaginous fruits, whether or not broken" + "value": "0207", + "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen" }, { - "value": "1208", - "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard" + "value": "0208", + "description": "Other meat and edible meat offal, fresh, chilled or frozen" }, { - "value": "1209", - "description": "Seeds, fruit and spores, of a kind used for sowing" + "value": "0209", + "description": "Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked" }, { - "value": "1507", - "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified" + "value": "0210", + "description": "Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal" }, { - "value": "1508", - "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified" + "value": "0301", + "description": "Live fish" }, { - "value": "1509", - "description": "Olive oil and its fractions, whether or not refined, but not chemically modified" + "value": "0302", + "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304" }, { - "value": "1510 00", - "description": "Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509" + "value": "0303", + "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304" }, { - "value": "1517", - "description": "Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516" + "value": "0304", + "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen" }, { - "value": "1601 00", - "description": "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products" + "value": "0305", + "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process" }, { - "value": "1602", - "description": "Other prepared or preserved meat, meat offal, blood or insects" + "value": "0306", + "description": "Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine" }, { - "value": "1603 00", - "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates" + "value": "0307", + "description": "Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process" }, { - "value": "1605", - "description": "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved" + "value": "0308", + "description": "Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process" }, { - "value": "1701", - "description": "Cane or beet sugar and chemically pure sucrose, in solid form" + "value": "0401", + "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter" }, { - "value": "1702", - "description": "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel" + "value": "0402", + "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter" }, { - "value": "1703", - "description": "Molasses resulting from the extraction or refining of sugar" + "value": "0403", + "description": "Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa" }, { - "value": "1704", - "description": "Sugar confectionery (including white chocolate), not containing cocoa" + "value": "0404", + "description": "Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included" + }, + { + "value": "0405", + "description": "Butter and other fats and oils derived from milk; dairy spreads" + }, + { + "value": "0406", + "description": "Cheese and curd" }, { - "value": "1801 00 00", - "description": "Cocoa beans, whole or broken, raw or roasted" + "value": "0407", + "description": "Birds' eggs, in shell, fresh, preserved or cooked" }, { - "value": "1802 00 00", - "description": "Cocoa shells, husks, skins and other cocoa waste" + "value": "0408", + "description": "Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter" }, { - "value": "1803", - "description": "Cocoa paste, whether or not defatted" + "value": "0409 00 00", + "description": "Natural honey" }, { - "value": "1804 00 00", - "description": "Cocoa butter, fat and oil" + "value": "0410 00 00", + "description": "Edible products of animal origin, not elsewhere specified or included" }, { - "value": "1805 00 00", - "description": "Cocoa powder, not containing added sugar or other sweetening matter" + "value": "0504 00 00", + "description": "Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked" }, { - "value": "1806", - "description": "Chocolate and other food preparations containing cocoa" + "value": "0601", + "description": "Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212" }, { - "value": "1901", - "description": "Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included" + "value": "0602", + "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn" }, { - "value": "1902", - "description": "Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared" + "value": "0701", + "description": "Potatoes, fresh or chilled" }, { - "value": "1903 00 00", - "description": "Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms" + "value": "0702 00 00", + "description": "Tomatoes, fresh or chilled" }, { - "value": "1904", - "description": "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included" + "value": "0703", + "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled" }, { - "value": "1905", - "description": "Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products" + "value": "0704", + "description": "Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled" }, { - "value": "2001", - "description": "Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid" + "value": "0705", + "description": "Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled" }, { - "value": "2002", - "description": "Tomatoes prepared or preserved otherwise than by vinegar or acetic acid" + "value": "0706", + "description": "Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled" }, { - "value": "2003", - "description": "Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid" + "value": "0707 00", + "description": "Cucumbers and gherkins, fresh or chilled" }, { - "value": "2004", - "description": "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006" + "value": "0708", + "description": "Leguminous vegetables, shelled or unshelled, fresh or chilled" }, { - "value": "2005", - "description": "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006" + "value": "0709", + "description": "Other vegetables, fresh or chilled" }, { - "value": "2006 00", - "description": "Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)" + "value": "0710", + "description": "Vegetables (uncooked or cooked by steaming or boiling in water), frozen" }, { - "value": "2007", - "description": "Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter" + "value": "0711", + "description": "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption" }, { - "value": "2008", - "description": "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included" + "value": "0712", + "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared" }, { - "value": "2101", - "description": "Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof" + "value": "0713", + "description": "Dried leguminous vegetables, shelled, whether or not skinned or split" }, { - "value": "2102", - "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" + "value": "0714", + "description": "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith" }, { - "value": "2105 00", - "description": "Ice cream and other edible ice, whether or not containing cocoa" + "value": "0801", + "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled" }, { - "value": "2209 00", - "description": "Vinegar and substitutes for vinegar obtained from acetic acid" + "value": "0802", + "description": "Other nuts, fresh or dried, whether or not shelled or peeled" }, { - "value": "2501 00", - "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water" - } - ] - }, - "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "•For tariff heading 0101 excluded race horses.\n•For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants, partridges, hares and other animals and birds, live, intended for human consumption. Animals set are reared for fur. Bees. Mites (insects used in crops instead of pesticides).\n•For tariff heading 0301, excluded live fish for decoration" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "EXEMPTED", - "value": 0 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" - } - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "Zero rate is applied only on vaccines for the prevention and diagnosis of Covid-19 disease for tariff heading 3002" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "PARKING_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "0803", + "description": "Bananas, including plantains, fresh or dried" + }, { - "value": "3925", - "description": "Builders' ware of plastics, not elsewhere specified or included" + "value": "0804", + "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried" }, { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" + "value": "0805", + "description": "Citrus fruit, fresh or dried" }, { - "value": "6810", - "description": "Articles of cement, of concrete or of artificial stone, whether or not reinforced" + "value": "0806", + "description": "Grapes, fresh or dried" }, { - "value": "6811", - "description": "Articles of asbestos-cement, of cellulose fibre-cement or the like" + "value": "0807", + "description": "Melons (including watermelons) and papaws (papayas), fresh" }, { - "value": "7309 00", - "description": "Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" + "value": "0808", + "description": "Apples, pears and quinces, fresh" }, { - "value": "7310", - "description": "Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" + "value": "0809", + "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh" }, { - "value": "7611 00 00", - "description": "Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" + "value": "0810", + "description": "Other fruit, fresh" }, { - "value": "7612", - "description": "Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment" - } - ] - }, - "category": { - "identifier": "AGRICULTURAL_EQUIPMENT", - "description": "Certain agricultural tools and equipment" - }, - "comment": "Reduced rate applies only on water storage tanks that can be used to store water for irrigation or drainage or fire fighting or fish farming of tariff headings 3925, 3926, 6810, 6811, 7309, 7310, 7611, 7612" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "PARKING_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "0811", + "description": "Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter" + }, { - "value": "7020 00", - "description": "Other articles of glass" + "value": "0812", + "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption" }, { - "value": "8413", - "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators" + "value": "0813", + "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter" }, { - "value": "8414", - "description": "Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters" + "value": "0814 00 00", + "description": "Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions" }, { - "value": "8479", - "description": "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter" + "value": "0901", + "description": "Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion" }, { - "value": "8716", - "description": "Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof" + "value": "0902", + "description": "Tea, whether or not flavoured" }, { - "value": "8907", - "description": "Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons)" + "value": "0903 00 00", + "description": "Maté" }, { - "value": "9406", - "description": "Prefabricated buildings" - } - ] - }, - "category": { - "identifier": "AGRICULTURAL_EQUIPMENT", - "description": "Certain agricultural tools and equipment" - }, - "comment": "Reduced rate applies only on pumps for liquids, air pumps and air compressors for fish tanks, mobile silos, greenhouses, fish tanks made of glass, accumulator shells, floating fish farming structures of tariff headings 8413, 8414, 8716, 9406, 7020, 8479, 8907 which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "PARKING_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "0904", + "description": "Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta" + }, { - "value": "8201", - "description": "Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry" + "value": "0905", + "description": "Vanilla" }, { - "value": "8413", - "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators" + "value": "0906", + "description": "Cinnamon and cinnamon-tree flowers" }, { - "value": "8419", - "description": "Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric" + "value": "0907", + "description": "Cloves (whole fruit, cloves and stems)" }, { - "value": "8424", - "description": "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines" + "value": "0908", + "description": "Nutmeg, mace and cardamoms" }, { - "value": "8432", - "description": "Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers" + "value": "0909", + "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries" }, { - "value": "8433", - "description": "Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437" + "value": "0910", + "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices" }, { - "value": "8434", - "description": "Milking machines and dairy machinery" + "value": "1001", + "description": "Wheat and meslin" }, { - "value": "8435", - "description": "Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages" + "value": "1002", + "description": "Rye" }, { - "value": "8436", - "description": "Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders" + "value": "1003", + "description": "Barley" }, { - "value": "8437", - "description": "Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery" + "value": "1004", + "description": "Oats" }, - { - "value": "8701", - "description": "Tractors (other than tractors of heading 8709)" - } - ] - }, - "category": { - "identifier": "AGRICULTURAL_EQUIPMENT", - "description": "Certain agricultural tools and equipment" - }, - "comment": "Reduced rate applies only on agricultural and forestry tractors, agricultural machines, devices and tools of tariff headings 8701, 8201, 8413, 8419, 8424, 8432, 8433, 8434, 8435, 8436, 8437, which by their nature and characteristics are intended mainly or exclusively for agriculture, animal husbandry or forestry" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ { "value": "1005", "description": "Maize (corn)" }, { - "value": "1103", - "description": "Cereal groats, meal and pellets" - }, - { - "value": "1104", - "description": "Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground" + "value": "1006", + "description": "Rice" }, { - "value": "1213 00 00", - "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets" + "value": "1007", + "description": "Grain sorghum" }, { - "value": "1214", - "description": "Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets" - } - ] - }, - "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "For tariff headings 1213, 1214 and 1005, 1103, 1104 reduced rate applies only straw and husks of raw cereals, whether or not chopped, ground, pressed or pelleted, Sweden turnips (turnips), fodder beet, fodder roots, fodder (FOIN, LUZERNE), clovers, fodder cabbage, fodder for lupine, vetch and similar livestock products, whether or not agglomerated in the form of pellets and Corn" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2207", - "description": "Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength" - } - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "For tariff heading 2207 reduced rate applies only on denatured ethyl alcohol which is intended as a raw material for the production of antiseptics and pure ethyl alcohol, non-denatured, of agricultural origin, 95% alcoholic strength, available bottled at retail" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "2301", - "description": "Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves" + "value": "1008", + "description": "Buckwheat, millet and canary seed; other cereals" }, { - "value": "2302", - "description": "Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants" + "value": "1101 00", + "description": "Wheat or meslin flour" }, { - "value": "2303", - "description": "Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets" + "value": "1102", + "description": "Cereal flours other than of wheat or meslin" }, { - "value": "2304 00 00", - "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil" + "value": "1103", + "description": "Cereal groats, meal and pellets" }, { - "value": "2305 00 00", - "description": "Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil" + "value": "1104", + "description": "Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground" }, { - "value": "2306", - "description": "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305" + "value": "1105", + "description": "Flour, meal, powder, flakes, granules and pellets of potatoes" }, { - "value": "2307 00", - "description": "Wine lees; argol" + "value": "1106", + "description": "Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8" }, { - "value": "2308 00", - "description": "Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included" - } - ] - }, - "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "For tariff headings 2301, 2302, 2303, 2304, 2305, 2306, 2307, 2308 reduced rate applies only on residues and wastes of industrial foodstuffs" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2309", - "description": "Preparations of a kind used in animal feeding" - } - }, - "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "For tariff heading 2309 reduced rate applies only on foods prepared for animals, excluding food for dogs or cats" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2711", - "description": "Petroleum gases and other gaseous hydrocarbons" - } - }, - "category": { - "identifier": "SUPPLY_GAS", - "description": "Supply of natural gas" - }, - "comment": "Reduced rate applies only on supply of natural gas of tariff heading 2711" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2716 00 00", - "description": "Electrical energy" - } - }, - "category": { - "identifier": "SUPPLY_ELECTRICITY", - "description": "Supply of electricity" - } - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "2828", - "description": "Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites" + "value": "1201", + "description": "Soya beans, whether or not broken" }, { - "value": "3307", - "description": "Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties" + "value": "1202", + "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken" }, { - "value": "3401", - "description": "Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent" + "value": "1204 00", + "description": "Linseed, whether or not broken" }, { - "value": "3401 20", - "description": "Soap in other forms" + "value": "1205", + "description": "Rape or colza seeds, whether or not broken" }, { - "value": "3402", - "description": "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401" + "value": "1206 00", + "description": "Sunflower seeds, whether or not broken" }, { - "value": "3402 20", - "description": "Preparations put up for retail sale" + "value": "1207", + "description": "Other oil seeds and oleaginous fruits, whether or not broken" }, { - "value": "3808", - "description": "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)" + "value": "1208", + "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard" }, { - "value": "3824", - "description": "Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included" - } - ] - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "•For tariff headings 3401,3402 reduced rate applies only on soap and other preparations for personal hygiene\n•For tariff headings 3307,3401,2828,3402,3808,3824 reduced rate applies only on antiseptic solutions, antiseptic wipes and other antiseptic preparations" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "2844", - "description": "Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products" + "value": "1209", + "description": "Seeds, fruit and spores, of a kind used for sowing" }, { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + "value": "1507", + "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified" }, { - "value": "3006", - "description": "Pharmaceutical goods specified in note 4 to this chapter" + "value": "1508", + "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified" }, { - "value": "3822 00 00", - "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials" + "value": "1509", + "description": "Olive oil and its fractions, whether or not refined, but not chemically modified" }, { - "value": "3824", - "description": "Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included" - } - ] - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "For tariff headings 2844, 3006, 3002, 3822 and 3824 reduced rate applies only on radioactive, shadow and other preparations or reagents for human medicine (for diagnostic or therapeutic purposes). After the cease of EU Directive 2020\/2020 on 31\/12\/2022, the diagnostic rapid and PCR tests are also included in tariff heading 3822 ." - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "1510 00", + "description": "Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509" + }, { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + "value": "1517", + "description": "Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516" }, { - "value": "3003", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" + "value": "1601 00", + "description": "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products" }, { - "value": "3004", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" - } - ] - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "Reduced rate applies only on medicaments for human medicine of tariff heading 3003 and 3004 and vaccines and immunological products for human medicine of tariff heading 3002" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "1602", + "description": "Other prepared or preserved meat, meat offal, blood or insects" + }, { - "value": "3101 00 00", - "description": "Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products" + "value": "1603 00", + "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates" }, { - "value": "3102", - "description": "Mineral or chemical fertilisers, nitrogenous" + "value": "1605", + "description": "Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved" }, { - "value": "3103", - "description": "Mineral or chemical fertilisers, phosphatic" + "value": "1701", + "description": "Cane or beet sugar and chemically pure sucrose, in solid form" }, { - "value": "3104", - "description": "Mineral or chemical fertilisers, potassic" + "value": "1702", + "description": "Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel" }, { - "value": "3104 20", - "description": "Potassium chloride" + "value": "1703", + "description": "Molasses resulting from the extraction or refining of sugar" }, { - "value": "3105", - "description": "Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" - } - ] - }, - "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" - }, - "comment": "Fertilizers" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "1704", + "description": "Sugar confectionery (including white chocolate), not containing cocoa" + }, { - "value": "3822 00 00", - "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials" + "value": "1801 00 00", + "description": "Cocoa beans, whole or broken, raw or roasted" }, { - "value": "8517", - "description": "Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528" + "value": "1802 00 00", + "description": "Cocoa shells, husks, skins and other cocoa waste" }, { - "value": "8531", - "description": "Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on sugar measuring tapes (3822),luminous system alarm (8531), light signal receiver (8517)" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "1803", + "description": "Cocoa paste, whether or not defatted" + }, { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" + "value": "1804 00 00", + "description": "Cocoa butter, fat and oil" }, { - "value": "6602 00 00", - "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" + "value": "1805 00 00", + "description": "Cocoa powder, not containing added sugar or other sweetening matter" }, { - "value": "7326", - "description": "Other articles of iron or steel" + "value": "1806", + "description": "Chocolate and other food preparations containing cocoa" }, { - "value": "8443", - "description": "Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof" + "value": "1901", + "description": "Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included" }, { - "value": "8472", - "description": "Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines)" + "value": "1902", + "description": "Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared" }, { - "value": "8523", - "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "For tariff headings of goods intended to service people with vision disabilities the reduced rate applies only on white sticks (6602) Braille typewriters (8472), on computer programs (jaws, supernova, hall, loudspeaker, fine reader, cellphone programs in Greek and foreign version-mobile speak, speaking phone) (8523), on Braille printers (8443) writing frames for people with reduced abilities vision (Braille) (3926)" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "1903 00 00", + "description": "Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms" + }, { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" + "value": "1904", + "description": "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included" }, { - "value": "4015", - "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber" + "value": "1905", + "description": "Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products" }, { - "value": "4818", - "description": "Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres" + "value": "2001", + "description": "Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid" }, { - "value": "6307", - "description": "Other made-up articles, including dress patterns" - } - ] - }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "For tariff headings 3926, 4015, 4818, 6307, reduced rate applies only on protective masks and gloves for medicine (for protection against viruses and prevention of disease transmission for hospital and private use)" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "2002", + "description": "Tomatoes prepared or preserved otherwise than by vinegar or acetic acid" + }, { - "value": "4901", - "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + "value": "2003", + "description": "Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "2004", + "description": "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006" + }, + { + "value": "2005", + "description": "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006" + }, + { + "value": "2006 00", + "description": "Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)" + }, + { + "value": "2007", + "description": "Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter" + }, + { + "value": "2008", + "description": "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included" + }, + { + "value": "2101", + "description": "Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof" }, { - "value": "4904 00 00", - "description": "Music, printed or in manuscript, whether or not bound or illustrated" + "value": "2102", + "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders" }, { - "value": "8519", - "description": "Sound recording or sound reproducing apparatus" + "value": "2105 00", + "description": "Ice cream and other edible ice, whether or not containing cocoa" }, { - "value": "8523", - "description": "Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37" + "value": "2209 00", + "description": "Vinegar and substitutes for vinegar obtained from acetic acid" }, { - "value": "8543", - "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter" + "value": "2501 00", + "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water" } ] }, "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" - }, - "comment": "Reduced rate applies only on books and books for children of tariff headings 4901 and 4903, editions thereof, visual or audio, inscribed on a material backing of tariff headings 8523 and 8543 and on devices of tariff heading 8519. Also, reduced rate applies on music handwritten or printed, illustrated or not, whether or not bound of tariff heading 4904." - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" - } - }, - "category": { - "identifier": "NEWSPAPERS", - "description": "Newspapers" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Reduced rate applies only on newspapers and periodicals printed, whether illustrated or with advertisements of tariff heading 4902" + "comment": "•For tariff heading 0101 excluded race horses.\n•For tariff heading 0106, reduced rate applies only on rabbits, pigeons, quail, pheasants, partridges, hares and other animals and birds, live, intended for human consumption. Animals set are reared for fur. Bees. Mites (insects used in crops instead of pesticides).\n•For tariff heading 0301, excluded live fish for decoration" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 6 + "value": 13 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "6602 00 00", - "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" - }, - { - "value": "8471", - "description": "Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included" - }, - { - "value": "8472 90 90", - "description": "Other" - }, - { - "value": "8519", - "description": "Sound recording or sound reproducing apparatus" + "value": "1301", + "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)" }, { - "value": "8528", - "description": "Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus" + "value": "1512", + "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified" }, { - "value": "9017", - "description": "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter" + "value": "1515", + "description": "Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified" }, { - "value": "9102", - "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101" + "value": "1516", + "description": "Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "For tariff headings of goods intended for the service of persons with vision disabilities , the reduced rate applies only on wristwatches (Braille) (9102), on writing boards (Braille), measures (Braille) (9017), electronic sticks (6602), 4 track cassette tapes (Braille) (8519), Braille display (8528), scanner (8471), Braille note taker (8472)" + "comment": "•For tariff heading 1301 reduced rate applies only on mastic (white or not) raw\n•For tariff headings 1512,1515 reduced rate applies only on soybean oil, peanut oil, sunflower oil, cotton oil (cottonseed oil), corn oil, sesame oil and their fractions, whether or not refined but not chemically transformed\n•For tariff heading 1516 reduced rate applies only on edible mixtures or preparations of animal fats or oils or vegetable or from fractions of various fats or oils of Chapter 15" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 6 + "value": 13 }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" - } + "code": [ + { + "value": "1604", + "description": "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs" + }, + { + "value": "2009", + "description": "Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter" + } + ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Reduced rate applies only on dialysis filters, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018 and lines dialysis, hemodialysis, hemodialysis and plasmapheresis of tariff heading 9018." + "comment": "•For tariff heading 1604 excluded caviar\n•For tariff heading 2009 reduced rate applies only on preparations of vegetables , fruits and fruit or other parts of plants , as well as fruit and vegetable juices" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 6 + "value": 13 }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" - } - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "For tariff heading 9018, reduced rate applies only on defibrillators" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "58.11.3", - "description": "On-line books" - } - }, - "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" - }, - "comment": "On line publications of audiovisual books" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "59.14", - "description": "Motion picture projection services" - } - }, - "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" - }, - "comment": "The reduced rate applies on admission to cinemas" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "86.22.19", - "description": "Other specialist medical practice services" - } - }, - "category": { - "identifier": "MEDICAL_CARE", - "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)" - }, - "comment": "The performance of radiotherapy operations - defined in a specific Ministerial Decision - in so far as they are not exempt pursuant to Article 22 of the Greek VAT Code" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 6 - }, - "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": { - "value": "90.02", - "description": "Support services to performing arts" - } + "code": [ + { + "value": "0603", + "description": "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared" + }, + { + "value": "0604", + "description": "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared" + }, + { + "value": "1108", + "description": "Starches; inulin" + } + ] }, "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "The reduced rate applies on admission to theatres' plays and to concerts" + "comment": "•For tariff heading 0603,0604, reduced rate applies only on flowers and flower buds, and other parts of plants, without flowers nor flower buds, and greenery, moss and lichens, for bouquets or decorations, fresh.\n•For tariff heading 1108, reduced rate applies only on flour milling products, starches of all kinds." }, { "memberState": "EL", @@ -1405,16 +1475,16 @@ "cnCodes": { "code": [ { - "value": "0603", - "description": "Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared" + "value": "2103", + "description": "Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard" }, { - "value": "0604", - "description": "Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared" + "value": "2104", + "description": "Soups and broths and preparations therefor; homogenised composite food preparations" }, { - "value": "1108", - "description": "Starches; inulin" + "value": "2201", + "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" } ] }, @@ -1422,7 +1492,7 @@ "identifier": "FOODSTUFFS", "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "•For tariff heading 0603,0604, reduced rate applies only on flowers and flower buds, and other parts of plants, without flowers nor flower buds, and greenery, moss and lichens, for bouquets or decorations, fresh.\n•For tariff heading 1108, reduced rate applies only on flour milling products, starches of all kinds." + "comment": "•For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared,πreparations for sauces and sauces prepared, mustard prepared, preparations for soups and broths, prepared soups and broths, ice creams even if they contain cocoa\n•For tariff heading 2201 reduced rate applies only on waters , including natural or artificial mineral waters, without added sugar or other sweetening matter, not flavored, not gas, ice and snow" }, { "memberState": "EL", @@ -1434,53 +1504,34 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "9021", - "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" + "value": "2106", + "description": "Food preparations not elsewhere specified or included" } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "For tariff heading 9021, reduced rate applies only on orthopedic articles and apparatus, including medical bands, bandages and crutches, narthexes, supports and other articles and apparatus for fractures, supplies and appliances intent, devices to facilitate hearing in the deaf and others devices held by hand, carried by persons or introduced to the human body in order to make up for a deficiency or treatment of a disability. The parts and accessories of above goods are excluded" + "comment": "For tariff heading 2106 reduced rate applies only on food preparations not elsewhere specified or included, with the exception of food supplements in any form and compound alcohol preparations, other than those based on fragrant substances, of a kind used in the manufacture of beverages" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3922", - "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics" - }, - { - "value": "6602 00 00", - "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" - }, - { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" - }, - { - "value": "9021", - "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" - }, - { - "value": "9401", - "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof" - } - ] + "value": 13 }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": { + "value": "2201", + "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + } }, - "comment": "For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on bathroom Seats (3922, 9401), chain pump for mediterranean anemia (9018), tracheostomy system tracheotomy filters (9018), walker (6602, 9021), tripod (6602, 9021)" + "category": { + "identifier": "SUPPLY_WATER", + "description": "Supply of water" + } }, { "memberState": "EL", @@ -1493,20 +1544,20 @@ "cnCodes": { "code": [ { - "value": "9401", - "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof" + "value": "2201", + "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" }, { - "value": "9619 00", - "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material" + "value": "2202", + "description": "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009" } ] }, "category": { - "identifier": "CHILDREN_CAR_SEATS", - "description": "Supply of children’s car seats" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "For tariff headings of goods for baby safety and protection, the reduced rate applies only on absorbent diapers for babies, of any material (9619) and car seats for children and their parts (9401)" + "comment": "•For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion\n• For tariff heading 2201 reduced rate applies only on aerated waters" }, { "memberState": "EL", @@ -1519,36 +1570,20 @@ "cnCodes": { "code": [ { - "value": "6211", - "description": "Tracksuits, ski suits and swimwear; other garments" - }, - { - "value": "6910", - "description": "Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures" - }, - { - "value": "7324", - "description": "Sanitary ware and parts thereof, of iron or steel" - }, - { - "value": "7326", - "description": "Other articles of iron or steel" - }, - { - "value": "8428", - "description": "Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)" + "value": "2836", + "description": "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate" }, { - "value": "8713", - "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled" + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" }, { - "value": "8714", - "description": "Parts and accessories of vehicles of headings 8711 to 8713" + "value": "8108", + "description": "Titanium and articles thereof, including waste and scrap" }, { - "value": "9403", - "description": "Other furniture and parts thereof" + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" } ] }, @@ -1556,7 +1591,7 @@ "identifier": "MEDICAL_EQUIPMENT", "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "•For tariff heading 8428, reduced rate applies only on special lifting equipment (stairs, lifts, machinery up and down disabled and the like), used for service for the disabled\n•For tariff heading 8714, reduced rate applies only on wheelchair spare parts and back" + "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on filter bags for liquid filtration collection (3926),Y connectors, venipuncture kit during dialysis (9018), bicarbonate cartridges (2836), titanium binder (9018, 8108)" }, { "memberState": "EL", @@ -1567,16 +1602,37 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9701", - "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" - } + "code": [ + { + "value": "3001", + "description": "Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included" + }, + { + "value": "3002", + "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" + }, + { + "value": "3003", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" + }, + { + "value": "3004", + "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + }, + { + "value": "3005", + "description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes" + }, + { + "value": "3006", + "description": "Pharmaceutical goods specified in note 4 to this chapter" + } + ] }, "category": { - "identifier": "PICTURES", - "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…" - }, - "comment": "Reduced rate applies on tariff heading 9701 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" + "identifier": "PHARMACEUTICAL_PRODUCTS", + "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + } }, { "memberState": "EL", @@ -1587,16 +1643,30 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9702 00 00", - "description": "Original engravings, prints and lithographs" - } + "code": [ + { + "value": "3006", + "description": "Pharmaceutical goods specified in note 4 to this chapter" + }, + { + "value": "3926", + "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" + }, + { + "value": "4202", + "description": "Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper" + }, + { + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + } + ] }, "category": { - "identifier": "IMPRESSIONS", - "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Reduced rate applies on tariff heading 9702 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" + "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs,the reduced rate applies only on connection and drainage line, drainage bags (3926), coupling cartridges, clamp (claws) (9018), peritoneal suitcase SMART PD CASE (9018, 4202), consumables for colostomies (3006)" }, { "memberState": "EL", @@ -1608,35 +1678,21 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "9703 00 00", - "description": "Original sculptures and statuary, in any material" + "value": "3808", + "description": "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)" } }, - "category": { - "identifier": "SCULPTURE_CASTS", - "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" - }, - "comment": "Reduced rate applies on tariff heading 9703 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "9704 00 00", - "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907" + "value": "01.61.1", + "description": "Support services to crop production" } }, "category": { - "identifier": "POSTAGE", - "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)" + "identifier": "AGRICULTURAL_PRODUCTION", + "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" }, - "comment": "Reduced rate applies on tariff heading 9704 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" + "comment": "For tariff heading 3808, excluded insect repellents, disinfectants for household uses, insecticides and cockroaches presented in propellant or powder bottles for household use" }, { "memberState": "EL", @@ -1647,16 +1703,30 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9705 00 00", - "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" - } + "code": [ + { + "value": "3922", + "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics" + }, + { + "value": "6112", + "description": "Tracksuits, ski suits and swimwear, knitted or crocheted" + }, + { + "value": "6211", + "description": "Tracksuits, ski suits and swimwear; other garments" + }, + { + "value": "6212", + "description": "Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted" + } + ] }, "category": { - "identifier": "ZOOLOGICAL", - "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Reduced rate applies on tariff heading 9705 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" + "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on toilet Lift, handicapped bathtubs (3922), on swimsuit mastectomy, mastectomy bra (6212, 6112, 6211)" }, { "memberState": "EL", @@ -1667,16 +1737,34 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "9706 00 00", - "description": "Antiques of an age exceeding 100 years" - } + "code": [ + { + "value": "3922", + "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics" + }, + { + "value": "6602 00 00", + "description": "Walking sticks, seat-sticks, whips, riding-crops and the like" + }, + { + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + }, + { + "value": "9021", + "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" + }, + { + "value": "9401", + "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof" + } + ] }, "category": { - "identifier": "100_YEARS_OLD", - "description": "Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "Reduced rate applies on tariff heading 9706 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" + "comment": "For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on bathroom Seats (3922, 9401), chain pump for mediterranean anemia (9018), tracheostomy system tracheotomy filters (9018), walker (6602, 9021), tripod (6602, 9021)" }, { "memberState": "EL", @@ -1687,22 +1775,26 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": { - "value": "3808", - "description": "Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)" - } - }, - "cpaCodes": { - "code": { - "value": "01.61.1", - "description": "Support services to crop production" - } + "code": [ + { + "value": "6115", + "description": "Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted" + }, + { + "value": "6217", + "description": "Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212" + }, + { + "value": "6307", + "description": "Other made-up articles, including dress patterns" + } + ] }, "category": { - "identifier": "AGRICULTURAL_PRODUCTION", - "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "For tariff heading 3808, excluded insect repellents, disinfectants for household uses, insecticides and cockroaches presented in propellant or powder bottles for household use" + "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on socks or KG (6115,6217), stump socks (6307)" }, { "memberState": "EL", @@ -1712,35 +1804,47 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "49.10", - "description": "Passenger rail transport services, interurban" + "value": "6211", + "description": "Tracksuits, ski suits and swimwear; other garments" + }, + { + "value": "6910", + "description": "Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures" + }, + { + "value": "7324", + "description": "Sanitary ware and parts thereof, of iron or steel" }, { - "value": "49.32.11", - "description": "Taxi services" + "value": "7326", + "description": "Other articles of iron or steel" }, { - "value": "49.39.11", - "description": "Interurban scheduled road transport services of passengers" + "value": "8428", + "description": "Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)" }, { - "value": "50.10", - "description": "Sea and coastal passenger water transport services" + "value": "8713", + "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled" }, { - "value": "51.10", - "description": "Passenger air transport services" + "value": "8714", + "description": "Parts and accessories of vehicles of headings 8711 to 8713" + }, + { + "value": "9403", + "description": "Other furniture and parts thereof" } ] }, "category": { - "identifier": "TRANSPORT_PASSENGERS", - "description": "Transport of passengers and their accompanying luggage" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "The reduced rate applies ONLY to transport of passengers and their luggage." + "comment": "•For tariff heading 8428, reduced rate applies only on special lifting equipment (stairs, lifts, machinery up and down disabled and the like), used for service for the disabled\n•For tariff heading 8714, reduced rate applies only on wheelchair spare parts and back" }, { "memberState": "EL", @@ -1750,27 +1854,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "55.1", - "description": "Hotel and similar accommodation services" - }, - { - "value": "55.2", - "description": "Holiday and other short stay accommodation services" - }, - { - "value": "55.3", - "description": "Camping ground, recreational and vacation camp services" - } - ] + "cnCodes": { + "code": { + "value": "6506", + "description": "Other headgear, whether or not lined or trimmed" + } }, "category": { - "identifier": "ACCOMMODATION", - "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" }, - "comment": "In this category, also the short-term accommodation (airbnb type) is included, only in the case where the lessor is (a) a legal entity or (b) natural person, who shall supply at least 3 immovable properties (e.g. house, flat, rooms in a flat etc) in order to be included. In ALL other cases of short-term accommodation (i.e. NATURAL persons that supply 1 or 2 immovable properties) this service is VAT exempted." + "comment": "For tariff heading 6506 reduced rate applies only on bicycle safety headgear (bicycle helmets)" }, { "memberState": "EL", @@ -1780,17 +1874,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "56", - "description": "Food and beverage serving services" + "value": "9018", + "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" } }, "category": { - "identifier": "RESTAURANT", - "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "The reduced rate (RR) applies to restaurant and catering services, excluding night clubs. \n\nMoreover, the RR applies to the delivery or take-away of non-alcoholic beverages (nAB) from companies that are dealing with restaurant and catering services. \n\nThe standard rate still applies to alcoholic beverages IN ANY CASE (i.e. serving, delivery or take away) and ONLY in the serving of nAB" + "comment": "For tariff heading 9018, reduced rate applies only on contraceptives called \"intrauterine contraceptives\", catheters for human medical use, feeding syringes, blood pressure gauges talking, needles (for insulin pens), artificial kidney needles, insulin injection devices" }, { "memberState": "EL", @@ -1800,43 +1894,37 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "85.51", - "description": "Sports and recreation education services" - }, - { - "value": "93.13", - "description": "Services of fitness facilities" - } - ] + "cnCodes": { + "code": { + "value": "9021", + "description": "Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability" + } }, "category": { - "identifier": "SPORTING_EVENTS", - "description": "Admission to sporting events" + "identifier": "MEDICAL_EQUIPMENT", + "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" }, - "comment": "The reduced rate rate applies on the use of gym's services" + "comment": "For tariff heading 9021, reduced rate applies only on orthopedic articles and apparatus, including medical bands, bandages and crutches, narthexes, supports and other articles and apparatus for fractures, supplies and appliances intent, devices to facilitate hearing in the deaf and others devices held by hand, carried by persons or introduced to the human body in order to make up for a deficiency or treatment of a disability. The parts and accessories of above goods are excluded" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 13 + "value": 6 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": { - "value": "85.52.11", - "description": "Dancing schools and dance instructors services" + "value": "90.02", + "description": "Support services to performing arts" } }, "category": { "identifier": "CULTURAL_EVENTS", "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "The reduced rate applies on dancing schools" + "comment": "The reduced rate applies on admission to theatres' plays and to concerts" }, { "memberState": "EL", @@ -1846,26 +1934,23 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": [ { - "value": "87.2", - "description": "Residential care services for mental retardation, mental health and substance abuse" - }, - { - "value": "87.3", - "description": "Residential care services for the elderly and disabled" + "value": "9401", + "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof" }, { - "value": "87.9", - "description": "Other residential care services" + "value": "9619 00", + "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material" } ] }, "category": { - "identifier": "DOMESTIC_CARE", - "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled" - } + "identifier": "CHILDREN_CAR_SEATS", + "description": "Supply of children’s car seats" + }, + "comment": "For tariff headings of goods for baby safety and protection, the reduced rate applies only on absorbent diapers for babies, of any material (9619) and car seats for children and their parts (9401)" }, { "memberState": "EL", @@ -1875,17 +1960,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { + "cnCodes": { "code": { - "value": "93.21", - "description": "Amusement park and theme park services" + "value": "9701", + "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques" } }, "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + "identifier": "PICTURES", + "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…" }, - "comment": "The reduced rate rate applies on admission to zoos" + "comment": "Reduced rate applies on tariff heading 9701 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", @@ -1895,23 +1980,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cpaCodes": { - "code": [ - { - "value": "94.99.1", - "description": "Services (except grant-giving services) furnished by other membership organisations n.e.c." - }, - { - "value": "94.99.13", - "description": "Special group protection services" - } - ] + "cnCodes": { + "code": { + "value": "9702 00 00", + "description": "Original engravings, prints and lithographs" + } }, "category": { - "identifier": "SOCIAL_WELLBEING", - "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" + "identifier": "IMPRESSIONS", + "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…" }, - "comment": "The supply of services by old people’s homes etc in the framework of social wellbeing, in so far as they are not exempt pursuant to Article 22 of the Greek VAT Code" + "comment": "Reduced rate applies on tariff heading 9702 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", @@ -1923,15 +2002,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "1211", - "description": "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered" + "value": "9703 00 00", + "description": "Original sculptures and statuary, in any material" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "SCULPTURE_CASTS", + "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…" }, - "comment": "For tariff heading 1211 reduced rate applies only artemisia, basil, chamomile, common marjoram, mallow, rosemary, peppermint (mint) of all varieties, oregano, rosemary, sage, mountain tea, bittersweet, hot and spicy cloves, fresh or dry, whether or not cut, broken or powdered" + "comment": "Reduced rate applies on tariff heading 9703 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", @@ -1943,15 +2022,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "1212", - "description": "Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included" + "value": "9704 00 00", + "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "POSTAGE", + "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)" }, - "comment": "For tariff heading 1212 reduced rate applies only on carob, sugar beet, cane, chilled, frozen or dried, whether or not powdered. Pits and almonds fruits and other vegetable products (including roots) chicory, not roasted, of the variety CICHORIUM INTYBUS SATIVUM), which mainly for human consumption and not named nor are they included elsewhere" + "comment": "Reduced rate applies on tariff heading 9704 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", @@ -1962,67 +2041,36 @@ }, "situationOn": "2024-07-01+02:00", "cnCodes": { - "code": [ - { - "value": "1301", - "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)" - }, - { - "value": "1512", - "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified" - }, - { - "value": "1515", - "description": "Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified" - }, - { - "value": "1516", - "description": "Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared" - } - ] + "code": { + "value": "9705 00 00", + "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest" + } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "ZOOLOGICAL", + "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)" }, - "comment": "•For tariff heading 1301 reduced rate applies only on mastic (white or not) raw\n•For tariff headings 1512,1515 reduced rate applies only on soybean oil, peanut oil, sunflower oil, cotton oil (cottonseed oil), corn oil, sesame oil and their fractions, whether or not refined but not chemically transformed\n•For tariff heading 1516 reduced rate applies only on edible mixtures or preparations of animal fats or oils or vegetable or from fractions of various fats or oils of Chapter 15" + "comment": "Reduced rate applies on tariff heading 9705 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 17 + "value": 13 }, "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "REGION", - "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)" - }, - "comment": "The Aegean Islands of Leros, Lesvos, Kos, Samos and Chios (L. 4811\/2021 and Ministerial Decision A 1150\/2021)" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "SUPER_REDUCED_RATE", - "value": 4 + "cnCodes": { + "code": { + "value": "9706 00 00", + "description": "Antiques of an age exceeding 100 years" + } }, - "situationOn": "2024-07-01+02:00", "category": { - "identifier": "NON_OWNED_RESIDENCY_RENOVATION", - "description": "Certain renovation work carried out for the benefit of a dwelling used as a principal residence by a person other than the owner of the dwelling" - }, - "comment": "Applies to contract-based works that are solely connected with the removal of architectural barriers that hinder the mobility of persons with disabilities, in private or public buildings, or buildings of public interest." - }, - { - "memberState": "EL", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 24 + "identifier": "100_YEARS_OLD", + "description": "Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)" }, - "situationOn": "2024-07-01+02:00" + "comment": "Reduced rate applies on tariff heading 9706 for import of art objects, collections or antiquities and delivery of objects of artistic value provided by their creator or successors" }, { "memberState": "EL", @@ -2032,23 +2080,35 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "1604", - "description": "Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs" + "value": "49.10", + "description": "Passenger rail transport services, interurban" + }, + { + "value": "49.32.11", + "description": "Taxi services" + }, + { + "value": "49.39.11", + "description": "Interurban scheduled road transport services of passengers" + }, + { + "value": "50.10", + "description": "Sea and coastal passenger water transport services" }, { - "value": "2009", - "description": "Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter" + "value": "51.10", + "description": "Passenger air transport services" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "TRANSPORT_PASSENGERS", + "description": "Transport of passengers and their accompanying luggage" }, - "comment": "•For tariff heading 1604 excluded caviar\n•For tariff heading 2009 reduced rate applies only on preparations of vegetables , fruits and fruit or other parts of plants , as well as fruit and vegetable juices" + "comment": "The reduced rate applies ONLY to transport of passengers and their luggage." }, { "memberState": "EL", @@ -2058,27 +2118,27 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "2103", - "description": "Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard" + "value": "55.1", + "description": "Hotel and similar accommodation services" }, { - "value": "2104", - "description": "Soups and broths and preparations therefor; homogenised composite food preparations" + "value": "55.2", + "description": "Holiday and other short stay accommodation services" }, { - "value": "2201", - "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + "value": "55.3", + "description": "Camping ground, recreational and vacation camp services" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "ACCOMMODATION", + "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites" }, - "comment": "•For tariff headings 2103, 2104 reduced rate applies only on dough for puffing dough, prepared,πreparations for sauces and sauces prepared, mustard prepared, preparations for soups and broths, prepared soups and broths, ice creams even if they contain cocoa\n•For tariff heading 2201 reduced rate applies only on waters , including natural or artificial mineral waters, without added sugar or other sweetening matter, not flavored, not gas, ice and snow" + "comment": "In this category, also the short-term accommodation (airbnb type) is included, only in the case where the lessor is (a) a legal entity or (b) natural person, who shall supply at least 3 immovable properties (e.g. house, flat, rooms in a flat etc) in order to be included. In ALL other cases of short-term accommodation (i.e. NATURAL persons that supply 1 or 2 immovable properties) this service is VAT exempted." }, { "memberState": "EL", @@ -2088,36 +2148,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": { - "value": "2106", - "description": "Food preparations not elsewhere specified or included" + "value": "56", + "description": "Food and beverage serving services" } }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "For tariff heading 2106 reduced rate applies only on food preparations not elsewhere specified or included, with the exception of food supplements in any form and compound alcohol preparations, other than those based on fragrant substances, of a kind used in the manufacture of beverages" - }, - { - "memberState": "EL", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": { - "value": "2201", - "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" - } + "identifier": "RESTAURANT", + "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages" }, - "category": { - "identifier": "SUPPLY_WATER", - "description": "Supply of water" - } + "comment": "The reduced rate (RR) applies to restaurant and catering services, excluding night clubs. \n\nMoreover, the RR applies to the delivery or take-away of non-alcoholic beverages (nAB) from companies that are dealing with restaurant and catering services. \n\nThe standard rate still applies to alcoholic beverages IN ANY CASE (i.e. serving, delivery or take away) and ONLY in the serving of nAB" }, { "memberState": "EL", @@ -2127,23 +2168,23 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "2201", - "description": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow" + "value": "85.51", + "description": "Sports and recreation education services" }, { - "value": "2202", - "description": "Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009" + "value": "93.13", + "description": "Services of fitness facilities" } ] }, "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" + "identifier": "SPORTING_EVENTS", + "description": "Admission to sporting events" }, - "comment": "•For tariff heading 2202 reduced rate applies only on non-alcoholic beverages, without added alcohol in any proportion\n• For tariff heading 2201 reduced rate applies only on aerated waters" + "comment": "The reduced rate rate applies on the use of gym's services" }, { "memberState": "EL", @@ -2153,31 +2194,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "2836", - "description": "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate" - }, - { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" - }, - { - "value": "8108", - "description": "Titanium and articles thereof, including waste and scrap" - }, - { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" - } - ] + "cpaCodes": { + "code": { + "value": "85.52.11", + "description": "Dancing schools and dance instructors services" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on filter bags for liquid filtration collection (3926),Y connectors, venipuncture kit during dialysis (9018), bicarbonate cartridges (2836), titanium binder (9018, 8108)" + "comment": "The reduced rate applies on dancing schools" }, { "memberState": "EL", @@ -2187,37 +2214,25 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "3001", - "description": "Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included" - }, - { - "value": "3002", - "description": "Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified" - }, - { - "value": "3003", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale" - }, - { - "value": "3004", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + "value": "87.2", + "description": "Residential care services for mental retardation, mental health and substance abuse" }, { - "value": "3005", - "description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes" + "value": "87.3", + "description": "Residential care services for the elderly and disabled" }, { - "value": "3006", - "description": "Pharmaceutical goods specified in note 4 to this chapter" + "value": "87.9", + "description": "Other residential care services" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "DOMESTIC_CARE", + "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled" } }, { @@ -2228,31 +2243,17 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3006", - "description": "Pharmaceutical goods specified in note 4 to this chapter" - }, - { - "value": "3926", - "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914" - }, - { - "value": "4202", - "description": "Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper" - }, - { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" - } - ] + "cpaCodes": { + "code": { + "value": "93.21", + "description": "Amusement park and theme park services" + } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs,the reduced rate applies only on connection and drainage line, drainage bags (3926), coupling cartridges, clamp (claws) (9018), peritoneal suitcase SMART PD CASE (9018, 4202), consumables for colostomies (3006)" + "comment": "The reduced rate rate applies on admission to zoos" }, { "memberState": "EL", @@ -2262,61 +2263,60 @@ "value": 13 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "3922", - "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics" - }, - { - "value": "6112", - "description": "Tracksuits, ski suits and swimwear, knitted or crocheted" - }, - { - "value": "6211", - "description": "Tracksuits, ski suits and swimwear; other garments" + "value": "94.99.1", + "description": "Services (except grant-giving services) furnished by other membership organisations n.e.c." }, { - "value": "6212", - "description": "Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted" + "value": "94.99.13", + "description": "Special group protection services" } ] }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "SOCIAL_WELLBEING", + "description": "Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare …" }, - "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on toilet Lift, handicapped bathtubs (3922), on swimsuit mastectomy, mastectomy bra (6212, 6112, 6211)" + "comment": "The supply of services by old people’s homes etc in the framework of social wellbeing, in so far as they are not exempt pursuant to Article 22 of the Greek VAT Code" }, { "memberState": "EL", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 13 + "value": 17 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "6115", - "description": "Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted" - }, - { - "value": "6217", - "description": "Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212" - }, - { - "value": "6307", - "description": "Other made-up articles, including dress patterns" - } - ] + "category": { + "identifier": "REGION", + "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)" + }, + "comment": "The Aegean Islands of Leros, Lesvos, Kos, Samos and Chios (L. 4811\/2021 and Ministerial Decision A 1150\/2021)" + }, + { + "memberState": "EL", + "type": "REDUCED", + "rate": { + "type": "SUPER_REDUCED_RATE", + "value": 4 }, + "situationOn": "2024-07-01+02:00", "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "NON_OWNED_RESIDENCY_RENOVATION", + "description": "Certain renovation work carried out for the benefit of a dwelling used as a principal residence by a person other than the owner of the dwelling" }, - "comment": "•For tariff headings of goods intended for the service of persons with disabilities needs, the reduced rate applies only on socks or KG (6115,6217), stump socks (6307)" + "comment": "Applies to contract-based works that are solely connected with the removal of architectural barriers that hinder the mobility of persons with disabilities, in private or public buildings, or buildings of public interest." + }, + { + "memberState": "EL", + "type": "STANDARD", + "rate": { + "type": "DEFAULT", + "value": 24 + }, + "situationOn": "2024-07-01+02:00" }, { "memberState": "EL", @@ -2328,15 +2328,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "6506", - "description": "Other headgear, whether or not lined or trimmed" + "value": "1211", + "description": "Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered" } }, "category": { - "identifier": "TRANSPORT_PASSENGERS", - "description": "Transport of passengers and their accompanying luggage" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "For tariff heading 6506 reduced rate applies only on bicycle safety headgear (bicycle helmets)" + "comment": "For tariff heading 1211 reduced rate applies only artemisia, basil, chamomile, common marjoram, mallow, rosemary, peppermint (mint) of all varieties, oregano, rosemary, sage, mountain tea, bittersweet, hot and spicy cloves, fresh or dry, whether or not cut, broken or powdered" }, { "memberState": "EL", @@ -2348,15 +2348,15 @@ "situationOn": "2024-07-01+02:00", "cnCodes": { "code": { - "value": "9018", - "description": "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments" + "value": "1212", + "description": "Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included" } }, "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "For tariff heading 9018, reduced rate applies only on contraceptives called \"intrauterine contraceptives\", catheters for human medical use, feeding syringes, blood pressure gauges talking, needles (for insulin pens), artificial kidney needles, insulin injection devices" + "comment": "For tariff heading 1212 reduced rate applies only on carob, sugar beet, cane, chilled, frozen or dried, whether or not powdered. Pits and almonds fruits and other vegetable products (including roots) chicory, not roasted, of the variety CICHORIUM INTYBUS SATIVUM), which mainly for human consumption and not named nor are they included elsewhere" } ] } \ No newline at end of file diff --git a/data/FR.json b/data/FR.json index 90ddcfc..21557d7 100644 --- a/data/FR.json +++ b/data/FR.json @@ -6,7 +6,7 @@ "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 10 + "value": 5.5 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { @@ -61,453 +61,391 @@ "identifier": "STREET_CLEANING", "description": "Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13" }, - "comment": "The rest of the services of treatment of household waste the local authorities (article 279 H of the general tax code)" + "comment": "The services of treatment of household waste the local authorities when the waste is treated separately (article 278-0 bis M of the general tax code)" }, { "memberState": "FR", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 10 + "value": 5.5 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { - "value": "82.30.1", - "description": "Convention and trade show organisation services" - }, - { - "value": "90.04.10", - "description": "Arts facility operation services" - }, - { - "value": "91.02.10", - "description": "Museum operation services" - }, - { - "value": "91.03.10", - "description": "Operation services of historical sites and buildings and similar visitor attractions" - }, - { - "value": "91.04.1", - "description": "Botanical and zoological garden services and nature reserve services" - }, - { - "value": "93.11.10", - "description": "Sports facility operation services" - }, - { - "value": "93.21.10", - "description": "Amusement park and theme park services" - }, - { - "value": "93.29.1", - "description": "Other recreational services n.e.c." - }, - { - "value": "93.29.21", - "description": "Firework and \"light and sound\" shows services" + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" }, { - "value": "93.29.29", - "description": "Entertainment services n.e.c." + "value": "43", + "description": "Specialised construction works" } ] }, "category": { - "identifier": "CULTURAL_EVENTS", - "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" + "identifier": "PRIVATE_DWELLINGS", + "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied" }, - "comment": "Admission to exhibitions, sites and installations of a cultural, recreational, educational or professional nature (article 279 b nonies of the general tax code)" + "comment": "Energetic improvement works in more than two years old housings (article 278-0 bis of the general tax code)" }, { "memberState": "FR", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 10 + "value": 5.5 }, "situationOn": "2024-07-01+02:00", "cpaCodes": { "code": [ { - "value": "90.01.10", - "description": "Services of performing artists" + "value": "41.00.3", + "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)" }, { - "value": "90.03.11", - "description": "Services provided by authors, composers, sculptors and other artists, except performing artists" + "value": "43", + "description": "Specialised construction works" } ] }, "category": { - "identifier": "WRITERS_SERVICES", - "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them" + "identifier": "HOUSING_PROVISION", + "description": "Provision, construction, renovation and alteration of housing, as part of a social policy" }, - "comment": "Royalties (article 279 g of the general tax code)" + "comment": "The building land, the construction and some works for social housing (articles 278 sexies, 278 sexies A and 278 sexies-0 A of the general tax code)" }, { "memberState": "FR", "type": "REDUCED", "rate": { "type": "REDUCED_RATE", - "value": 13 - }, - "situationOn": "2024-07-01+02:00", - "category": { - "identifier": "REGION", - "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)" - }, - "comment": "For Corsica: rate of 13% on oil products; 10% on construction works, sales on farm machinery, sales on eaten in products, etc.; 2.1% (reduced rate)." - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "SUPER_REDUCED_RATE", - "value": 2.1 + "value": 5.5 }, "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "2941", - "description": "Antibiotics" - }, - { - "value": "3002 11 00", - "description": "Malaria diagnostic test kits" + "value": "3704 00 10", + "description": "Plates and film" }, { - "value": "3002 12 00", - "description": "Antisera and other blood fractions" + "value": "3705 00", + "description": "Photographic plates and film, exposed and developed, other than cinematographic film" }, { - "value": "3002 13 00", - "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale" + "value": "4820 30 00", + "description": "Binders (other than book covers), folders and file covers" }, { - "value": "3002 14 00", - "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale" + "value": "4901", + "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" }, { - "value": "3002 15 00", - "description": "Immunological products, put up in measured doses or in forms or packings for retail sale" + "value": "4902", + "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" }, { - "value": "3002 19 00", - "description": "Other" + "value": "4903 00 00", + "description": "Children's picture, drawing or colouring books" }, { - "value": "3002 20", - "description": "Vaccines for human medicine" + "value": "4904 00 00", + "description": "Music, printed or in manuscript, whether or not bound or illustrated" }, { - "value": "3004", - "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale" + "value": "4905 91 00", + "description": "In book form" }, { - "value": "3005", - "description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes" + "value": "4905 99 00", + "description": "Other" }, { - "value": "3006 10 90", - "description": "Other" + "value": "4906 00 00", + "description": "Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing" }, { - "value": "3006 20 00", - "description": "Blood-grouping reagents" + "value": "4911 10 10", + "description": "Commercial catalogues" }, { - "value": "3006 30 00", - "description": "Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient" + "value": "4911 10 90", + "description": "Other" }, { - "value": "3006 60 00", - "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides" + "value": "4911 91 00", + "description": "Pictures, designs and photographs" }, { - "value": "3006 70 00", - "description": "Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments" + "value": "4911 99 00", + "description": "Other" }, { - "value": "3006 92 00", - "description": "Waste pharmaceuticals" + "value": "8442 50 00", + "description": "Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)" }, { - "value": "6305 10 10", - "description": "Used" + "value": "8523 29 19", + "description": "Other" }, { - "value": "6305 20 00", - "description": "Of cotton" + "value": "8523 49 10", + "description": "Digital versatile discs (DVD)" }, { - "value": "6305 32 90", + "value": "8523 49 20", "description": "Other" }, { - "value": "6305 39 00", + "value": "8523 51 90", "description": "Other" }, { - "value": "6305 90 00", - "description": "Of other textile materials" + "value": "9503 00 70", + "description": "Other toys, put up in sets or outfits" } ] }, - "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" - }, - "comment": "For reimbursed pharmaceutical products (article 281 octies of the general tax code)" - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 5.5 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "0505", - "description": "Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers" - }, - { - "value": "0506 90 00", - "description": "Other" - }, - { - "value": "0507", - "description": "Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products" - }, - { - "value": "0511", - "description": "Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption" - }, - { - "value": "0714", - "description": "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith" + "value": "46.49.21", + "description": "Wholesale trade services of books" }, { - "value": "1006", - "description": "Rice" + "value": "46.49.22", + "description": "Wholesale trade services of magazines and newspapers" }, { - "value": "1211 50 00", - "description": "Ephedra" + "value": "47.00.61", + "description": "Retail trade services of books" }, { - "value": "1211 90 86", - "description": "Other" + "value": "47.00.62", + "description": "Retail trade services of newspapers and magazines" }, { - "value": "1212 21 00", - "description": "Fit for human consumption" + "value": "58.11.1", + "description": "Printed books" }, { - "value": "1212 29 00", - "description": "Other" + "value": "58.11.20", + "description": "Books on disk, tape or other physical media" }, { - "value": "15", - "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" + "value": "58.11.30", + "description": "On-line books" }, { - "value": "1703", - "description": "Molasses resulting from the extraction or refining of sugar" + "value": "58.12.10", + "description": "Directories and mailing lists printed or on physical media" }, { - "value": "1802 00 00", - "description": "Cocoa shells, husks, skins and other cocoa waste" + "value": "58.12.20", + "description": "On-line directories and mailing lists" }, { - "value": "1904", - "description": "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included" + "value": "58.13.10", + "description": "Printed newspapers" }, { - "value": "2102 20 19", - "description": "Other" + "value": "58.13.20", + "description": "On-line newspapers" }, { - "value": "2102 20 90", - "description": "Other" + "value": "58.14.1", + "description": "Printed journals and periodicals" }, { - "value": "23", - "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" + "value": "58.14.20", + "description": "On-line journals and periodicals" }, { - "value": "2501 00 99", - "description": "Other" + "value": "59.20.31", + "description": "Printed music" }, { - "value": "2509 00 00", - "description": "Chalk" + "value": "77.29.19", + "description": "Rental and leasing services of other personal and household goods n.e.c." }, { - "value": "2510", - "description": "Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk" - }, - { - "value": "2519 90 30", - "description": "Dead-burned (sintered) magnesia" - }, - { - "value": "2801 20 00", - "description": "Iodine" - }, - { - "value": "2817 00 00", - "description": "Zinc oxide; zinc peroxide" - }, - { - "value": "2833 21 00", - "description": "Of magnesium" - }, - { - "value": "2833 25 00", - "description": "Of copper" - }, - { - "value": "2833 29 20", - "description": "Of cadmium; of chromium; of zinc" - }, - { - "value": "2835 24 00", - "description": "Of potassium" - }, - { - "value": "2835 25 00", - "description": "Calcium hydrogenorthophosphate (‘dicalcium phosphate’)" - }, + "value": "91.01.11", + "description": "Library services" + } + ] + }, + "category": { + "identifier": "LOAN_LIBRARIES", + "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" + }, + "comment": "Article 278-0 bis A 3° of the general tax code" + }, + { + "memberState": "FR", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 5.5 + }, + "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ { - "value": "2903 39 11", - "description": "Bromomethane (methyl bromide)" + "value": "49.32.1", + "description": "Taxi operation services" }, { - "value": "2912 41 00", - "description": "Vanillin (4-hydroxy-3-methoxybenzaldehyde)" + "value": "53.20.12", + "description": "Food home delivery services" }, { - "value": "2914 71 00", - "description": "Chlordecone (ISO)" + "value": "53.20.19", + "description": "Other postal and courier services n.e.c." }, { - "value": "2914 79 00", - "description": "Other" + "value": "56.21.1", + "description": "Event catering services" }, { - "value": "2915 29 00", - "description": "Other" + "value": "74.30.12", + "description": "Interpretation services" }, { - "value": "2918 12 00", - "description": "Tartaric acid" + "value": "81.21.10", + "description": "General cleaning services of buildings" }, { - "value": "2918 15 00", - "description": "Salts and esters of citric acid" + "value": "85.59.19", + "description": "Education services n.e.c." }, { - "value": "2922 41 00", - "description": "Lysine and its esters; salts thereof" + "value": "88.10.1", + "description": "Social work services without accommodation for the elderly and disabled" }, { - "value": "2922 50 00", - "description": "Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function" + "value": "88.91.11", + "description": "Child day-care services excluding day-care services for the disabled" }, { - "value": "2923 10 00", - "description": "Choline and its salts" + "value": "88.91.12", + "description": "Day-care services for disabled children and young people" }, { - "value": "2923 20 00", - "description": "Lecithins and other phosphoaminolipids" + "value": "88.91.13", + "description": "Baby-sitting services" }, { - "value": "2930", - "description": "Organo-sulphur compounds" + "value": "96.01.19", + "description": "Other textile cleaning services" }, { - "value": "2936", - "description": "Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent" + "value": "96.02.13", + "description": "Cosmetic treatment, manicuring and pedicuring services" }, { - "value": "2942 00 00", - "description": "Other organic compounds" + "value": "96.02.19", + "description": "Other beauty treatment services" }, { - "value": "3102", - "description": "Mineral or chemical fertilisers, nitrogenous" + "value": "96.09.11", + "description": "Pet care services" }, { - "value": "3103 90 00", - "description": "Other" - }, + "value": "96.09.19", + "description": "Other miscellaneous services n.e.c." + } + ] + }, + "category": { + "identifier": "DOMESTIC_CARE", + "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled" + }, + "comment": "Article 278-0 bis D of the general tax code" + }, + { + "memberState": "FR", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 1.05 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "REGION", + "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)" + }, + "comment": "The super reduced rate in Martinique, Guadeloupe and Réunion is 1.05% (for the press)." + }, + { + "memberState": "FR", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 5.5 + }, + "situationOn": "2024-07-01+02:00", + "cnCodes": { + "code": [ { - "value": "3105 10 00", - "description": "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" + "value": "01", + "description": "CHAPTER 1 - LIVE ANIMALS" }, { - "value": "3105 30 00", - "description": "Diammonium hydrogenorthophosphate (diammonium phosphate)" + "value": "03", + "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES" }, { - "value": "3105 40 00", - "description": "Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)" + "value": "04", + "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" }, { - "value": "3501 10 90", - "description": "Other" + "value": "05", + "description": "CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" }, { - "value": "3501 90 90", - "description": "Other" + "value": "07", + "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS" }, { - "value": "3502 11 90", - "description": "Other" + "value": "10", + "description": "CHAPTER 10 - CEREALS" }, { - "value": "3502 19 90", - "description": "Other" + "value": "12", + "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER" }, { - "value": "3502 20 91", - "description": "Dried (for example, in sheets, scales, flakes, powder)" + "value": "1301", + "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)" }, { - "value": "3502 20 99", + "value": "1404 90 00", "description": "Other" }, { - "value": "3502 90 70", - "description": "Other" + "value": "17", + "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" }, { - "value": "3502 90 90", - "description": "Albuminates and other albumin derivatives" + "value": "2308 00 40", + "description": "Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes" }, { - "value": "3504 00", - "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed" + "value": "2401 10", + "description": "Tobacco, not stemmed\/stripped" }, { - "value": "3505 10 90", - "description": "Other" + "value": "4403", + "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared" }, { - "value": "3804 00 00", - "description": "Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803" + "value": "5102", + "description": "Fine or coarse animal hair, not carded or combed" }, { - "value": "0508 00", - "description": "Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof" + "value": "5305 00 00", + "description": "Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)" } ] }, @@ -515,7 +453,7 @@ "identifier": "FOODSTUFFS", "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Foodstuffs for animal consumption (article 278-0 bis A. 1°-00 bis of the general tax code). Excepted 1501 10 90, 1501 20 90, 1514 19 10, 1521 90 99, 2930 20, 2930 30, 2930 70" + "comment": "Comments Products of agricultural, fishery, fish and poultry origin which have not undergone any processing and which are normally intended for use in agricultural production (article 278-0 bis A. 1°-0 bis of the general tax code). Excepted 0501 and 1704" }, { "memberState": "FR", @@ -714,266 +652,248 @@ "cnCodes": { "code": [ { - "value": "3704 00", - "description": "Photographic plates, film, paper, paperboard and textiles, exposed but not developed" + "value": "0505", + "description": "Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers" }, { - "value": "3705 00", - "description": "Photographic plates and film, exposed and developed, other than cinematographic film" + "value": "0506 90 00", + "description": "Other" }, { - "value": "4911 91 00", - "description": "Pictures, designs and photographs" - } - ] - }, - "category": { - "identifier": "PHOTOGRAPHS", - "description": "Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included" - }, - "comment": "Article 278-0 bis I of the general tax code" - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 5.5 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ - { - "value": "3704 00 10", - "description": "Plates and film" + "value": "0507", + "description": "Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products" }, { - "value": "3705 00", - "description": "Photographic plates and film, exposed and developed, other than cinematographic film" + "value": "0511", + "description": "Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption" }, { - "value": "4820 30 00", - "description": "Binders (other than book covers), folders and file covers" + "value": "0714", + "description": "Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith" }, { - "value": "4901", - "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets" + "value": "1006", + "description": "Rice" }, { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "1211 50 00", + "description": "Ephedra" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "1211 90 86", + "description": "Other" }, { - "value": "4904 00 00", - "description": "Music, printed or in manuscript, whether or not bound or illustrated" + "value": "1212 21 00", + "description": "Fit for human consumption" }, { - "value": "4905 91 00", - "description": "In book form" + "value": "1212 29 00", + "description": "Other" }, { - "value": "4905 99 00", - "description": "Other" + "value": "15", + "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES" }, { - "value": "4906 00 00", - "description": "Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing" + "value": "1703", + "description": "Molasses resulting from the extraction or refining of sugar" }, { - "value": "4911 10 10", - "description": "Commercial catalogues" + "value": "1802 00 00", + "description": "Cocoa shells, husks, skins and other cocoa waste" }, { - "value": "4911 10 90", - "description": "Other" + "value": "1904", + "description": "Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included" }, { - "value": "4911 91 00", - "description": "Pictures, designs and photographs" + "value": "2102 20 19", + "description": "Other" }, { - "value": "4911 99 00", + "value": "2102 20 90", "description": "Other" }, { - "value": "8442 50 00", - "description": "Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)" + "value": "23", + "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER" }, { - "value": "8523 29 19", + "value": "2501 00 99", "description": "Other" }, { - "value": "8523 49 10", - "description": "Digital versatile discs (DVD)" + "value": "2509 00 00", + "description": "Chalk" }, { - "value": "8523 49 20", - "description": "Other" + "value": "2510", + "description": "Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk" }, { - "value": "8523 51 90", - "description": "Other" + "value": "2519 90 30", + "description": "Dead-burned (sintered) magnesia" }, { - "value": "9503 00 70", - "description": "Other toys, put up in sets or outfits" - } - ] - }, - "cpaCodes": { - "code": [ + "value": "2801 20 00", + "description": "Iodine" + }, { - "value": "46.49.21", - "description": "Wholesale trade services of books" + "value": "2817 00 00", + "description": "Zinc oxide; zinc peroxide" }, { - "value": "46.49.22", - "description": "Wholesale trade services of magazines and newspapers" + "value": "2833 21 00", + "description": "Of magnesium" }, { - "value": "47.00.61", - "description": "Retail trade services of books" + "value": "2833 25 00", + "description": "Of copper" }, { - "value": "47.00.62", - "description": "Retail trade services of newspapers and magazines" + "value": "2833 29 20", + "description": "Of cadmium; of chromium; of zinc" }, { - "value": "58.11.1", - "description": "Printed books" + "value": "2835 24 00", + "description": "Of potassium" }, { - "value": "58.11.20", - "description": "Books on disk, tape or other physical media" + "value": "2835 25 00", + "description": "Calcium hydrogenorthophosphate (‘dicalcium phosphate’)" }, { - "value": "58.11.30", - "description": "On-line books" + "value": "2903 39 11", + "description": "Bromomethane (methyl bromide)" }, { - "value": "58.12.10", - "description": "Directories and mailing lists printed or on physical media" + "value": "2912 41 00", + "description": "Vanillin (4-hydroxy-3-methoxybenzaldehyde)" }, { - "value": "58.12.20", - "description": "On-line directories and mailing lists" + "value": "2914 71 00", + "description": "Chlordecone (ISO)" }, { - "value": "58.13.10", - "description": "Printed newspapers" + "value": "2914 79 00", + "description": "Other" }, { - "value": "58.13.20", - "description": "On-line newspapers" + "value": "2915 29 00", + "description": "Other" }, { - "value": "58.14.1", - "description": "Printed journals and periodicals" + "value": "2918 12 00", + "description": "Tartaric acid" }, { - "value": "58.14.20", - "description": "On-line journals and periodicals" + "value": "2918 15 00", + "description": "Salts and esters of citric acid" }, { - "value": "59.20.31", - "description": "Printed music" + "value": "2922 41 00", + "description": "Lysine and its esters; salts thereof" }, { - "value": "77.29.19", - "description": "Rental and leasing services of other personal and household goods n.e.c." + "value": "2922 50 00", + "description": "Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function" }, { - "value": "91.01.11", - "description": "Library services" - } - ] - }, - "category": { - "identifier": "LOAN_LIBRARIES", - "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …" - }, - "comment": "Article 278-0 bis A 3° of the general tax code" - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "SUPER_REDUCED_RATE", - "value": 2.1 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + "value": "2923 10 00", + "description": "Choline and its salts" + }, { - "value": "4901 99 00", + "value": "2923 20 00", + "description": "Lecithins and other phosphoaminolipids" + }, + { + "value": "2930", + "description": "Organo-sulphur compounds" + }, + { + "value": "2936", + "description": "Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent" + }, + { + "value": "2942 00 00", + "description": "Other organic compounds" + }, + { + "value": "3102", + "description": "Mineral or chemical fertilisers, nitrogenous" + }, + { + "value": "3103 90 00", "description": "Other" }, { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "3105 10 00", + "description": "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "3105 30 00", + "description": "Diammonium hydrogenorthophosphate (diammonium phosphate)" }, { - "value": "4907 00 10", - "description": "Postage, revenue and similar stamps" + "value": "3105 40 00", + "description": "Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)" }, { - "value": "4911 10 90", + "value": "3501 10 90", "description": "Other" - } - ] - }, - "category": { - "identifier": "NEWSPAPERS", - "description": "Newspapers" - }, - "comment": "Article 298 septies of the general tax code" - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "SUPER_REDUCED_RATE", - "value": 2.1 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + }, { - "value": "4901 99 00", + "value": "3501 90 90", "description": "Other" }, { - "value": "4902", - "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material" + "value": "3502 11 90", + "description": "Other" }, { - "value": "4903 00 00", - "description": "Children's picture, drawing or colouring books" + "value": "3502 19 90", + "description": "Other" }, { - "value": "4907 00 10", - "description": "Postage, revenue and similar stamps" + "value": "3502 20 91", + "description": "Dried (for example, in sheets, scales, flakes, powder)" }, { - "value": "4911 10 90", + "value": "3502 20 99", + "description": "Other" + }, + { + "value": "3502 90 70", + "description": "Other" + }, + { + "value": "3502 90 90", + "description": "Albuminates and other albumin derivatives" + }, + { + "value": "3504 00", + "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed" + }, + { + "value": "3505 10 90", "description": "Other" + }, + { + "value": "3804 00 00", + "description": "Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803" + }, + { + "value": "0508 00", + "description": "Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof" } ] }, "category": { - "identifier": "PERIODICALS", - "description": "Periodicals" + "identifier": "FOODSTUFFS", + "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" }, - "comment": "Publications of general interest with a direct connection to current affairs" + "comment": "Foodstuffs for animal consumption (article 278-0 bis A. 1°-00 bis of the general tax code). Excepted 1501 10 90, 1501 20 90, 1514 19 10, 1521 90 99, 2930 20, 2930 30, 2930 70" }, { "memberState": "FR", @@ -983,23 +903,31 @@ "value": 5.5 }, "situationOn": "2024-07-01+02:00", - "cnCodes": { + "cpaCodes": { "code": [ { - "value": "3924 90 00", - "description": "Other" + "value": "59.14.10", + "description": "Motion picture projection services" }, { - "value": "9619 00", - "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material" + "value": "90.02", + "description": "Support services to performing arts" + }, + { + "value": "90.04.10", + "description": "Arts facility operation services" + }, + { + "value": "91.04.11", + "description": "Botanical and zoological garden services" } ] }, "category": { - "identifier": "PHARMACEUTICAL_PRODUCTS", - "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…" + "identifier": "CULTURAL_EVENTS", + "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities" }, - "comment": "For sanitary protection for women (article 278-0 bis A 1° bis of the general tax code), and condoms (article 278-0 bis A, 1° ter of the general tax code)" + "comment": "Shows, theatres, circuses, concerts, cinemas, admission to zoologic parcs, teaching and practice of horseback riding, entry fees for video gaming competitions (article 278-0 bis F, G, L and O of the general tax code)" }, { "memberState": "FR", @@ -1009,471 +937,386 @@ "value": 5.5 }, "situationOn": "2024-07-01+02:00", + "cpaCodes": { + "code": [ + { + "value": "93.11.10", + "description": "Sports facility operation services" + }, + { + "value": "93.12.10", + "description": "Services of sport clubs" + }, + { + "value": "93.19.11", + "description": "Sports and recreational sports event promotion services" + } + ] + }, + "category": { + "identifier": "SPORTING_EVENTS", + "description": "Admission to sporting events" + }, + "comment": "Article 278-0 bis J of the general tax code" + }, + { + "memberState": "FR", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 8.5 + }, + "situationOn": "2024-07-01+02:00", + "category": { + "identifier": "REGION", + "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)" + }, + "comment": "The standard VAT rate in Martinique, Guadeloupe and Réunion is 8.5%. The reduced rate is 2.1%." + }, + { + "memberState": "FR", + "type": "REDUCED", + "rate": { + "type": "REDUCED_RATE", + "value": 10 + }, + "situationOn": "2024-07-01+02:00", "cnCodes": { "code": [ { - "value": "3006 10 90", + "value": "02", + "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL" + }, + { + "value": "1514 19 10", + "description": "For technical or industrial uses other than the manufacture of foodstuffs for human consumption" + }, + { + "value": "1514 19 90", "description": "Other" }, { - "value": "4014 10 00", - "description": "Sheath contraceptives" + "value": "1516 20 95", + "description": "Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption" }, { - "value": "6305 10 10", - "description": "Used" + "value": "1518 00", + "description": "Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included" }, { - "value": "6305 20 00", - "description": "Of cotton" + "value": "1521 90 91", + "description": "Raw" }, { - "value": "6305 32 90", + "value": "1521 90 99", "description": "Other" }, { - "value": "6305 39 00", + "value": "2102 20 19", "description": "Other" }, { - "value": "6305 90 00", - "description": "Of other textile materials" + "value": "2501 00", + "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water" }, { - "value": "9018 31", - "description": "Syringes, with or without needles" + "value": "2802 00 00", + "description": "Sulphur, sublimed or precipitated; colloidal sulphur" }, { - "value": "9018 39 00", + "value": "2820 10 00", + "description": "Manganese dioxide" + }, + { + "value": "2820 90 90", "description": "Other" - } - ] - }, - "category": { - "identifier": "MEDICAL_EQUIPMENT", - "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods" - }, - "comment": "Article 278-0 bis A 2° of the general tax code \/ masks and protective equipments against covid-19 until january 2025 (articles 5 and 6 of the Amending Finance Bill for 2020)" - }, - { - "memberState": "FR", - "type": "REDUCED", - "rate": { - "type": "REDUCED_RATE", - "value": 5.5 - }, - "situationOn": "2024-07-01+02:00", - "cnCodes": { - "code": [ + }, { - "value": "01", - "description": "CHAPTER 1 - LIVE ANIMALS" + "value": "2821 10 00", + "description": "Iron oxides and hydroxides" }, { - "value": "03", - "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES" + "value": "2825 50 00", + "description": "Copper oxides and hydroxides" }, { - "value": "04", - "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" + "value": "2825 90 85", + "description": "Other" }, { - "value": "05", - "description": "CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED" + "value": "2827 39", + "description": "Other" }, { - "value": "07", - "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS" + "value": "2827 41 00", + "description": "Of copper" }, { - "value": "10", - "description": "CHAPTER 10 - CEREALS" + "value": "2827 60 00", + "description": "Iodides and iodide oxides" }, { - "value": "12", - "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER" + "value": "2829 90 80", + "description": "Other" }, { - "value": "1301", - "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)" + "value": "2833 25 00", + "description": "Of copper" }, { - "value": "1404 90 00", + "value": "2833 29 30", + "description": "Of cobalt; of titanium" + }, + { + "value": "2833 29 80", "description": "Other" }, { - "value": "17", - "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY" + "value": "2834 29 20", + "description": "Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead" }, { - "value": "2308 00 40", - "description": "Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes" + "value": "2835 22 00", + "description": "Of mono- or disodium" }, { - "value": "2401 10", - "description": "Tobacco, not stemmed\/stripped" + "value": "2835 26 00", + "description": "Other phosphates of calcium" }, { - "value": "4403", - "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared" + "value": "2835 29", + "description": "Other" }, { - "value": "5102", - "description": "Fine or coarse animal hair, not carded or combed" + "value": "2835 29 90", + "description": "Other" }, { - "value": "5305 00 00", - "description": "Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)" - } - ] - }, - "category": { - "identifier": "FOODSTUFFS", - "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …" - }, - "comment": "Comments Products of agricultural, fishery, fish and poultry origin which have not undergone any processing and which are normally intended for use in agricultural production (article 278-0 bis A. 1°-0 bis of the general tax code). Excepted 0501 and 1704" - }, - { - "memberState": "FR", - "type": "STANDARD", - "rate": { - "type": "DEFAULT", - "value": 20 - }, - "situationOn": "2024-07-01+02:00", - "comment": "
http:\/\/bofip.impots.gouv.fr\/bofip\/1379-PGP<\/a><\/p>\n Article 278 of the General Tax Code<\/p>"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "5805 00 00",
- "description": "Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up"
- }
- },
- "category": {
- "identifier": "TAPESTRIES",
- "description": "Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists…"
- },
- "comment": "Article 278-0 bis I of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9701",
- "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques"
- }
- },
- "category": {
- "identifier": "PICTURES",
- "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
- },
- "comment": "Article 278-0 bis I 1° of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9702 00 00",
- "description": "Original engravings, prints and lithographs"
- }
- },
- "category": {
- "identifier": "IMPRESSIONS",
- "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…"
- },
- "comment": "Article 278-0 bis I of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
- }
- },
- "category": {
- "identifier": "SCULPTURE_CASTS",
- "description": "Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title…"
- },
- "comment": "Article 278-0 bis I of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "2835 31 00",
+ "description": "Sodium triphosphate (sodium tripolyphosphate)"
+ },
{
- "value": "3002 15 00",
- "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
+ "value": "2835 39 00",
+ "description": "Other"
},
{
- "value": "3821 00 00",
- "description": "Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells"
+ "value": "2836 30 00",
+ "description": "Sodium hydrogencarbonate (sodium bicarbonate)"
},
{
- "value": "3822 00 00",
- "description": "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials"
+ "value": "2836 50 00",
+ "description": "Calcium carbonate"
},
{
- "value": "3002 20 10",
- "description": "Vaccines against SARS-related coronaviruses (SARS-CoV species)"
- }
- ]
- },
- "category": {
- "identifier": "PHARMACEUTICAL_PRODUCTS",
- "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
- },
- "comment": "According to Council Directive (EU) 2020\/2020 of 7 December 2020 amending Directive 2006\/112\/EC as regards temporary measures in relation to value added tax applicable to COVID-19 vaccines and in vitro diagnostic medical devices in response to the COVID-19 pandemic.\n\nArticle 46 of the French Draft Finance Bill for 2021 : article 278 ter of the general tax code."
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
+ "value": "2836 99 11",
+ "description": "Of magnesium; of copper"
+ },
{
- "value": "86.10.1",
- "description": "Hospital services"
+ "value": "2836 99 17",
+ "description": "Other"
},
{
- "value": "86.21.10",
- "description": "General medical practice services"
+ "value": "2841 70 00",
+ "description": "Molybdates"
},
{
- "value": "86.22.1",
- "description": "Specialist medical practice services"
+ "value": "2842 90",
+ "description": "Other"
},
{
- "value": "86.23.1",
- "description": "Dental practice services"
+ "value": "3002 90 50",
+ "description": "Cultures of micro-organisms"
},
{
- "value": "86.90.11",
- "description": "Pregnancy related services"
+ "value": "3301 12",
+ "description": "Of orange"
},
{
- "value": "86.90.12",
- "description": "Nursing services"
+ "value": "3302 90",
+ "description": "Other"
},
{
- "value": "86.90.13",
- "description": "Physiotherapeutic services"
+ "value": "3504 00 90",
+ "description": "Other"
},
{
- "value": "86.90.18",
- "description": "Mental health services"
+ "value": "3804 00 00",
+ "description": "Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803"
},
{
- "value": "96.04.10",
- "description": "Physical well-being services"
+ "value": "3808 69 00",
+ "description": "Other"
+ },
+ {
+ "value": "3808 91",
+ "description": "Insecticides"
+ },
+ {
+ "value": "3808 92",
+ "description": "Fungicides"
+ },
+ {
+ "value": "3808 93",
+ "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ },
+ {
+ "value": "3808 99",
+ "description": "Other"
}
]
},
- "category": {
- "identifier": "MEDICAL_CARE",
- "description": "Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)"
- },
- "comment": "Article 261 4. 1° of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "NOT_APPLICABLE",
- "value": 0
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "WINDOW_CLEANING",
- "description": "Window cleaning and cleaning in private households"
- }
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 0.9
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
- },
- "comment": "For Corsica: 0.9% on sales of live animals to non-sujected to VAT entities, and on the first performances or circus."
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9704 00 00",
- "description": "Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907"
- }
- },
- "category": {
- "identifier": "POSTAGE",
- "description": "Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)"
- },
- "comment": "Article 278-0 bis I of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "9705 00 00",
- "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest"
+ "value": "01",
+ "description": "Products of agriculture, hunting and related services"
}
},
"category": {
- "identifier": "ZOOLOGICAL",
- "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)"
+ "identifier": "AGRICULTURAL_PRODUCTION",
+ "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings"
},
- "comment": "Article 278-0 bis I of the general tax code"
+ "comment": "article 278 bis 5° b e of the general tax code. Excepted 2501 00 10 and 2827 39 10"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "9706 00 00",
- "description": "Antiques of an age exceeding 100 years"
- }
- },
- "category": {
- "identifier": "100_YEARS_OLD",
- "description": "Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)"
- },
- "comment": "Article 278-0 bis I of the general tax code"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
"code": [
{
- "value": "35.11.10",
- "description": "Electricity"
+ "value": "2804 40 00",
+ "description": "Oxygen"
+ },
+ {
+ "value": "2811 29 30",
+ "description": "Nitrogen oxides"
+ },
+ {
+ "value": "2941",
+ "description": "Antibiotics"
+ },
+ {
+ "value": "3001 20 10",
+ "description": "Of human origin"
+ },
+ {
+ "value": "3001 90 20",
+ "description": "Of human origin"
+ },
+ {
+ "value": "3002 12 00",
+ "description": "Antisera and other blood fractions"
+ },
+ {
+ "value": "3002 20",
+ "description": "Vaccines for human medicine"
+ },
+ {
+ "value": "3004",
+ "description": "Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale"
+ },
+ {
+ "value": "3005",
+ "description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes"
+ },
+ {
+ "value": "3006 30 00",
+ "description": "Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient"
+ },
+ {
+ "value": "3006 60 00",
+ "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides"
+ },
+ {
+ "value": "3006 70 00",
+ "description": "Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments"
},
{
- "value": "35.13.10",
- "description": "Distribution services of electricity"
+ "value": "3006 92 00",
+ "description": "Waste pharmaceuticals"
},
{
- "value": "35.14.10",
- "description": "Trade services of electricity"
+ "value": "3301 90 90",
+ "description": "Other"
+ },
+ {
+ "value": "3306 10 00",
+ "description": "Dentifrices"
+ },
+ {
+ "value": "3401 11 00",
+ "description": "For toilet use (including medicated products)"
+ },
+ {
+ "value": "3503 00 10",
+ "description": "Gelatin and derivatives thereof"
+ },
+ {
+ "value": "3926 90 97",
+ "description": "Other"
+ },
+ {
+ "value": "6305 10 10",
+ "description": "Used"
+ },
+ {
+ "value": "6305 20 00",
+ "description": "Of cotton"
+ },
+ {
+ "value": "6305 39 00",
+ "description": "Other"
+ },
+ {
+ "value": "6305 90 00",
+ "description": "Of other textile materials"
+ },
+ {
+ "value": "9018 90 50",
+ "description": "Transfusion and infusion apparatus"
+ },
+ {
+ "value": "9602 00 00",
+ "description": "Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin"
}
]
},
"category": {
- "identifier": "SUPPLY_ELECTRICITY",
- "description": "Supply of electricity"
- },
- "comment": "For the subscription part of the bill (article 278-0 bis B of the general tax code)"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5.5
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "35.2",
- "description": "Manufactured gas; distribution services of gaseous fuels through mains"
- }
- },
- "category": {
- "identifier": "SUPPLY_GAS",
- "description": "Supply of natural gas"
+ "identifier": "PHARMACEUTICAL_PRODUCTS",
+ "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
},
- "comment": "For the subscription part of the bill (article 278-0 bis B of the general tax code)"
+ "comment": "For non reimbursed pharmaceutical products (article 278 quater of the general tax code)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
- "value": "35.30.12",
- "description": "Steam and hot water supply services through mains"
+ "value": "36.00.20",
+ "description": "Treatment and distribution services of water through mains"
}
},
"category": {
- "identifier": "SUPPLY_HEATING",
- "description": "Supply of district heating"
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
},
- "comment": "For the subscription part of the bill. When produced at least 50% from biomass, geothermal, solar thermal energy, waste and recovered energy (article 278-0 bis B of the general tax code)"
+ "comment": "Article 279 b 2° of the general tax code"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
@@ -1528,21 +1371,7 @@
"identifier": "STREET_CLEANING",
"description": "Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13"
},
- "comment": "The services of treatment of household waste the local authorities when the waste is treated separately (article 278-0 bis M of the general tax code)"
- },
- {
- "memberState": "FR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 1.05
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
- },
- "comment": "The super reduced rate in Martinique, Guadeloupe and Réunion is 1.05% (for the press)."
+ "comment": "The rest of the services of treatment of household waste the local authorities (article 279 H of the general tax code)"
},
{
"memberState": "FR",
@@ -1552,30 +1381,58 @@
"value": 5.5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ "value": "3006 10 90",
+ "description": "Other"
},
{
- "value": "43",
- "description": "Specialised construction works"
+ "value": "4014 10 00",
+ "description": "Sheath contraceptives"
+ },
+ {
+ "value": "6305 10 10",
+ "description": "Used"
+ },
+ {
+ "value": "6305 20 00",
+ "description": "Of cotton"
+ },
+ {
+ "value": "6305 32 90",
+ "description": "Other"
+ },
+ {
+ "value": "6305 39 00",
+ "description": "Other"
+ },
+ {
+ "value": "6305 90 00",
+ "description": "Of other textile materials"
+ },
+ {
+ "value": "9018 31",
+ "description": "Syringes, with or without needles"
+ },
+ {
+ "value": "9018 39 00",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "PRIVATE_DWELLINGS",
- "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied"
+ "identifier": "MEDICAL_EQUIPMENT",
+ "description": "Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods"
},
- "comment": "Energetic improvement works in more than two years old housings (article 278-0 bis of the general tax code)"
+ "comment": "Article 278-0 bis A 2° of the general tax code \/ masks and protective equipments against covid-19 until january 2025 (articles 5 and 6 of the Amending Finance Bill for 2020)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
@@ -1594,167 +1451,137 @@
"identifier": "HOUSING_PROVISION",
"description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "The building land, the construction and some works for social housing (articles 278 sexies, 278 sexies A and 278 sexies-0 A of the general tax code)"
+ "comment": "The rest of the social housing works (article 279-0 bis A of the general tax code)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "49.32.1",
- "description": "Taxi operation services"
- },
- {
- "value": "53.20.12",
- "description": "Food home delivery services"
- },
- {
- "value": "53.20.19",
- "description": "Other postal and courier services n.e.c."
- },
- {
- "value": "56.21.1",
- "description": "Event catering services"
- },
- {
- "value": "74.30.12",
- "description": "Interpretation services"
- },
- {
- "value": "81.21.10",
- "description": "General cleaning services of buildings"
- },
- {
- "value": "85.59.19",
- "description": "Education services n.e.c."
- },
- {
- "value": "88.10.1",
- "description": "Social work services without accommodation for the elderly and disabled"
- },
- {
- "value": "88.91.11",
- "description": "Child day-care services excluding day-care services for the disabled"
- },
- {
- "value": "88.91.12",
- "description": "Day-care services for disabled children and young people"
- },
- {
- "value": "88.91.13",
- "description": "Baby-sitting services"
- },
- {
- "value": "96.01.19",
- "description": "Other textile cleaning services"
- },
- {
- "value": "96.02.13",
- "description": "Cosmetic treatment, manicuring and pedicuring services"
- },
- {
- "value": "96.02.19",
- "description": "Other beauty treatment services"
- },
- {
- "value": "96.09.11",
- "description": "Pet care services"
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
},
{
- "value": "96.09.19",
- "description": "Other miscellaneous services n.e.c."
+ "value": "43",
+ "description": "Specialised construction works"
}
]
},
"category": {
- "identifier": "DOMESTIC_CARE",
- "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled"
+ "identifier": "PRIVATE_DWELLINGS",
+ "description": "The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied"
},
- "comment": "Article 278-0 bis D of the general tax code"
+ "comment": "The rest of the renovation works in more than two years old housings is taxed at 10% (article 279-0 bis of the general tax code)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "59.14.10",
- "description": "Motion picture projection services"
+ "value": "49.10.1",
+ "description": "Passenger rail transport services, interurban"
},
{
- "value": "90.02",
- "description": "Support services to performing arts"
+ "value": "49.3",
+ "description": "Other passenger land transport services"
},
{
- "value": "90.04.10",
- "description": "Arts facility operation services"
+ "value": "50.10",
+ "description": "Sea and coastal passenger water transport services"
},
{
- "value": "91.04.11",
- "description": "Botanical and zoological garden services"
+ "value": "50.30",
+ "description": "Inland passenger water transport services"
+ },
+ {
+ "value": "51.10",
+ "description": "Passenger air transport services"
}
]
},
"category": {
- "identifier": "CULTURAL_EVENTS",
- "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities"
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "Article 279 b quater of the general tax code"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "55",
+ "description": "Accommodation services"
+ }
+ },
+ "category": {
+ "identifier": "ACCOMMODATION",
+ "description": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites"
},
- "comment": "Shows, theatres, circuses, concerts, cinemas, admission to zoologic parcs, teaching and practice of horseback riding, entry fees for video gaming competitions (article 278-0 bis F, G, L and O of the general tax code)"
+ "comment": "article 279 a of the general tax code"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "93.11.10",
- "description": "Sports facility operation services"
- },
- {
- "value": "93.12.10",
- "description": "Services of sport clubs"
+ "value": "56.10",
+ "description": "Restaurant and mobile food serving services"
},
{
- "value": "93.19.11",
- "description": "Sports and recreational sports event promotion services"
+ "value": "56.2",
+ "description": "Event catering services and other food serving services"
}
]
},
"category": {
- "identifier": "SPORTING_EVENTS",
- "description": "Admission to sporting events"
+ "identifier": "RESTAURANT",
+ "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
},
- "comment": "Article 278-0 bis J of the general tax code"
+ "comment": "Article 279 m of the general tax code (alcoholic beverages excluded)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 8.5
+ "value": 10
},
"situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "60.20.1",
+ "description": "Television programming and broadcasting services"
+ }
+ },
"category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
+ "identifier": "BROADCASTING_SERVICES",
+ "description": "Reception of radio and television broadcasting services"
},
- "comment": "The standard VAT rate in Martinique, Guadeloupe and Réunion is 8.5%. The reduced rate is 2.1%."
+ "comment": "Television broadcasting services (article 279 b octies of the general tax code)"
},
{
"memberState": "FR",
@@ -1764,235 +1591,133 @@
"value": 10
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "02",
- "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL"
- },
- {
- "value": "1514 19 10",
- "description": "For technical or industrial uses other than the manufacture of foodstuffs for human consumption"
- },
- {
- "value": "1514 19 90",
- "description": "Other"
- },
- {
- "value": "1516 20 95",
- "description": "Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption"
- },
- {
- "value": "1518 00",
- "description": "Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included"
- },
- {
- "value": "1521 90 91",
- "description": "Raw"
- },
- {
- "value": "1521 90 99",
- "description": "Other"
- },
- {
- "value": "2102 20 19",
- "description": "Other"
- },
- {
- "value": "2501 00",
- "description": "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water"
- },
- {
- "value": "2802 00 00",
- "description": "Sulphur, sublimed or precipitated; colloidal sulphur"
- },
- {
- "value": "2820 10 00",
- "description": "Manganese dioxide"
- },
- {
- "value": "2820 90 90",
- "description": "Other"
- },
- {
- "value": "2821 10 00",
- "description": "Iron oxides and hydroxides"
- },
- {
- "value": "2825 50 00",
- "description": "Copper oxides and hydroxides"
- },
- {
- "value": "2825 90 85",
- "description": "Other"
- },
- {
- "value": "2827 39",
- "description": "Other"
- },
- {
- "value": "2827 41 00",
- "description": "Of copper"
- },
- {
- "value": "2827 60 00",
- "description": "Iodides and iodide oxides"
- },
- {
- "value": "2829 90 80",
- "description": "Other"
- },
- {
- "value": "2833 25 00",
- "description": "Of copper"
- },
- {
- "value": "2833 29 30",
- "description": "Of cobalt; of titanium"
- },
- {
- "value": "2833 29 80",
- "description": "Other"
- },
- {
- "value": "2834 29 20",
- "description": "Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead"
- },
- {
- "value": "2835 22 00",
- "description": "Of mono- or disodium"
- },
- {
- "value": "2835 26 00",
- "description": "Other phosphates of calcium"
- },
- {
- "value": "2835 29",
- "description": "Other"
- },
- {
- "value": "2835 29 90",
- "description": "Other"
- },
- {
- "value": "2835 31 00",
- "description": "Sodium triphosphate (sodium tripolyphosphate)"
- },
- {
- "value": "2835 39 00",
- "description": "Other"
- },
- {
- "value": "2836 30 00",
- "description": "Sodium hydrogencarbonate (sodium bicarbonate)"
- },
- {
- "value": "2836 50 00",
- "description": "Calcium carbonate"
- },
- {
- "value": "2836 99 11",
- "description": "Of magnesium; of copper"
- },
- {
- "value": "2836 99 17",
- "description": "Other"
- },
- {
- "value": "2841 70 00",
- "description": "Molybdates"
+ "value": "82.30.1",
+ "description": "Convention and trade show organisation services"
},
{
- "value": "2842 90",
- "description": "Other"
+ "value": "90.04.10",
+ "description": "Arts facility operation services"
},
{
- "value": "3002 90 50",
- "description": "Cultures of micro-organisms"
+ "value": "91.02.10",
+ "description": "Museum operation services"
},
{
- "value": "3301 12",
- "description": "Of orange"
+ "value": "91.03.10",
+ "description": "Operation services of historical sites and buildings and similar visitor attractions"
},
{
- "value": "3302 90",
- "description": "Other"
+ "value": "91.04.1",
+ "description": "Botanical and zoological garden services and nature reserve services"
},
{
- "value": "3504 00 90",
- "description": "Other"
+ "value": "93.11.10",
+ "description": "Sports facility operation services"
},
{
- "value": "3804 00 00",
- "description": "Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803"
+ "value": "93.21.10",
+ "description": "Amusement park and theme park services"
},
{
- "value": "3808 69 00",
- "description": "Other"
+ "value": "93.29.1",
+ "description": "Other recreational services n.e.c."
},
{
- "value": "3808 91",
- "description": "Insecticides"
+ "value": "93.29.21",
+ "description": "Firework and \"light and sound\" shows services"
},
{
- "value": "3808 92",
- "description": "Fungicides"
- },
+ "value": "93.29.29",
+ "description": "Entertainment services n.e.c."
+ }
+ ]
+ },
+ "category": {
+ "identifier": "CULTURAL_EVENTS",
+ "description": "Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities"
+ },
+ "comment": "Admission to exhibitions, sites and installations of a cultural, recreational, educational or professional nature (article 279 b nonies of the general tax code)"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "3808 93",
- "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ "value": "90.01.10",
+ "description": "Services of performing artists"
},
- {
- "value": "3808 99",
- "description": "Other"
+ {
+ "value": "90.03.11",
+ "description": "Services provided by authors, composers, sculptors and other artists, except performing artists"
}
]
},
- "cpaCodes": {
- "code": {
- "value": "01",
- "description": "Products of agriculture, hunting and related services"
- }
- },
"category": {
- "identifier": "AGRICULTURAL_PRODUCTION",
- "description": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings"
+ "identifier": "WRITERS_SERVICES",
+ "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
},
- "comment": "article 278 bis 5° b e of the general tax code. Excepted 2501 00 10 and 2827 39 10"
+ "comment": "Royalties (article 279 g of the general tax code)"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 13
+ },
+ "situationOn": "2024-07-01+02:00",
+ "category": {
+ "identifier": "REGION",
+ "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
+ },
+ "comment": "For Corsica: rate of 13% on oil products; 10% on construction works, sales on farm machinery, sales on eaten in products, etc.; 2.1% (reduced rate)."
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 2.1
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "2804 40 00",
- "description": "Oxygen"
+ "value": "2941",
+ "description": "Antibiotics"
},
{
- "value": "2811 29 30",
- "description": "Nitrogen oxides"
+ "value": "3002 11 00",
+ "description": "Malaria diagnostic test kits"
},
{
- "value": "2941",
- "description": "Antibiotics"
+ "value": "3002 12 00",
+ "description": "Antisera and other blood fractions"
},
{
- "value": "3001 20 10",
- "description": "Of human origin"
+ "value": "3002 13 00",
+ "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "3001 90 20",
- "description": "Of human origin"
+ "value": "3002 14 00",
+ "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "3002 12 00",
- "description": "Antisera and other blood fractions"
+ "value": "3002 15 00",
+ "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
+ },
+ {
+ "value": "3002 19 00",
+ "description": "Other"
},
{
"value": "3002 20",
@@ -2006,6 +1731,14 @@
"value": "3005",
"description": "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes"
},
+ {
+ "value": "3006 10 90",
+ "description": "Other"
+ },
+ {
+ "value": "3006 20 00",
+ "description": "Blood-grouping reagents"
+ },
{
"value": "3006 30 00",
"description": "Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient"
@@ -2023,232 +1756,499 @@
"description": "Waste pharmaceuticals"
},
{
- "value": "3301 90 90",
+ "value": "6305 10 10",
+ "description": "Used"
+ },
+ {
+ "value": "6305 20 00",
+ "description": "Of cotton"
+ },
+ {
+ "value": "6305 32 90",
"description": "Other"
},
{
- "value": "3306 10 00",
- "description": "Dentifrices"
+ "value": "6305 39 00",
+ "description": "Other"
},
{
- "value": "3401 11 00",
- "description": "For toilet use (including medicated products)"
+ "value": "6305 90 00",
+ "description": "Of other textile materials"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "PHARMACEUTICAL_PRODUCTS",
+ "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
+ },
+ "comment": "For reimbursed pharmaceutical products (article 281 octies of the general tax code)"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 2.1
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "4901 99 00",
+ "description": "Other"
},
{
- "value": "3503 00 10",
- "description": "Gelatin and derivatives thereof"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
},
{
- "value": "3926 90 97",
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
+ },
+ {
+ "value": "4907 00 10",
+ "description": "Postage, revenue and similar stamps"
+ },
+ {
+ "value": "4911 10 90",
+ "description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "NEWSPAPERS",
+ "description": "Newspapers"
+ },
+ "comment": "Article 298 septies of the general tax code"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 2.1
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "4901 99 00",
"description": "Other"
},
{
- "value": "6305 10 10",
- "description": "Used"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
},
{
- "value": "6305 20 00",
- "description": "Of cotton"
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
{
- "value": "6305 39 00",
+ "value": "4907 00 10",
+ "description": "Postage, revenue and similar stamps"
+ },
+ {
+ "value": "4911 10 90",
"description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "PERIODICALS",
+ "description": "Periodicals"
+ },
+ "comment": "Publications of general interest with a direct connection to current affairs"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3704 00",
+ "description": "Photographic plates, film, paper, paperboard and textiles, exposed but not developed"
},
{
- "value": "6305 90 00",
- "description": "Of other textile materials"
+ "value": "3705 00",
+ "description": "Photographic plates and film, exposed and developed, other than cinematographic film"
},
{
- "value": "9018 90 50",
- "description": "Transfusion and infusion apparatus"
+ "value": "4911 91 00",
+ "description": "Pictures, designs and photographs"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "PHOTOGRAPHS",
+ "description": "Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included"
+ },
+ "comment": "Article 278-0 bis I of the general tax code"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3924 90 00",
+ "description": "Other"
},
{
- "value": "9602 00 00",
- "description": "Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin"
+ "value": "9619 00",
+ "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
}
]
},
"category": {
- "identifier": "PHARMACEUTICAL_PRODUCTS",
- "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
+ "identifier": "PHARMACEUTICAL_PRODUCTS",
+ "description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
+ },
+ "comment": "For sanitary protection for women (article 278-0 bis A 1° bis of the general tax code), and condoms (article 278-0 bis A, 1° ter of the general tax code)"
+ },
+ {
+ "memberState": "FR",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 20
+ },
+ "situationOn": "2024-07-01+02:00",
+ "comment": "