http:\/\/bofip.impots.gouv.fr\/bofip\/1379-PGP<\/a><\/p>\nArticle 278 of the General Tax Code<\/p>"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
{
- "value": "6305 39 00",
- "description": "Other"
+ "value": "3002 15 00",
+ "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "6305 90 00",
- "description": "Of other textile materials"
+ "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": "9018 90 50",
- "description": "Transfusion and infusion apparatus"
+ "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": "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": "3002 20 10",
+ "description": "Vaccines against SARS-related coronaviruses (SARS-CoV species)"
}
]
},
@@ -1912,343 +1849,406 @@
"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 non reimbursed pharmaceutical products (article 278 quater of the general tax code)"
+ "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": "REDUCED_RATE",
- "value": 10
+ "value": 5.5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "36.00.20",
- "description": "Treatment and distribution services of water through mains"
+ "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": "SUPPLY_WATER",
- "description": "Supply of water"
+ "identifier": "PICTURES",
+ "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
},
- "comment": "Article 279 b 2° of the general tax code"
+ "comment": "Article 278-0 bis I 1° of the general tax code"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "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": "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": "EXEMPTED",
+ "value": 0
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "38.11.11",
- "description": "Collection services of non-hazardous recyclable waste, municipal"
- },
- {
- "value": "38.11.21",
- "description": "Collection services of non-hazardous non-recyclable waste, municipal"
- },
- {
- "value": "38.11.6",
- "description": "Services of transfer facilities for non-hazardous waste"
+ "value": "86.10.1",
+ "description": "Hospital services"
},
{
- "value": "38.12.13",
- "description": "Collection services of hazardous municipal waste"
+ "value": "86.21.10",
+ "description": "General medical practice services"
},
{
- "value": "38.21.10",
- "description": "Non-hazardous waste treatment for final disposal services"
+ "value": "86.22.1",
+ "description": "Specialist medical practice services"
},
{
- "value": "38.21.2",
- "description": "Non-hazardous waste disposal services"
+ "value": "86.23.1",
+ "description": "Dental practice services"
},
{
- "value": "38.22.19",
- "description": "Other hazardous waste treatment services"
+ "value": "86.90.11",
+ "description": "Pregnancy related services"
},
{
- "value": "38.22.29",
- "description": "Other hazardous waste disposal services"
+ "value": "86.90.12",
+ "description": "Nursing services"
},
{
- "value": "38.32.11",
- "description": "Sorted metal materials recovery services"
+ "value": "86.90.13",
+ "description": "Physiotherapeutic services"
},
- {
- "value": "38.32.12",
- "description": "Sorted non-metal materials recovery services"
+ {
+ "value": "86.90.18",
+ "description": "Mental health services"
},
{
- "value": "81.29.12",
- "description": "Sweeping and snow removal services"
+ "value": "96.04.10",
+ "description": "Physical well-being services"
}
]
},
"category": {
- "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"
+ "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 rest of the services of treatment of household waste the local authorities (article 279 H of the general tax code)"
+ "comment": "Article 261 4. 1° of the general tax code"
},
{
"memberState": "FR",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 10
+ "type": "NOT_APPLICABLE",
+ "value": 0
},
"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": "43",
- "description": "Specialised construction works"
- }
- ]
+ "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": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "identifier": "REGION",
+ "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
},
- "comment": "The rest of the social housing works (article 279-0 bis A of the general tax code)"
+ "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": 10
+ "value": 1.05
},
"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": "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"
+ "identifier": "REGION",
+ "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
},
- "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)"
+ "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": 10
+ "value": 5.5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "49.10.1",
- "description": "Passenger rail transport services, interurban"
- },
- {
- "value": "49.3",
- "description": "Other passenger land transport services"
- },
- {
- "value": "50.10",
- "description": "Sea and coastal passenger water transport services"
- },
- {
- "value": "50.30",
- "description": "Inland passenger water transport services"
- },
- {
- "value": "51.10",
- "description": "Passenger air transport services"
- }
- ]
+ "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": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "identifier": "ZOOLOGICAL",
+ "description": "Collections and collector’s pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)"
},
- "comment": "Article 279 b quater of the general tax code"
+ "comment": "Article 278-0 bis I 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": {
+ "cnCodes": {
"code": {
- "value": "55",
- "description": "Accommodation services"
+ "value": "9706 00 00",
+ "description": "Antiques of an age exceeding 100 years"
}
},
"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": "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 279 a of the general tax code"
+ "comment": "Article 278-0 bis I 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": "56.10",
- "description": "Restaurant and mobile food serving services"
+ "value": "35.11.10",
+ "description": "Electricity"
},
{
- "value": "56.2",
- "description": "Event catering services and other food serving services"
+ "value": "35.13.10",
+ "description": "Distribution services of electricity"
+ },
+ {
+ "value": "35.14.10",
+ "description": "Trade services of electricity"
}
]
},
"category": {
- "identifier": "RESTAURANT",
- "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
+ "identifier": "SUPPLY_ELECTRICITY",
+ "description": "Supply of electricity"
},
- "comment": "Article 279 m of the general tax code (alcoholic beverages excluded)"
+ "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": 10
+ "value": 5.5
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
- "value": "60.20.1",
- "description": "Television programming and broadcasting services"
+ "value": "35.2",
+ "description": "Manufactured gas; distribution services of gaseous fuels through mains"
}
},
"category": {
- "identifier": "BROADCASTING_SERVICES",
- "description": "Reception of radio and television broadcasting services"
+ "identifier": "SUPPLY_GAS",
+ "description": "Supply of natural gas"
},
- "comment": "Television broadcasting services (article 279 b octies of the general tax code)"
+ "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": 10
+ "value": 5.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "35.30.12",
+ "description": "Steam and hot water supply services through mains"
+ }
+ },
+ "category": {
+ "identifier": "SUPPLY_HEATING",
+ "description": "Supply of district heating"
+ },
+ "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)"
+ },
+ {
+ "memberState": "FR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5.5
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "82.30.1",
- "description": "Convention and trade show organisation services"
+ "value": "38.11.11",
+ "description": "Collection services of non-hazardous recyclable waste, municipal"
},
{
- "value": "90.04.10",
- "description": "Arts facility operation services"
+ "value": "38.11.21",
+ "description": "Collection services of non-hazardous non-recyclable waste, municipal"
},
{
- "value": "91.02.10",
- "description": "Museum operation services"
+ "value": "38.11.6",
+ "description": "Services of transfer facilities for non-hazardous waste"
},
{
- "value": "91.03.10",
- "description": "Operation services of historical sites and buildings and similar visitor attractions"
+ "value": "38.12.13",
+ "description": "Collection services of hazardous municipal waste"
},
{
- "value": "91.04.1",
- "description": "Botanical and zoological garden services and nature reserve services"
+ "value": "38.21.10",
+ "description": "Non-hazardous waste treatment for final disposal services"
},
{
- "value": "93.11.10",
- "description": "Sports facility operation services"
+ "value": "38.21.2",
+ "description": "Non-hazardous waste disposal services"
},
{
- "value": "93.21.10",
- "description": "Amusement park and theme park services"
+ "value": "38.22.19",
+ "description": "Other hazardous waste treatment services"
},
{
- "value": "93.29.1",
- "description": "Other recreational services n.e.c."
+ "value": "38.22.29",
+ "description": "Other hazardous waste disposal services"
},
{
- "value": "93.29.21",
- "description": "Firework and \"light and sound\" shows services"
+ "value": "38.32.11",
+ "description": "Sorted metal materials recovery services"
},
{
- "value": "93.29.29",
- "description": "Entertainment services n.e.c."
+ "value": "38.32.12",
+ "description": "Sorted non-metal materials recovery services"
+ },
+ {
+ "value": "81.29.12",
+ "description": "Sweeping and snow removal 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": "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": "Admission to exhibitions, sites and installations of a cultural, recreational, educational or professional nature (article 279 b nonies 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": "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": "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": "Royalties (article 279 g 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": 13
+ "value": 5.5
},
"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": "43",
+ "description": "Specialised construction works"
+ }
+ ]
+ },
"category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "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)."
+ "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)"
}
]
}
\ No newline at end of file
diff --git a/data/HR.json b/data/HR.json
index 1cffd57..43b36d0 100644
--- a/data/HR.json
+++ b/data/HR.json
@@ -1151,6 +1151,68 @@
},
"comment": "Edible oils and fats of vegetable or animal origin, baby foods and processed cereal-based foods for infants and young children and food for animals other than pet food, live animals, fresh or chilled meat and edible offal, fresh or chilled fish, molluscs or other aquatic invertebrates, fresh or chilled crustaceans, fresh or chilled crustaceans, fresh and dried fruits and nuts, fresh or chilled vegetables, roots and tubers, including dried leguminous vegetables, fresh poultry eggs in shell."
},
+ {
+ "memberState": "HR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "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": "0402 91",
+ "description": "Not containing added sugar or other sweetening matter"
+ },
+ {
+ "value": "0402 99",
+ "description": "Other"
+ },
+ {
+ "value": "1905 10 00",
+ "description": "Crispbread"
+ },
+ {
+ "value": "1905 20 10",
+ "description": "Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)"
+ },
+ {
+ "value": "1905 40",
+ "description": "Rusks, toasted bread and similar toasted products"
+ },
+ {
+ "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": "1905 90 70",
+ "description": "Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose"
+ },
+ {
+ "value": "1905 90 80",
+ "description": "Other"
+ },
+ {
+ "value": "2202 99 91",
+ "description": "Less than 0,2 %"
+ },
+ {
+ "value": "2202 99 95",
+ "description": "0,2 % or more but less than 2 %"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Reduced rate applies to all types of bread,\nand all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurized, homogenized, condensed (other than sour milk, yoghurt, kefir, chocolate milk and other milk products), substitute for mother’s milk."
+ },
{
"memberState": "HR",
"type": "REDUCED",
@@ -1321,68 +1383,6 @@
},
"comment": "Applies to medicines which have the approval of the competent authority for medicines and medical products."
},
- {
- "memberState": "HR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "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": "0402 91",
- "description": "Not containing added sugar or other sweetening matter"
- },
- {
- "value": "0402 99",
- "description": "Other"
- },
- {
- "value": "1905 10 00",
- "description": "Crispbread"
- },
- {
- "value": "1905 20 10",
- "description": "Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)"
- },
- {
- "value": "1905 40",
- "description": "Rusks, toasted bread and similar toasted products"
- },
- {
- "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": "1905 90 70",
- "description": "Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose"
- },
- {
- "value": "1905 90 80",
- "description": "Other"
- },
- {
- "value": "2202 99 91",
- "description": "Less than 0,2 %"
- },
- {
- "value": "2202 99 95",
- "description": "0,2 % or more but less than 2 %"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Reduced rate applies to all types of bread,\nand all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurized, homogenized, condensed (other than sour milk, yoghurt, kefir, chocolate milk and other milk products), substitute for mother’s milk."
- },
{
"memberState": "HR",
"type": "REDUCED",
@@ -1836,20 +1836,46 @@
"cnCodes": {
"code": [
{
- "value": "2711 11 00",
- "description": "Natural gas"
+ "value": "4901 99 00",
+ "description": "Other"
},
{
- "value": "2711 21 00",
- "description": "Natural gas"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
}
]
},
"category": {
- "identifier": "SUPPLY_GAS",
- "description": "Supply of natural gas"
+ "identifier": "NEWSPAPERS",
+ "description": "Newspapers"
},
- "comment": "Applies to supply of natural gas, including fees related to that supply, made until March 31, 2025."
+ "comment": "Applies to newspaper of the newspaper publisher which has the status of a medium, published daily, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content."
+ },
+ {
+ "memberState": "HR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "4901 99 00",
+ "description": "Other"
+ },
+ {
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "PERIODICALS",
+ "description": "Periodicals"
+ },
+ "comment": "Applies to scientific periodicals"
},
{
"memberState": "HR",
@@ -1921,78 +1947,6 @@
},
"comment": "Applies to books of professional, scientific, artistic, cultural or educational content, textbooks for education, for primary, secondary and tertiary education, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content."
},
- {
- "memberState": "HR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "31",
- "description": "CHAPTER 31 - FERTILISERS"
- },
- {
- "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": "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": "Pesticides and other agrochemical products are insecticides, rodenticides, fungicides, herbicides, anti-germination agents, plant growth regulators, disinfectants and similar products, put up in forms or packings for individual sale or as preparations or articles of CN 3808.\nResidues and waste from the food industry and prepared animal food from Ch. 23 excluding greaves CN 2301 10, wine lees and tartar CN 2307 and other than dog and cat food, put up in packings for individual sale CN 2309 10;"
- },
- {
- "memberState": "HR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "4401",
- "description": "Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms"
- }
- },
- "category": {
- "identifier": "WOOD_ARTICLE98",
- "description": "Wood used as firewood (until 1 January 2030)"
- },
- "comment": "Applies to supply of firewood, pellets, briquettes and wood chips made until March 31, 2025."
- },
- {
- "memberState": "HR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "4901 99 00",
- "description": "Other"
- },
- {
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
- }
- ]
- },
- "category": {
- "identifier": "PERIODICALS",
- "description": "Periodicals"
- },
- "comment": "Applies to scientific periodicals"
- },
{
"memberState": "HR",
"type": "REDUCED",
@@ -2201,32 +2155,6 @@
},
"comment": "Applies to supplies of urns and coffins"
},
- {
- "memberState": "HR",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "4901 99 00",
- "description": "Other"
- },
- {
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
- }
- ]
- },
- "category": {
- "identifier": "NEWSPAPERS",
- "description": "Newspapers"
- },
- "comment": "Applies to newspaper of the newspaper publisher which has the status of a medium, published daily, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content."
- },
{
"memberState": "HR",
"type": "REDUCED",
@@ -2365,6 +2293,78 @@
"value": 25
},
"situationOn": "2024-07-01+02:00"
+ },
+ {
+ "memberState": "HR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "2711 11 00",
+ "description": "Natural gas"
+ },
+ {
+ "value": "2711 21 00",
+ "description": "Natural gas"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "SUPPLY_GAS",
+ "description": "Supply of natural gas"
+ },
+ "comment": "Applies to supply of natural gas, including fees related to that supply, made until March 31, 2025."
+ },
+ {
+ "memberState": "HR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "4401",
+ "description": "Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms"
+ }
+ },
+ "category": {
+ "identifier": "WOOD_ARTICLE98",
+ "description": "Wood used as firewood (until 1 January 2030)"
+ },
+ "comment": "Applies to supply of firewood, pellets, briquettes and wood chips made until March 31, 2025."
+ },
+ {
+ "memberState": "HR",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "31",
+ "description": "CHAPTER 31 - FERTILISERS"
+ },
+ {
+ "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": "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": "Pesticides and other agrochemical products are insecticides, rodenticides, fungicides, herbicides, anti-germination agents, plant growth regulators, disinfectants and similar products, put up in forms or packings for individual sale or as preparations or articles of CN 3808.\nResidues and waste from the food industry and prepared animal food from Ch. 23 excluding greaves CN 2301 10, wine lees and tartar CN 2307 and other than dog and cat food, put up in packings for individual sale CN 2309 10;"
}
]
}
\ No newline at end of file
diff --git a/data/HU.json b/data/HU.json
index a3b0c9f..a9045bc 100644
--- a/data/HU.json
+++ b/data/HU.json
@@ -186,16 +186,38 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0103 92 19",
- "description": "Other"
- }
+ "code": [
+ {
+ "value": "0401",
+ "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
+ },
+ {
+ "value": "0402",
+ "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
+ },
+ {
+ "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": "0404 10",
+ "description": "Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter"
+ },
+ {
+ "value": "0405",
+ "description": "Butter and other fats and oils derived from milk; dairy spreads"
+ },
+ {
+ "value": "0406",
+ "description": "Cheese and curd"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Live domestic swine, of a weight of not less than 50 kg"
+ "comment": "Milk and milk products (excluding mother’s milk, and the products under the rate 5%)"
},
{
"memberState": "HU",
@@ -207,15 +229,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0104 10 10",
- "description": "Pure-bred breeding animals"
+ "value": "0407",
+ "description": "Birds' eggs, in shell, fresh, preserved or cooked"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Pure-bred sheep for breeding"
+ "comment": "Birds’ eggs, in shell, fresh"
},
{
"memberState": "HU",
@@ -228,20 +250,76 @@
"cnCodes": {
"code": [
{
- "value": "0104 10 30",
- "description": "Lambs (up to a year old)"
+ "value": "1211 50 00",
+ "description": "Ephedra"
},
{
- "value": "0104 10 80",
+ "value": "1211 90 86",
+ "description": "Other"
+ },
+ {
+ "value": "1302",
+ "description": "Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products"
+ },
+ {
+ "value": "2804 40 00",
+ "description": "Oxygen"
+ },
+ {
+ "value": "2844 40 20",
+ "description": "Artificial radioactive isotopes (Euratom)"
+ },
+ {
+ "value": "3002 11 00",
+ "description": "Malaria diagnostic test kits"
+ },
+ {
+ "value": "3002 12 00",
+ "description": "Antisera and other blood fractions"
+ },
+ {
+ "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"
+ },
+ {
+ "value": "3002 19 00",
"description": "Other"
+ },
+ {
+ "value": "3002 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"
+ },
+ {
+ "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": "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"
}
]
},
"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": "Other, live domestic sheep"
+ "comment": "human medical products, but the standard rate is applicable to products for veterinary purposes"
},
{
"memberState": "HU",
@@ -252,16 +330,34 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0104 20 10",
- "description": "Pure-bred breeding animals"
- }
+ "code": [
+ {
+ "value": "1901 10 00",
+ "description": "Preparations suitable for infants or young children, put up for retail sale"
+ },
+ {
+ "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"
+ },
+ {
+ "value": "2202 99",
+ "description": "Other"
+ },
+ {
+ "value": "3004 50 00",
+ "description": "Other, containing vitamins or other products of heading 2936"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Pure-bred breeding goats"
+ "comment": "Dietary supplements for special medicinal purposes (foodstuffs), mother’s milk substitutes and supplements (foodstuffs)"
},
{
"memberState": "HU",
@@ -273,15 +369,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0104 20 90",
+ "value": "3926 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": "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, live domestic goats"
+ "comment": "Braille-boards, plastic"
},
{
"memberState": "HU",
@@ -292,16 +388,22 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0201 10 00",
- "description": "Carcases and half-carcases"
- }
+ "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"
+ }
+ ]
},
"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": "Meat of domestic bovine animals, fresh or chilled, carcasses and half-carcasses"
+ "comment": "Books (including books reproduced on any form of physical support or medium)"
},
{
"memberState": "HU",
@@ -313,15 +415,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0201 20 20",
- "description": "‘Compensated’ quarters"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
}
},
"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": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, “compensated” quarters"
+ "comment": "Periodicals, other newspapers (journals published at least once in a year)"
},
{
"memberState": "HU",
@@ -333,15 +435,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0201 20 30",
- "description": "Unseparated or separated forequarters"
+ "value": "4904 00 00",
+ "description": "Music, printed or in manuscript, whether or not bound or illustrated"
}
},
"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": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated forequarters"
+ "comment": "Sheet-music (including sheet-music reproduced on any form of physical support or medium)"
},
{
"memberState": "HU",
@@ -352,16 +454,34 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0201 20 50",
- "description": "Unseparated or separated hindquarters"
- }
+ "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": "6304",
+ "description": "Other furnishing articles, excluding those of heading 9404"
+ },
+ {
+ "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"
+ },
+ {
+ "value": "9702",
+ "description": "Original engravings, prints and lithographs"
+ },
+ {
+ "value": "9703",
+ "description": "Original sculpture 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": "ANTIQUES",
+ "description": "Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C"
},
- "comment": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated hindquarters"
+ "comment": "importation of works of art"
},
{
"memberState": "HU",
@@ -373,15 +493,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0202 10 00",
- "description": "Carcases and half-carcases"
+ "value": "6602 00 00",
+ "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
}
},
"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": "Meat of domestic bovine animals, frozen, carcasses and half-carcasses"
+ "comment": "White canes for the blind"
},
{
"memberState": "HU",
@@ -393,15 +513,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0202 20 10",
- "description": "‘Compensated’ quarters"
+ "value": "8205 59 80",
+ "description": "Other"
}
},
"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": "Meat of domestic bovine animals, frozen, other cuts with bone in, “compensated” quarters"
+ "comment": "Perforators for the blind"
},
{
"memberState": "HU",
@@ -413,15 +533,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0202 20 30",
- "description": "Unseparated or separated forequarters"
+ "value": "8310 00 00",
+ "description": "Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"
}
},
"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": "Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated forequarters"
+ "comment": "Braille-boards, metal"
},
{
"memberState": "HU",
@@ -432,36 +552,26 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0202 20 50",
- "description": "Unseparated or separated hindquarters"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated hindquarters"
- },
- {
- "memberState": "HU",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0203",
- "description": "Meat of swine, fresh, chilled or frozen"
- }
+ "code": [
+ {
+ "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": "8472 90 90",
+ "description": "Other"
+ },
+ {
+ "value": "8543",
+ "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter"
+ }
+ ]
},
"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": "Meat of domestic swine, fresh, chilled or frozen"
+ "comment": "Braille typewriter, Braille printer, Braille display for the blind"
},
{
"memberState": "HU",
@@ -473,15 +583,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0203 11 10",
- "description": "Of domestic swine"
+ "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"
}
},
"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": "Domestic swine whole or halved, fresh or chilled"
+ "comment": "Signal processing unit for the blind and for the hearing impaired (sold at cost by the Association to its members)"
},
{
"memberState": "HU",
@@ -493,15 +603,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0203 21 10",
- "description": "Of domestic swine"
+ "value": "8517 69 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": "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": "Domestic swine whole or halved, frozen"
+ "comment": "Telephone operator adapters for the blind"
},
{
"memberState": "HU",
@@ -513,15 +623,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0204 10 00",
- "description": "Carcases and half-carcases of lamb, fresh or chilled"
+ "value": "9102",
+ "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101"
}
},
"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": "Carcasses and half-carcasses of lamb, fresh or chilled"
+ "comment": "Braille-clocks for the blind"
},
{
"memberState": "HU",
@@ -531,17 +641,23 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0204 21 00",
- "description": "Carcases and half-carcases"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "41.00.1",
+ "description": "Residential buildings"
+ },
+ {
+ "value": "68.10.11",
+ "description": "Residential buildings and associated land sales or purchases services"
+ }
+ ]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "Other meat of sheep, fresh or chilled, carcasses and half-carcasses"
+ "comment": "New residential unit proposed or existing in a multi-unit residential building with a total net floor space not exceeding 150 square meter"
},
{
"memberState": "HU",
@@ -551,17 +667,23 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0204 22 10",
- "description": "Short forequarters"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "41.00.1",
+ "description": "Residential buildings"
+ },
+ {
+ "value": "68.10.11",
+ "description": "Residential buildings and associated land sales or purchases services"
+ }
+ ]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "Other meat of sheep, fresh or chilled, other cuts with bone in, short forequarters"
+ "comment": "New single-unit residential building with a total net floor space not exceeding 300 square meters"
},
{
"memberState": "HU",
@@ -571,17 +693,23 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0204 30 00",
- "description": "Carcases and half-carcases of lamb, frozen"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "41.00.1",
+ "description": "Residential buildings"
+ },
+ {
+ "value": "68.10.11",
+ "description": "Residential buildings and associated land sales or purchases services"
+ }
+ ]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "Carcasses and half-carcasses of domestic lamb, frozen"
+ "comment": "New residential unit with a total net floor space not exceeding 150 square meters, proposed or existing in a multi-unit residential building situated in brownfield sites"
},
{
"memberState": "HU",
@@ -591,17 +719,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "0204 41 00",
- "description": "Carcases and half-carcases"
+ "value": "49.39",
+ "description": "Other passenger land transport services n.e.c."
}
},
"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": "Other meat of domestic sheep, frozen, carcasses and half-carcasses"
+ "comment": "'Hop on hop off' guided city tour by bus (scheduled transport)\nThe reduced rate is subject to a condition: the service provider shall ensure electronic payment."
},
{
"memberState": "HU",
@@ -611,17 +739,38 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0204 42 10",
- "description": "Short forequarters"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "55.10.10",
+ "description": "Room or unit accommodation services for visitors, with daily housekeeping (except time-share)"
+ },
+ {
+ "value": "55.20.11",
+ "description": "Room or unit accommodation services for visitors in youth hostels and holiday cabins"
+ },
+ {
+ "value": "55.20.12",
+ "description": "Room or unit accommodation services for visitors in time-share properties"
+ },
+ {
+ "value": "55.20.19",
+ "description": "Other room or unit accommodation services for visitors, without daily housekeeping"
+ },
+ {
+ "value": "55.30.11",
+ "description": "Camping ground services"
+ },
+ {
+ "value": "55.30.12",
+ "description": "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 …"
- },
- "comment": "Other meat of sheep, frozen, other cuts with bone in, short forequarters"
+ "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"
+ }
},
{
"memberState": "HU",
@@ -631,17 +780,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "0204 50 11",
- "description": "Carcases and half-carcases"
+ "value": "56.10",
+ "description": "Restaurant and mobile food serving services"
}
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "RESTAURANT",
+ "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
},
- "comment": "Meat of domestic goats, fresh or chilled, carcasses and half-carcasses"
+ "comment": "in restaurants meals and food, and supply of non-alcoholic beverages prepared on site"
},
{
"memberState": "HU",
@@ -651,17 +800,43 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "0204 50 13",
- "description": "Short forequarters"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "61.10.41",
+ "description": "Internet backbone services"
+ },
+ {
+ "value": "61.10.42",
+ "description": "Narrow-band Internet access services over wired networks"
+ },
+ {
+ "value": "61.10.43",
+ "description": "Broad-band Internet access services over wired networks"
+ },
+ {
+ "value": "61.20.41",
+ "description": "Narrow-band Internet access services over wireless networks"
+ },
+ {
+ "value": "61.20.42",
+ "description": "Broad-band Internet access services over wireless networks"
+ },
+ {
+ "value": "61.30.10",
+ "description": "Satellite telecommunications services, except home programme distribution services via satellite"
+ },
+ {
+ "value": "61.90.10",
+ "description": "Other telecommunications services"
+ }
+ ]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "BROADCASTING_SERVICES",
+ "description": "Reception of radio and television broadcasting services"
},
- "comment": "Meat of domestic goats, fresh or chilled, short forequarters"
+ "comment": "Internet access service"
},
{
"memberState": "HU",
@@ -671,58 +846,96 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "0204 50 51",
- "description": "Carcases and half-carcases"
+ "value": "90.01.10",
+ "description": "Services of performing artists"
}
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "WRITERS_SERVICES",
+ "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
},
- "comment": "Meat of domestic goats, frozen, carcasses and half-carcasses"
+ "comment": "supply of instrumental music services rendered by performing artists, such as live instrumental music provided in: places serving restauration or entertainment purposes, private events among family members or friends, certain events without admission fee."
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 18
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0204 50 53",
- "description": "Short forequarters"
+ "value": "0404 90",
+ "description": "Other"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Meat of domestic goats, frozen, short forequarters"
+ "comment": "Dairy products [excluding imitation milk drinks (milk-derivative-based drinks), usually containing a mixture of milk and permeates - or whey and\/or cream -, whose quality and quantitative composition differs from natural milk, and contains significantly less protein than natural milk]"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 18
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "0206 30 00",
- "description": "Of swine, fresh or chilled"
+ "value": "1806",
+ "description": "Chocolate and other food preparations containing cocoa"
},
{
- "value": "0206 41 00",
- "description": "Livers"
+ "value": "2106",
+ "description": "Food preparations 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": "Cheese-based desserts"
+ },
+ {
+ "memberState": "HU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 18
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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": "0206 49 00",
+ "value": "1903 00 00",
+ "description": "Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms"
+ },
+ {
+ "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": "1905 10 00",
+ "description": "Crispbread"
+ },
+ {
+ "value": "1905 40",
+ "description": "Rusks, toasted bread and similar toasted products"
+ },
+ {
+ "value": "1905 90",
"description": "Other"
}
]
@@ -731,47 +944,66 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Meat and edible meat offal of domestic swine, fresh, chilled or frozen"
+ "comment": "Cereals, flour, starch or milk products\n(excluding the products under the rate 5%)"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 18
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "0207",
- "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
- }
+ "code": [
+ {
+ "value": "2202 99 91",
+ "description": "Less than 0,2 %"
+ },
+ {
+ "value": "2202 99 95",
+ "description": "0,2 % or more but less than 2 %"
+ },
+ {
+ "value": "2202 99 99",
+ "description": "2 % or more"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
+ "comment": "Flavored milk"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 18
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "0301",
- "description": "Live fish"
+ "value": "90.01.10",
+ "description": "Services of performing artists"
}
},
"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": "Live fish suitable for human consumption, excluding ornamental fish"
+ "comment": "entrance to open-air festival"
+ },
+ {
+ "memberState": "HU",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 27
+ },
+ "situationOn": "2024-07-01+02:00"
},
{
"memberState": "HU",
@@ -782,22 +1014,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "0302",
- "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
- },
- {
- "value": "0303",
- "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
- }
- ]
+ "code": {
+ "value": "0103 92 19",
+ "description": "Other"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fish suitable for human consumption (including skins, roes, milt and livers thereof and other edible fish offal), fresh, chilled or frozen, excluding sharks"
+ "comment": "Live domestic swine, of a weight of not less than 50 kg"
},
{
"memberState": "HU",
@@ -809,15 +1035,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0304",
- "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
+ "value": "0104 10 10",
+ "description": "Pure-bred breeding animals"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, suitable for human consumption, excluding shark meat"
+ "comment": "Pure-bred sheep for breeding"
},
{
"memberState": "HU",
@@ -830,28 +1056,12 @@
"cnCodes": {
"code": [
{
- "value": "0401",
- "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
- },
- {
- "value": "0402",
- "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
- },
- {
- "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": "0404 10",
- "description": "Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter"
- },
- {
- "value": "0405",
- "description": "Butter and other fats and oils derived from milk; dairy spreads"
+ "value": "0104 10 30",
+ "description": "Lambs (up to a year old)"
},
{
- "value": "0406",
- "description": "Cheese and curd"
+ "value": "0104 10 80",
+ "description": "Other"
}
]
},
@@ -859,7 +1069,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Milk and milk products (excluding mother’s milk, and the products under the rate 5%)"
+ "comment": "Other, live domestic sheep"
},
{
"memberState": "HU",
@@ -870,22 +1080,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "0401 10",
- "description": "Of a fat content, by weight, not exceeding 1 %"
- },
- {
- "value": "0401 20",
- "description": "Of a fat content, by weight, exceeding 1 % but not exceeding 6 %"
- }
- ]
+ "code": {
+ "value": "0104 20 10",
+ "description": "Pure-bred breeding animals"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Milk (excluding mother’s milk)"
+ "comment": "Pure-bred breeding goats"
},
{
"memberState": "HU",
@@ -897,15 +1101,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0407",
- "description": "Birds' eggs, in shell, fresh, preserved or cooked"
+ "value": "0104 20 90",
+ "description": "Other"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Birds’ eggs, in shell, fresh"
+ "comment": "Other, live domestic goats"
},
{
"memberState": "HU",
@@ -916,78 +1120,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "1211 50 00",
- "description": "Ephedra"
- },
- {
- "value": "1211 90 86",
- "description": "Other"
- },
- {
- "value": "1302",
- "description": "Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products"
- },
- {
- "value": "2804 40 00",
- "description": "Oxygen"
- },
- {
- "value": "2844 40 20",
- "description": "Artificial radioactive isotopes (Euratom)"
- },
- {
- "value": "3002 11 00",
- "description": "Malaria diagnostic test kits"
- },
- {
- "value": "3002 12 00",
- "description": "Antisera and other blood fractions"
- },
- {
- "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"
- },
- {
- "value": "3002 19 00",
- "description": "Other"
- },
- {
- "value": "3002 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"
- },
- {
- "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": "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"
- }
- ]
+ "code": {
+ "value": "0201 10 00",
+ "description": "Carcases and half-carcases"
+ }
},
"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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "human medical products, but the standard rate is applicable to products for veterinary purposes"
+ "comment": "Meat of domestic bovine animals, fresh or chilled, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -998,34 +1140,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "1901 10 00",
- "description": "Preparations suitable for infants or young children, put up for retail sale"
- },
- {
- "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"
- },
- {
- "value": "2202 99",
- "description": "Other"
- },
- {
- "value": "3004 50 00",
- "description": "Other, containing vitamins or other products of heading 2936"
- }
- ]
+ "code": {
+ "value": "0201 20 20",
+ "description": "‘Compensated’ quarters"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Dietary supplements for special medicinal purposes (foodstuffs), mother’s milk substitutes and supplements (foodstuffs)"
+ "comment": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, “compensated” quarters"
},
{
"memberState": "HU",
@@ -1037,15 +1161,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "3926 90",
- "description": "Other"
+ "value": "0201 20 30",
+ "description": "Unseparated or separated forequarters"
}
},
"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": "Braille-boards, plastic"
+ "comment": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated forequarters"
},
{
"memberState": "HU",
@@ -1056,22 +1180,16 @@
},
"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"
- }
- ]
+ "code": {
+ "value": "0201 20 50",
+ "description": "Unseparated or separated hindquarters"
+ }
},
"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": "Books (including books reproduced on any form of physical support or medium)"
+ "comment": "Meat of domestic bovine animals, fresh or chilled, other cuts with bone in, unseparated or separated hindquarters"
},
{
"memberState": "HU",
@@ -1083,15 +1201,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
+ "value": "0202 10 00",
+ "description": "Carcases and half-carcases"
}
},
"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": "Periodicals, other newspapers (journals published at least once in a year)"
+ "comment": "Meat of domestic bovine animals, frozen, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -1103,15 +1221,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ "value": "0202 20 10",
+ "description": "‘Compensated’ quarters"
}
},
"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": "Sheet-music (including sheet-music reproduced on any form of physical support or medium)"
+ "comment": "Meat of domestic bovine animals, frozen, other cuts with bone in, “compensated” quarters"
},
{
"memberState": "HU",
@@ -1122,34 +1240,16 @@
},
"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": "6304",
- "description": "Other furnishing articles, excluding those of heading 9404"
- },
- {
- "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"
- },
- {
- "value": "9702",
- "description": "Original engravings, prints and lithographs"
- },
- {
- "value": "9703",
- "description": "Original sculpture and statuary, in any material"
- }
- ]
+ "code": {
+ "value": "0202 20 30",
+ "description": "Unseparated or separated forequarters"
+ }
},
"category": {
- "identifier": "ANTIQUES",
- "description": "Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "importation of works of art"
+ "comment": "Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated forequarters"
},
{
"memberState": "HU",
@@ -1161,15 +1261,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "6602 00 00",
- "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
+ "value": "0202 20 50",
+ "description": "Unseparated or separated hindquarters"
}
},
"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": "White canes for the blind"
+ "comment": "Meat of domestic bovine animals, frozen, other cuts with bone in, unseparated or separated hindquarters"
},
{
"memberState": "HU",
@@ -1181,15 +1281,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "8205 59 80",
- "description": "Other"
+ "value": "0203",
+ "description": "Meat of swine, fresh, chilled or frozen"
}
},
"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": "Perforators for the blind"
+ "comment": "Meat of domestic swine, fresh, chilled or frozen"
},
{
"memberState": "HU",
@@ -1201,15 +1301,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "8310 00 00",
- "description": "Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"
+ "value": "0203 11 10",
+ "description": "Of domestic swine"
}
},
"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": "Braille-boards, metal"
+ "comment": "Domestic swine whole or halved, fresh or chilled"
},
{
"memberState": "HU",
@@ -1220,26 +1320,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "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": "8472 90 90",
- "description": "Other"
- },
- {
- "value": "8543",
- "description": "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter"
- }
- ]
+ "code": {
+ "value": "0203 21 10",
+ "description": "Of domestic swine"
+ }
},
"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": "Braille typewriter, Braille printer, Braille display for the blind"
+ "comment": "Domestic swine whole or halved, frozen"
},
{
"memberState": "HU",
@@ -1251,15 +1341,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "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": "0204 10 00",
+ "description": "Carcases and half-carcases of lamb, fresh or chilled"
}
},
"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": "Signal processing unit for the blind and for the hearing impaired (sold at cost by the Association to its members)"
+ "comment": "Carcasses and half-carcasses of lamb, fresh or chilled"
},
{
"memberState": "HU",
@@ -1271,15 +1361,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "8517 69 90",
- "description": "Other"
+ "value": "0204 21 00",
+ "description": "Carcases and half-carcases"
}
},
"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": "Telephone operator adapters for the blind"
+ "comment": "Other meat of sheep, fresh or chilled, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -1291,15 +1381,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "9102",
- "description": "Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101"
+ "value": "0204 22 10",
+ "description": "Short forequarters"
}
},
"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": "Braille-clocks for the blind"
+ "comment": "Other meat of sheep, fresh or chilled, other cuts with bone in, short forequarters"
},
{
"memberState": "HU",
@@ -1309,23 +1399,37 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.1",
- "description": "Residential buildings"
- },
- {
- "value": "68.10.11",
- "description": "Residential buildings and associated land sales or purchases services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "0204 30 00",
+ "description": "Carcases and half-carcases of lamb, frozen"
+ }
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Carcasses and half-carcasses of domestic lamb, frozen"
+ },
+ {
+ "memberState": "HU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "0204 41 00",
+ "description": "Carcases and half-carcases"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "New residential unit proposed or existing in a multi-unit residential building with a total net floor space not exceeding 150 square meter"
+ "comment": "Other meat of domestic sheep, frozen, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -1335,23 +1439,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.1",
- "description": "Residential buildings"
- },
- {
- "value": "68.10.11",
- "description": "Residential buildings and associated land sales or purchases services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "0204 42 10",
+ "description": "Short forequarters"
+ }
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "New single-unit residential building with a total net floor space not exceeding 300 square meters"
+ "comment": "Other meat of sheep, frozen, other cuts with bone in, short forequarters"
},
{
"memberState": "HU",
@@ -1361,23 +1459,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.1",
- "description": "Residential buildings"
- },
- {
- "value": "68.10.11",
- "description": "Residential buildings and associated land sales or purchases services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "0204 50 11",
+ "description": "Carcases and half-carcases"
+ }
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "New residential unit with a total net floor space not exceeding 150 square meters, proposed or existing in a multi-unit residential building situated in brownfield sites"
+ "comment": "Meat of domestic goats, fresh or chilled, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -1387,17 +1479,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "49.39",
- "description": "Other passenger land transport services n.e.c."
+ "value": "0204 50 13",
+ "description": "Short forequarters"
}
},
"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": "'Hop on hop off' guided city tour by bus (scheduled transport)\nThe reduced rate is subject to a condition: the service provider shall ensure electronic payment."
+ "comment": "Meat of domestic goats, fresh or chilled, short forequarters"
},
{
"memberState": "HU",
@@ -1407,38 +1499,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "55.10.10",
- "description": "Room or unit accommodation services for visitors, with daily housekeeping (except time-share)"
- },
- {
- "value": "55.20.11",
- "description": "Room or unit accommodation services for visitors in youth hostels and holiday cabins"
- },
- {
- "value": "55.20.12",
- "description": "Room or unit accommodation services for visitors in time-share properties"
- },
- {
- "value": "55.20.19",
- "description": "Other room or unit accommodation services for visitors, without daily housekeeping"
- },
- {
- "value": "55.30.11",
- "description": "Camping ground services"
- },
- {
- "value": "55.30.12",
- "description": "Recreational and vacation camp services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "0204 50 51",
+ "description": "Carcases and half-carcases"
+ }
},
"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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Meat of domestic goats, frozen, carcasses and half-carcasses"
},
{
"memberState": "HU",
@@ -1448,17 +1519,17 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "56.10",
- "description": "Restaurant and mobile food serving services"
+ "value": "0204 50 53",
+ "description": "Short forequarters"
}
},
"category": {
- "identifier": "RESTAURANT",
- "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "in restaurants meals and food, and supply of non-alcoholic beverages prepared on site"
+ "comment": "Meat of domestic goats, frozen, short forequarters"
},
{
"memberState": "HU",
@@ -1468,43 +1539,27 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "61.10.41",
- "description": "Internet backbone services"
- },
- {
- "value": "61.10.42",
- "description": "Narrow-band Internet access services over wired networks"
- },
- {
- "value": "61.10.43",
- "description": "Broad-band Internet access services over wired networks"
- },
- {
- "value": "61.20.41",
- "description": "Narrow-band Internet access services over wireless networks"
- },
- {
- "value": "61.20.42",
- "description": "Broad-band Internet access services over wireless networks"
+ "value": "0206 30 00",
+ "description": "Of swine, fresh or chilled"
},
{
- "value": "61.30.10",
- "description": "Satellite telecommunications services, except home programme distribution services via satellite"
+ "value": "0206 41 00",
+ "description": "Livers"
},
{
- "value": "61.90.10",
- "description": "Other telecommunications services"
+ "value": "0206 49 00",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "BROADCASTING_SERVICES",
- "description": "Reception of radio and television broadcasting services"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Internet access service"
+ "comment": "Meat and edible meat offal of domestic swine, fresh, chilled or frozen"
},
{
"memberState": "HU",
@@ -1514,55 +1569,55 @@
"value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "90.01.10",
- "description": "Services of performing artists"
+ "value": "0207",
+ "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
}
},
"category": {
- "identifier": "WRITERS_SERVICES",
- "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "supply of instrumental music services rendered by performing artists, such as live instrumental music provided in: places serving restauration or entertainment purposes, private events among family members or friends, certain events without admission fee."
+ "comment": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 18
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0404 90",
- "description": "Other"
+ "value": "0301",
+ "description": "Live fish"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Dairy products [excluding imitation milk drinks (milk-derivative-based drinks), usually containing a mixture of milk and permeates - or whey and\/or cream -, whose quality and quantitative composition differs from natural milk, and contains significantly less protein than natural milk]"
+ "comment": "Live fish suitable for human consumption, excluding ornamental fish"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 18
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "1806",
- "description": "Chocolate and other food preparations containing cocoa"
+ "value": "0302",
+ "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
},
{
- "value": "2106",
- "description": "Food preparations not elsewhere specified or included"
+ "value": "0303",
+ "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
}
]
},
@@ -1570,71 +1625,45 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Cheese-based desserts"
+ "comment": "Fish suitable for human consumption (including skins, roes, milt and livers thereof and other edible fish offal), fresh, chilled or frozen, excluding sharks"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 18
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "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": "1903 00 00",
- "description": "Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms"
- },
- {
- "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": "1905 10 00",
- "description": "Crispbread"
- },
- {
- "value": "1905 40",
- "description": "Rusks, toasted bread and similar toasted products"
- },
- {
- "value": "1905 90",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "0304",
+ "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Cereals, flour, starch or milk products\n(excluding the products under the rate 5%)"
+ "comment": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen, suitable for human consumption, excluding shark meat"
},
{
"memberState": "HU",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 18
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "2202 99 91",
- "description": "Less than 0,2 %"
- },
- {
- "value": "2202 99 95",
- "description": "0,2 % or more but less than 2 %"
+ "value": "0401 10",
+ "description": "Of a fat content, by weight, not exceeding 1 %"
},
{
- "value": "2202 99 99",
- "description": "2 % or more"
+ "value": "0401 20",
+ "description": "Of a fat content, by weight, exceeding 1 % but not exceeding 6 %"
}
]
},
@@ -1642,36 +1671,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Flavored milk"
- },
- {
- "memberState": "HU",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 18
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "90.01.10",
- "description": "Services of performing artists"
- }
- },
- "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": "entrance to open-air festival"
- },
- {
- "memberState": "HU",
- "type": "STANDARD",
- "rate": {
- "type": "DEFAULT",
- "value": 27
- },
- "situationOn": "2024-07-01+02:00"
+ "comment": "Milk (excluding mother’s milk)"
}
]
}
\ No newline at end of file
diff --git a/data/IE.json b/data/IE.json
index 9c49f13..9071c91 100644
--- a/data/IE.json
+++ b/data/IE.json
@@ -1,222 +1,6 @@
{
"additionalInformation": {},
"vatRateResults": [
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "cpaCodes": {
- "code": [
- {
- "value": "01.61.10",
- "description": "Support services to crop production"
- },
- {
- "value": "01.62.1",
- "description": "Support services to animal production"
- },
- {
- "value": "28.30.9",
- "description": "Parts of agricultural machinery and equipment; sub-contracted operations as part of manufacturing of agricultural and forestry machinery"
- },
- {
- "value": "33.12.21",
- "description": "Repair and maintenance services of agricultural and forestry machinery"
- }
- ]
- },
- "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"
- }
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "9401 20 00",
- "description": "Seats of a kind used for motor vehicles"
- }
- },
- "cpaCodes": {
- "code": [
- {
- "value": "33.12.29",
- "description": "Repair and maintenance services of other special-purpose machinery"
- },
- {
- "value": "33.19.10",
- "description": "Repair services of other equipment"
- }
- ]
- },
- "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": "Repairs to medical equipment apply at the 13.5% rate."
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
- },
- {
- "value": "41.00.30",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
- }
- ]
- },
- "category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
- }
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
- },
- {
- "value": "41.00.30",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation 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"
- }
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "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": "1905 31",
- "description": "Sweet biscuits"
- },
- {
- "value": "1905 90",
- "description": "Other"
- },
- {
- "value": "2106",
- "description": "Food preparations not elsewhere specified or included"
- }
- ]
- },
- "cpaCodes": {
- "code": [
- {
- "value": "56.10",
- "description": "Restaurant and mobile food serving services"
- },
- {
- "value": "56.10.1",
- "description": "Restaurant and mobile food serving services"
- },
- {
- "value": "56.29",
- "description": "Other food serving services"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Restaurant food, food served in canteens, and take away food is subject to the reduced rate of VAT of 13.5%."
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "81.21.10",
- "description": "General cleaning services of buildings"
- },
- {
- "value": "81.22.11",
- "description": "Window cleaning services"
- }
- ]
- },
- "category": {
- "identifier": "WINDOW_CLEANING",
- "description": "Window cleaning and cleaning in private households"
- }
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 13.5
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": {
- "value": "84.12.13",
- "description": "Administrative housing and community amenity services"
- }
- },
- "category": {
- "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": "Street cleaning and refuse collecting apply at the 13.5% rate, waste treatment is at the standard VAT rate of 23%."
- },
{
"memberState": "IE",
"type": "STANDARD",
@@ -224,7 +8,7 @@
"type": "DEFAULT",
"value": 23
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"comment": "
The Standard Rate of VAT was temporarily reduced from 23% to 21% from 1 September 2020 to 28 February 2021. It has been restored to 23% from 1 March 2021.<\/p>"
},
{
@@ -234,40 +18,28 @@
"type": "EXEMPTED",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "0201",
- "description": "Meat of bovine animals, fresh or chilled"
- },
- {
- "value": "0304",
- "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
- },
- {
- "value": "0401",
- "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
- },
- {
- "value": "07",
- "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ "value": "4901",
+ "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
},
{
- "value": "0805",
- "description": "Citrus fruit, fresh or dried"
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
{
- "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": "4905",
+ "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
}
]
},
"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": "The Zero Rate of VAT applies to the supply of foodstuffs like bread, butter, cheese, cereals, condiments, flour, fruit, herbs, meat, milk, pasta, pastes, sauces, soups, spices, sugar and vegetables, (fresh or frozen). This is not an exhaustive list, but an indicative one. When supplied in the course of catering or from a vending machine, these foods become liable to the reduced rate. Certain other foods are Standard Rated."
+ "comment": "The Zero Rate applies to newspapers, printed books, e-books, audiobooks, atlases, annual publications, children’s picture, colouring and music books. For a printed booklet to qualify for the zero rating, it must consist of essentially pictorial or textual matter, must have a distinctive front cover devoid of body text, must be no less than eight pages (excluding the cover) and must be bound, stitched or stapled."
},
{
"memberState": "IE",
@@ -276,52 +48,24 @@
"type": "EXEMPTED",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "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": "1905 20",
- "description": "Gingerbread and the like"
- },
- {
- "value": "1905 90",
- "description": "Other"
+ "value": "8713",
+ "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
},
{
- "value": "2106",
- "description": "Food preparations not elsewhere specified or included"
+ "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": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "The supply of bakery products, such as cakes, certain biscuits, bagels and croissants, (being flour or egg based) is liable to VAT at the reduced rate . This applies when the products are served with meals or supplied as a cold take-away. The supply of bread that meets the ingredient definition in Irish VAT legislation is liable to the zero rate. Food Supplement Products are also subject to the reduced rate."
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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 …"
+ "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": "Animal feeding stuffs, (other than that which is packaged, sold, or otherwise for dogs, cats, cage birds or domestic pets, which is Standard-rated)"
+ "comment": "Comments Certain Medical equipment, aids and their parts are at the 0% VAT rate. This includes, invalid carriages, orthopaedic appliances, surgical belts, artificial limbs, artificial parts of the body, and deaf aids, walking frames, crutches, and parts of same. This does not include artificial teeth, corrective spectacles, or contact lenses. For specific queries, more detail can be found on the Revenue Commissioner's VAT Rates Database - https:\/\/www.revenue.ie\/en\/vat\/vat-rates\/index.aspx"
},
{
"memberState": "IE",
@@ -330,7 +74,7 @@
"type": "EXEMPTED",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
@@ -360,63 +104,7 @@
"type": "EXEMPTED",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
- "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": "4905",
- "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
- }
- ]
- },
- "category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
- },
- "comment": "The Zero Rate applies to newspapers, printed books, e-books, audiobooks, atlases, annual publications, children’s picture, colouring and music books. For a printed booklet to qualify for the zero rating, it must consist of essentially pictorial or textual matter, must have a distinctive front cover devoid of body text, must be no less than eight pages (excluding the cover) and must be bound, stitched or stapled."
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "8713",
- "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
- },
- {
- "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": "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": "Comments Certain Medical equipment, aids and their parts are at the 0% VAT rate. This includes, invalid carriages, orthopaedic appliances, surgical belts, artificial limbs, artificial parts of the body, and deaf aids, walking frames, crutches, and parts of same. This does not include artificial teeth, corrective spectacles, or contact lenses. For specific queries, more detail can be found on the Revenue Commissioner's VAT Rates Database - https:\/\/www.revenue.ie\/en\/vat\/vat-rates\/index.aspx"
- },
- {
- "memberState": "IE",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "8541 43 00",
@@ -436,7 +124,7 @@
"type": "NOT_APPLICABLE",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "86.90.19",
@@ -455,7 +143,7 @@
"type": "NOT_APPLICABLE",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
@@ -480,7 +168,7 @@
"type": "NOT_APPLICABLE",
"value": 0
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "95.29.11",
@@ -499,7 +187,7 @@
"type": "REDUCED_RATE",
"value": 9
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
@@ -555,7 +243,7 @@
"type": "REDUCED_RATE",
"value": 9
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "4902",
@@ -575,7 +263,7 @@
"type": "REDUCED_RATE",
"value": 9
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
@@ -601,7 +289,7 @@
"type": "REDUCED_RATE",
"value": 9
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
@@ -635,7 +323,7 @@
"type": "REDUCED_RATE",
"value": 9
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
@@ -652,33 +340,125 @@
"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 rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023."
+ "comment": "The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023."
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "0201",
+ "description": "Meat of bovine animals, fresh or chilled"
+ },
+ {
+ "value": "0304",
+ "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
+ },
+ {
+ "value": "0401",
+ "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
+ },
+ {
+ "value": "07",
+ "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ },
+ {
+ "value": "0805",
+ "description": "Citrus fruit, fresh or dried"
+ },
+ {
+ "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"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "The Zero Rate of VAT applies to the supply of foodstuffs like bread, butter, cheese, cereals, condiments, flour, fruit, herbs, meat, milk, pasta, pastes, sauces, soups, spices, sugar and vegetables, (fresh or frozen). This is not an exhaustive list, but an indicative one. When supplied in the course of catering or from a vending machine, these foods become liable to the reduced rate. Certain other foods are Standard Rated."
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "96.02.11",
+ "description": "Hairdressing services for women and girls"
+ },
+ {
+ "value": "96.02.12",
+ "description": "Hairdressing and barbers' services for men and boys"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "HAIRDRESSING",
+ "description": "Hairdressing"
+ },
+ "comment": "The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023."
},
{
"memberState": "IE",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 9
+ "value": 13.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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": "1905 31",
+ "description": "Sweet biscuits"
+ },
+ {
+ "value": "1905 90",
+ "description": "Other"
+ },
+ {
+ "value": "2106",
+ "description": "Food preparations not elsewhere specified or included"
+ }
+ ]
},
- "situationOn": "2024-01-01+01:00",
"cpaCodes": {
"code": [
{
- "value": "96.02.11",
- "description": "Hairdressing services for women and girls"
+ "value": "56.10",
+ "description": "Restaurant and mobile food serving services"
},
{
- "value": "96.02.12",
- "description": "Hairdressing and barbers' services for men and boys"
+ "value": "56.10.1",
+ "description": "Restaurant and mobile food serving services"
+ },
+ {
+ "value": "56.29",
+ "description": "Other food serving services"
}
]
},
"category": {
- "identifier": "HAIRDRESSING",
- "description": "Hairdressing"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023."
+ "comment": "Restaurant food, food served in canteens, and take away food is subject to the reduced rate of VAT of 13.5%."
},
{
"memberState": "IE",
@@ -687,7 +467,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
@@ -713,7 +493,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "4911 91 00",
@@ -732,7 +512,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
@@ -757,7 +537,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
@@ -782,7 +562,78 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "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"
+ }
+ },
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "01.61.10",
+ "description": "Support services to crop production"
+ },
+ {
+ "value": "01.62.1",
+ "description": "Support services to animal production"
+ },
+ {
+ "value": "28.30.9",
+ "description": "Parts of agricultural machinery and equipment; sub-contracted operations as part of manufacturing of agricultural and forestry machinery"
+ },
+ {
+ "value": "33.12.21",
+ "description": "Repair and maintenance services of agricultural and forestry machinery"
+ }
+ ]
+ },
+ "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"
+ }
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9401 20 00",
+ "description": "Seats of a kind used for motor vehicles"
+ }
+ },
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "33.12.29",
+ "description": "Repair and maintenance services of other special-purpose machinery"
+ },
+ {
+ "value": "33.19.10",
+ "description": "Repair services of other equipment"
+ }
+ ]
+ },
+ "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": "Repairs to medical equipment apply at the 13.5% rate."
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9701",
@@ -794,6 +645,60 @@
"description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
}
},
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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": "1905 20",
+ "description": "Gingerbread and the like"
+ },
+ {
+ "value": "1905 90",
+ "description": "Other"
+ },
+ {
+ "value": "2106",
+ "description": "Food preparations 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": "The supply of bakery products, such as cakes, certain biscuits, bagels and croissants, (being flour or egg based) is liable to VAT at the reduced rate . This applies when the products are served with meals or supplied as a cold take-away. The supply of bread that meets the ingredient definition in Irish VAT legislation is liable to the zero rate. Food Supplement Products are also subject to the reduced rate."
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "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": "Animal feeding stuffs, (other than that which is packaged, sold, or otherwise for dogs, cats, cage birds or domestic pets, which is Standard-rated)"
+ },
{
"memberState": "IE",
"type": "REDUCED",
@@ -801,7 +706,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9702 00 00",
@@ -820,7 +725,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9703 00 00",
@@ -839,7 +744,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9703 00 00",
@@ -858,7 +763,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9703 00 00",
@@ -877,7 +782,7 @@
"type": "REDUCED_RATE",
"value": 13.5
},
- "situationOn": "2024-01-01+01:00",
+ "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "9706 00 00",
@@ -888,6 +793,101 @@
"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)"
}
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "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": "41.00.30",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ }
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "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": "41.00.30",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation 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"
+ }
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "81.21.10",
+ "description": "General cleaning services of buildings"
+ },
+ {
+ "value": "81.22.11",
+ "description": "Window cleaning services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "WINDOW_CLEANING",
+ "description": "Window cleaning and cleaning in private households"
+ }
+ },
+ {
+ "memberState": "IE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 13.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "84.12.13",
+ "description": "Administrative housing and community amenity services"
+ }
+ },
+ "category": {
+ "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": "Street cleaning and refuse collecting apply at the 13.5% rate, waste treatment is at the standard VAT rate of 23%."
}
]
}
\ No newline at end of file
diff --git a/data/IT.json b/data/IT.json
index 683c4ff..aa26074 100644
--- a/data/IT.json
+++ b/data/IT.json
@@ -12,707 +12,271 @@
"cnCodes": {
"code": [
{
- "value": "0408 11 80",
- "description": "Other"
+ "value": "0301 91",
+ "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
},
{
- "value": "0408 19 81",
- "description": "Liquid"
+ "value": "0301 92",
+ "description": "Eels (Anguilla spp.)"
},
{
- "value": "0408 19 89",
- "description": "Other, including frozen"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Poultry eggs and egg yolks, dried or otherwise preserved, sweetened or not, intended for food use.\n04081989 excluding yolks cooked in water or steamed, molded."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0409 00 00",
- "description": "Natural honey"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Natural honey"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Guts, bladders and stomachs of animals, whole or in pieces, excluding those of fish, intended for human or animal nutrition.\n0504 if for human or animal consumption."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0506",
- "description": "Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Raw bones, defatted or simply prepared, acidulated or degelatinated, their powders and waste, intended for animal feed.\n0506 if for animal feed."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0511 10 00",
- "description": "Bovine semen"
- }
- },
- "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": "Semen for the artificial insemination of livestock.\nThe CN code 0511 998510 is also included."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0301 93 00",
+ "description": "Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)"
+ },
{
- "value": "0712",
- "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared"
+ "value": "0301 94",
+ "description": "Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)"
},
{
- "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"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Ground or powdered vegetables and edible plants, but not otherwise prepared; cassava, arrowroot and salep roots, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with a high starch or inulin content, whether or not dried or cut into pieces; palm pith in sago.\n0712 if ground or pulverized, excluding 0712 9011 and 0712 9019"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0806 10 90",
- "description": "Other"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Wine grapes"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0301 95 00",
+ "description": "Southern bluefin tuna (Thunnus maccoyii)"
+ },
{
- "value": "0811 10 11",
- "description": "With a sugar content exceeding 13 % by weight"
+ "value": "0302",
+ "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
},
{
- "value": "0811 10 19",
- "description": "Other"
+ "value": "0303",
+ "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
},
{
- "value": "0811 20 11",
- "description": "With a sugar content exceeding 13 % by weight"
+ "value": "0304",
+ "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
},
{
- "value": "0811 20 19",
- "description": "Other"
+ "value": "0305 31 00",
+ "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
},
{
- "value": "0811 90 11",
- "description": "Tropical fruit and tropical nuts"
+ "value": "0305 32",
+ "description": "Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae"
},
{
- "value": "0811 90 19",
+ "value": "0305 39",
"description": "Other"
},
{
- "value": "0811 90 31",
- "description": "Tropical fruit and tropical nuts"
+ "value": "0305 41 00",
+ "description": "Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)"
},
{
- "value": "0811 90 39",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Frozen fruit, with added sugar"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0305 42 00",
+ "description": "Herrings (Clupea harengus, Clupea pallasii)"
+ },
{
- "value": "1702 11 00",
- "description": "Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter"
+ "value": "0305 43 00",
+ "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
},
{
- "value": "1702 19 00",
- "description": "Other"
+ "value": "0305 44",
+ "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
},
{
- "value": "1702 20 90",
+ "value": "0305 49",
"description": "Other"
},
{
- "value": "1702 30",
- "description": "Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose"
+ "value": "0305 51",
+ "description": "Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
},
{
- "value": "1702 40",
- "description": "Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar"
+ "value": "0305 52 00",
+ "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
},
{
- "value": "1702 90 30",
- "description": "Isoglucose"
+ "value": "0305 53",
+ "description": "Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
},
{
- "value": "1702 90 50",
- "description": "Maltodextrine and maltodextrine syrup"
+ "value": "0305 54",
+ "description": "Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)"
},
{
- "value": "1702 90 71",
- "description": "Containing 50 % or more by weight of sucrose in the dry matter"
+ "value": "0305 59",
+ "description": "Other"
},
{
- "value": "1702 90 75",
- "description": "In the form of powder, whether or not agglomerated"
+ "value": "0305 61 00",
+ "description": "Herrings (Clupea harengus, Clupea pallasii)"
},
{
- "value": "1702 90 79",
- "description": "Other"
+ "value": "0305 62 00",
+ "description": "Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
},
{
- "value": "1702 90 80",
- "description": "Inulin syrup"
+ "value": "0305 63 00",
+ "description": "Anchovies (Engraulis spp.)"
},
{
- "value": "1702 90 95",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Other sugars in solid form, excluding flavoured or coloured ones; non-flavored or colored sugar syrups; honey substitutes, whether or not mixed with natural honey; caramelized sugars and molasses, intended for human or animal consumption.\n1702 11, 1702 19, 1702 2090, 1702 30, 1702 40, 1702 9030, 1702 9050, 1702 9071, 1702 9075, 1702 9079, 17029080, 17029095 as long as not flavoured or coloured, and caramelized sugars and molasses for human or animal consumption."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "1703",
- "description": "Molasses resulting from the extraction or refining of sugar"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Molasses intended for human or animal consumption, excluding flavoured or coloured ones.\n1703 as long as not flavoured or coloured for human or animal consumption"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "1704",
- "description": "Sugar confectionery (including white chocolate), not containing cocoa"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Sugar-based products not containing cocoa (candies, gum boluses, tablets, nougat and the like) in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass.\n1704 as long as not in high-quality packaging"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "1805 00 00",
- "description": "Cocoa powder, not containing added sugar or other sweetening matter"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Unsweetened cocoa powder"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "1806",
- "description": "Chocolate and other food preparations containing cocoa"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Chocolate and other food preparations containing cocoa in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass. \n1806 if in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Malt extracts; preparations for feeding children, for dietary or cooking uses, based on flour, meal, starch or malt extract, whether or not with cocoa added to less than 50 per cent by weight."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "0402",
- "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
+ "value": "0305 64 00",
+ "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
},
{
- "value": "1901 10 00",
- "description": "Preparations suitable for infants or young children, put up for retail sale"
+ "value": "0305 69",
+ "description": "Other"
},
{
- "value": "1901 90 91",
- "description": "Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404"
+ "value": "0306 14",
+ "description": "Crabs"
},
{
- "value": "1901 90 99",
- "description": "Other"
+ "value": "0306 15 00",
+ "description": "Norway lobsters (Nephrops norvegicus)"
},
{
- "value": "1901 90 95",
- "description": "Food preparations in powder form, consisting of a blend of skimmed milk and\/or whey and vegetable fats\/oils, with a content of fats\/oils not exceeding 30 % by weight"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "powdered or liquid milk for feeding infants or young children, put up in sets for retail sale. CN 0404 90 83 10 \"Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %\"."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "1901 10 00",
- "description": "Preparations suitable for infants or young children, put up for retail sale"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "food preparations of flour, groats, meal, starch or malt extract for the feeding of infants or children, put up in sets for retail sale"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0306 16",
+ "description": "Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)"
+ },
{
- "value": "1902 20",
- "description": "Stuffed pasta, whether or not cooked or otherwise prepared"
+ "value": "0306 17",
+ "description": "Other shrimps and prawns"
},
{
- "value": "1902 40 90",
+ "value": "0306 19",
"description": "Other"
},
{
- "value": "2105 00",
- "description": "Ice cream and other edible ice, whether or not containing cocoa"
+ "value": "0306 33",
+ "description": "Crabs"
},
{
- "value": "2106",
- "description": "Food preparations not elsewhere specified or included"
+ "value": "0306 34 00",
+ "description": "Norway lobsters (Nephrops norvegicus)"
},
{
- "value": "2106 10 20",
- "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": "0306 35",
+ "description": "Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)"
},
{
- "value": "2106 10 80",
- "description": "Other"
+ "value": "0306 36",
+ "description": "Other shrimps and prawns"
},
{
- "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": "0306 39 10",
+ "description": "Freshwater crayfish"
},
{
- "value": "2106 90 98",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Food preparations not elsewhere specified or included, except syrups of any kind"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Tapioca, including potato starch"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
+ "value": "0306 93",
+ "description": "Crabs"
+ },
{
- "value": "85.59",
- "description": "Other education services n.e.c."
+ "value": "0306 94 00",
+ "description": "Norway lobsters (Nephrops norvegicus)"
},
{
- "value": "86",
- "description": "Human health services"
+ "value": "0306 95",
+ "description": "Shrimps and prawns"
},
{
- "value": "87",
- "description": "Residential care services"
+ "value": "0306 99 10",
+ "description": "Freshwater crayfish"
},
{
- "value": "88",
- "description": "Social work services without accommodation"
+ "value": "0307 22",
+ "description": "Frozen"
},
{
- "value": "94.99.13",
- "description": "Special group protection services"
- }
- ]
- },
- "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": "The services referred to in Nos 18), 19), 20), 21) and 27-ter) of Article 10, paragraph 1, rendered in favour of the persons indicated in No 27-ter) by social cooperatives and their consortia; [health services, hospitalization and care services, educational services for children and youth and instruction, services of children's homes, orphanages, kindergartens, retirement homes for the elderly and the like; social and health services, home or outpatient care, community and similar services]."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-01-01+01:00",
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Fresh basil, rosemary and sage, sprigs or shelled oregano, intended for food use; plants in the vegetative state of basil, rosemary and sage.\nCN codes: 1211908620, 1211908690"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-01-01+01:00",
- "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": "FFP2 and FFP3 masks according to the EN 149 standard, made of TNT 6307 9093 11; other masks with characteristics similar to FFP2 and FFP3 in compliance with a standard similar to EN 149, made of TNT 6307 909319"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-01-01+01:00",
- "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": "FFP2\/FFP3 masks according to the EN149 standard and other masks compliant with a similar standard, made of fabric 6307 909390; facial masks for medical use according to the EN 14683 standard, made of TNT 6307 909511; other masks for medical use conforming to a standard similar to that for facial masks for medical use, made of TNT 6307 909519; FFP2 and FFP3 masks according to EN 149 and other masks compliant with a similar standard with replaceable filter 9020 0010"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0307 29 00",
+ "description": "Other"
+ },
{
- "value": "0101 29 10",
- "description": "For slaughter"
+ "value": "0307 31",
+ "description": "Live, fresh or chilled"
},
{
- "value": "0101 30 00",
- "description": "Asses"
+ "value": "0307 32",
+ "description": "Frozen"
},
{
- "value": "0101 90 00",
+ "value": "0307 39",
"description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Live horses, donkeys, mules and bardots, intended for use in the preparation of food products \n0101 30 00 and 0101 90 00 only if intended for slaughter"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ },
{
- "value": "0102",
- "description": "Live bovine animals"
+ "value": "0307 42",
+ "description": "Live, fresh or chilled"
},
{
- "value": "0103",
- "description": "Live swine"
+ "value": "0307 43",
+ "description": "Frozen"
},
{
- "value": "0104",
- "description": "Live sheep and goats"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "live bovine animals, including animals of the genus buffalo, swine, sheep and goats"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0105",
- "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "live poultry"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "0307 49",
+ "description": "Other"
+ },
{
- "value": "0106 11 00",
- "description": "Primates"
+ "value": "0307 51 00",
+ "description": "Live, fresh or chilled"
},
{
- "value": "0106 12 00",
- "description": "Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)"
+ "value": "0307 52 00",
+ "description": "Frozen"
},
{
- "value": "0106 13 00",
- "description": "Camels and other camelids (Camelidae)"
+ "value": "0307 59 00",
+ "description": "Other"
},
{
- "value": "0106 14",
- "description": "Rabbits and hares"
+ "value": "0307 60 00",
+ "description": "Snails, other than sea snails"
},
{
- "value": "0106 19 00",
+ "value": "0307 71 00",
+ "description": "Live, fresh or chilled"
+ },
+ {
+ "value": "0307 72",
+ "description": "Frozen"
+ },
+ {
+ "value": "0307 79 00",
"description": "Other"
},
{
- "value": "0106 20 00",
- "description": "Reptiles (including snakes and turtles)"
+ "value": "0307 81 00",
+ "description": "Live, fresh or chilled abalone (Haliotis spp.)"
},
{
- "value": "0106 31 00",
- "description": "Birds of prey"
+ "value": "0307 82 00",
+ "description": "Live, fresh or chilled stromboid conchs (Strombus spp.)"
},
{
- "value": "0106 33 00",
- "description": "Ostriches; emus (Dromaius novaehollandiae)"
+ "value": "0307 83 00",
+ "description": "Frozen abalone (Haliotis spp.)"
},
{
- "value": "0106 39",
+ "value": "0307 84 00",
+ "description": "Frozen stromboid conchs (Strombus spp.)"
+ },
+ {
+ "value": "0307 87 00",
+ "description": "Other abalone (Haliotis spp.)"
+ },
+ {
+ "value": "0307 88 00",
+ "description": "Other stromboid conchs (Strombus spp.)"
+ },
+ {
+ "value": "0307 92 00",
+ "description": "Frozen"
+ },
+ {
+ "value": "0307 99 00",
"description": "Other"
},
{
- "value": "0106 49 00",
+ "value": "0307 21 10",
+ "description": "Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten"
+ },
+ {
+ "value": "0307 21 90",
"description": "Other"
},
{
- "value": "0106 90 00",
+ "value": "0309 10 00",
+ "description": "Of fish"
+ },
+ {
+ "value": "0309 90 00",
"description": "Other"
}
]
@@ -721,27 +285,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Domestic rabbits, pigeons, hares, partridges, pheasants, frogs and other live animals intended for human consumption.\nOnly if intended for human consumption"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Fresh citrus and melon peel, excluding frozen ones, presented immersed in salted or sulphured water or with the addition of other substances suitable for temporarily ensuring their conservation, or dried. Excluding frozen ones"
+ "comment": "Fresh fish live or dead chilled frozen or deep-frozen intended for food use simply salted or in brine dried or smoked Crustaceans&molluscs including testaceans whether or not separated from their shells fresh chilled frozen or deep-frozen dried salted or in brine, excluding lobsters and crawfish and oysters; crustaceans in shell simply cooked in water or by steaming excluding lobsters and crawfish.\n030192,030193,030194,030195,03019903 only human consumption.\nIncluding 0306 399020,0306 999020"
},
{
"memberState": "IT",
@@ -754,458 +298,268 @@
"cnCodes": {
"code": [
{
- "value": "0902",
- "description": "Tea, whether or not flavoured"
+ "value": "2008 11",
+ "description": "Groundnuts"
},
{
- "value": "0903 00 00",
- "description": "Maté"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Tea, mate"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "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": "2008 19",
+ "description": "Other, including mixtures"
},
{
- "value": "0905",
- "description": "Vanilla"
+ "value": "2008 20 51",
+ "description": "With a sugar content exceeding 17 % by weight"
},
{
- "value": "0906",
- "description": "Cinnamon and cinnamon-tree flowers"
+ "value": "2008 20 59",
+ "description": "Other"
},
{
- "value": "0907",
- "description": "Cloves (whole fruit, cloves and stems)"
+ "value": "2008 20 71",
+ "description": "With a sugar content exceeding 19 % by weight"
},
{
- "value": "0908",
- "description": "Nutmeg, mace and cardamoms"
+ "value": "2008 20 79",
+ "description": "Other"
},
{
- "value": "0909",
- "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
+ "value": "2008 20 90",
+ "description": "Not containing added sugar"
},
{
- "value": "0910",
- "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Spices"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "1003 10 00",
- "description": "Seed"
+ "value": "2008 30 51",
+ "description": "Grapefruit segments, including pomelos"
},
{
- "value": "1004",
- "description": "Oats"
+ "value": "2008 30 55",
+ "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids"
},
{
- "value": "1007",
- "description": "Grain sorghum"
+ "value": "2008 30 59",
+ "description": "Other"
},
{
- "value": "1008",
- "description": "Buckwheat, millet and canary seed; other cereals"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Barley for sowing; oats, buckwheat, millet, canary seed, sorghum and other minor cereals, intended for uses other than the zootechnical one.\n1004, 1007 e 1008 intended for uses other than the zootechnical one."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "1006 20",
- "description": "Husked (brown) rice"
+ "value": "2008 30 75",
+ "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids"
},
{
- "value": "1006 30",
- "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
+ "value": "2008 30 79",
+ "description": "Other"
},
{
- "value": "1006 40 00",
- "description": "Broken rice"
+ "value": "2008 30 90",
+ "description": "Not containing added sugar"
},
{
- "value": "1007 10",
- "description": "Seed"
+ "value": "2008 40 51",
+ "description": "With a sugar content exceeding 13 % by weight"
},
{
- "value": "1007 90 00",
+ "value": "2008 40 59",
"description": "Other"
},
{
- "value": "1008",
- "description": "Buckwheat, millet and canary seed; other cereals"
- },
- {
- "value": "1104 12 10",
- "description": "Rolled"
+ "value": "2008 40 71",
+ "description": "With a sugar content exceeding 15 % by weight"
},
{
- "value": "1104 19 10",
- "description": "Of wheat"
+ "value": "2008 40 79",
+ "description": "Other"
},
{
- "value": "1104 19 30",
- "description": "Of rye"
+ "value": "2008 40 90",
+ "description": "Not containing added sugar"
},
{
- "value": "1104 19 50",
- "description": "Of maize"
+ "value": "2008 50 61",
+ "description": "With a sugar content exceeding 13 % by weight"
},
{
- "value": "1104 19 99",
+ "value": "2008 50 69",
"description": "Other"
},
{
- "value": "1104 22 40",
- "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
- },
- {
- "value": "1104 22 50",
- "description": "Pearled"
+ "value": "2008 50 71",
+ "description": "With a sugar content exceeding 15 % by weight"
},
{
- "value": "1104 22 95",
+ "value": "2008 50 79",
"description": "Other"
},
{
- "value": "1104 23 40",
- "description": "Hulled (shelled or husked), whether or not sliced or kibbled; pearled"
+ "value": "2008 50 92",
+ "description": "Of 5 kg or more"
},
{
- "value": "1104 23 98",
- "description": "Other"
+ "value": "2008 50 98",
+ "description": "Of less than 5 kg"
},
{
- "value": "1104 29 04",
- "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
+ "value": "2008 60 50",
+ "description": "Exceeding 1 kg"
},
{
- "value": "1104 29 05",
- "description": "Pearled"
+ "value": "2008 60 60",
+ "description": "Not exceeding 1 kg"
},
{
- "value": "1104 29 08",
- "description": "Other"
+ "value": "2008 60 70",
+ "description": "Of 4,5 kg or more"
},
{
- "value": "1104 29 17",
- "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
+ "value": "2008 60 90",
+ "description": "Of less than 4,5 kg"
},
{
- "value": "1104 29 30",
- "description": "Pearled"
+ "value": "2008 70 61",
+ "description": "With a sugar content exceeding 13 % by weight"
},
{
- "value": "1104 29 59",
+ "value": "2008 70 69",
"description": "Other"
},
{
- "value": "1104 29 81",
- "description": "Of wheat"
+ "value": "2008 70 71",
+ "description": "With a sugar content exceeding 15 % by weight"
},
{
- "value": "1104 29 85",
- "description": "Of rye"
+ "value": "2008 70 79",
+ "description": "Other"
},
{
- "value": "1104 29 89",
- "description": "Other"
+ "value": "2008 70 92",
+ "description": "Of 5 kg or more"
},
{
- "value": "1104 30 10",
- "description": "Of wheat"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Rice, oats, other minor cereals, broken or crushed, intended for uses other than the zootechnical one. \n1006 20, 1006 30, 1006 40, 1007 90, 1008, 1104 1210 , 1104 1910, 1104 1930, 1104 1950, 1104 2295, 1104 2398 if not intended for zootechnical use."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "cereal products; obtained by blowing or roasting: ''puffed-rice'', ''corn-flakes'' and the like"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "2008 70 98",
+ "description": "Of less than 5 kg"
+ },
{
- "value": "1905 20",
- "description": "Gingerbread and the like"
+ "value": "2008 80 50",
+ "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg"
},
{
- "value": "1905 31",
- "description": "Sweet biscuits"
+ "value": "2008 80 70",
+ "description": "Containing added sugar, in immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1905 32",
- "description": "Waffles and wafers"
+ "value": "2008 80 90",
+ "description": "Not containing added sugar"
},
{
- "value": "1905 90 45",
- "description": "Biscuits"
+ "value": "2008 93 91",
+ "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg"
},
{
- "value": "1905 90 55",
- "description": "Extruded or expanded products, savoury or salted"
+ "value": "2008 93 93",
+ "description": "Containing added sugar, in immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1905 90 70",
- "description": "Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose"
+ "value": "2008 97 03",
+ "description": "In immediate packings of a net content exceeding 1 kg"
},
{
- "value": "1905 90 80",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Fine bakery, pastry and biscuit products, whether or not with added cocoa in any proportion."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "2001",
- "description": "Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Vegetables, edible plants and fruit, prepared or preserved in vinegar or acetic acid, with or without salt, spices, mustard or sugars"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "2003",
- "description": "Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid"
+ "value": "2008 97 05",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "2004 10",
- "description": "Potatoes"
+ "value": "2008 97 51",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "2005 10 00",
- "description": "Homogenised vegetables"
+ "value": "2008 97 59",
+ "description": "Other"
},
{
- "value": "2005 20",
- "description": "Potatoes"
+ "value": "2008 97 72",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "2005 20 80",
+ "value": "2008 97 74",
"description": "Other"
},
{
- "value": "2005 40 00",
- "description": "Peas (Pisum sativum)"
- },
- {
- "value": "2005 51 00",
- "description": "Beans, shelled"
+ "value": "2008 97 76",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "2005 59 00",
+ "value": "2008 97 78",
"description": "Other"
},
{
- "value": "2005 60 00",
- "description": "Asparagus"
+ "value": "2008 97 92",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "2005 70 00",
- "description": "Olives"
+ "value": "2008 97 93",
+ "description": "Other"
},
{
- "value": "2005 91 00",
- "description": "Bamboo shoots"
+ "value": "2008 97 94",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "2005 99",
+ "value": "2008 97 96",
"description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Vegetables and edible plants prepared or preserved without vinegar or acetic acid.\n2005 70 (olives in brine)."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ },
{
- "value": "0106 41 00",
- "description": "Bees"
+ "value": "2008 97 97",
+ "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
},
{
- "value": "0106 49 00",
+ "value": "2008 97 98",
"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": "Bees and silkworms. The CN code 0106 49 is only for silkworms."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ },
{
- "value": "0201",
- "description": "Meat of bovine animals, fresh or chilled"
+ "value": "2008 99 41",
+ "description": "Ginger"
},
{
- "value": "0202",
- "description": "Meat of bovine animals, frozen"
+ "value": "2008 99 43",
+ "description": "Grapes"
},
{
- "value": "0203",
- "description": "Meat of swine, fresh, chilled or frozen"
+ "value": "2008 99 45",
+ "description": "Plums and prunes"
},
{
- "value": "0204",
- "description": "Meat of sheep or goats, fresh, chilled or frozen"
+ "value": "2008 99 48",
+ "description": "Tropical fruit"
},
{
- "value": "0205 00",
- "description": "Meat of horses, asses, mules or hinnies, fresh, chilled or frozen"
+ "value": "2008 99 49",
+ "description": "Other"
},
{
- "value": "0210 11",
- "description": "Hams, shoulders and cuts thereof, with bone in"
+ "value": "2008 99 51",
+ "description": "Ginger"
},
{
- "value": "0210 12",
- "description": "Bellies (streaky) and cuts thereof"
+ "value": "2008 99 63",
+ "description": "Tropical fruit"
},
{
- "value": "0210 19",
+ "value": "2008 99 67",
"description": "Other"
},
{
- "value": "0210 20",
- "description": "Meat of bovine animals"
+ "value": "2008 99 72",
+ "description": "Of 5 kg or more"
},
{
- "value": "0210 99 10",
- "description": "Of horses, salted, in brine or dried"
+ "value": "2008 99 78",
+ "description": "Of less than 5 kg"
},
{
- "value": "0210 99 21",
- "description": "With bone in"
+ "value": "2008 99 85",
+ "description": "Maize (corn), other than sweetcorn (Zea mays var. saccharata)"
},
{
- "value": "0210 99 29",
- "description": "Boneless"
+ "value": "2008 99 91",
+ "description": "Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch"
+ },
+ {
+ "value": "2008 99 99",
+ "description": "Other"
}
]
},
@@ -1213,393 +567,405 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "meat and edible parts of horses, asses, mules and hinnies, bovine animals (including the buffalo genus), swine, sheep and goats, fresh, chilled, frozen or deep-frozen, salted or in brine, dried or smoked"
+ "comment": "Fruit otherwise prepared or preserved, even with added sugar. 2008 91 without added alcohol"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "1102 90 30",
- "description": "Oat flour"
+ "value": "2207 10 00",
+ "description": "Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher"
},
{
- "value": "1102 90 50",
- "description": "Rice flour"
+ "value": "2207 20 00",
+ "description": "Ethyl alcohol and other spirits, denatured, of any strength"
},
{
- "value": "1102 90 90",
+ "value": "2208 90 91",
+ "description": "2 litres or less"
+ },
+ {
+ "value": "2208 90 99",
+ "description": "More than 2 litres"
+ },
+ {
+ "value": "2847 00 00",
+ "description": "Hydrogen peroxide, whether or not solidified with urea"
+ },
+ {
+ "value": "3401 19 00",
"description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Oat flours and flours of other minor cereals intended for uses other than the zootechnical one.\n1102 9030, 1102 9050, 1102 9090 if intended for uses other than the zootechnical one"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ },
{
- "value": "1103 19",
- "description": "Of other cereals"
+ "value": "3401 20 10",
+ "description": "Flakes, wafers, granules or powders"
},
{
- "value": "1103 20",
- "description": "Pellets"
+ "value": "3401 20 90",
+ "description": "Other"
},
{
- "value": "1104 19 69",
- "description": "Flaked"
+ "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": "1104 19 91",
- "description": "Flaked rice"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Groats and meal of barley, oats and other minor cereals; hulled, pearled, flaked cereals; germs of cereals also flour"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "2006 00",
- "description": "Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Fruit, fruit peel, plants and parts of plants, cooked in sugars or candied (drained, frozen, crystallized)"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Fruit purees and pastes, jellies, jams, obtained by cooking, also with the addition of sugars"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "2008 11",
- "description": "Groundnuts"
+ "value": "3402 12 00",
+ "description": "Cationic"
},
{
- "value": "2008 19",
- "description": "Other, including mixtures"
+ "value": "3808 94",
+ "description": "Disinfectants"
},
{
- "value": "2008 20 51",
- "description": "With a sugar content exceeding 17 % by weight"
+ "value": "3926 20 00",
+ "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
},
{
- "value": "2008 20 59",
+ "value": "3926 90 97",
"description": "Other"
},
{
- "value": "2008 20 71",
- "description": "With a sugar content exceeding 19 % by weight"
+ "value": "4015 11 00",
+ "description": "Surgical"
},
{
- "value": "2008 20 79",
+ "value": "4015 19 00",
"description": "Other"
},
{
- "value": "2008 20 90",
- "description": "Not containing added sugar"
+ "value": "4016 99 97",
+ "description": "Other"
},
{
- "value": "2008 30 51",
- "description": "Grapefruit segments, including pomelos"
+ "value": "4818 90 10",
+ "description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
},
{
- "value": "2008 30 55",
- "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids"
+ "value": "6210 10",
+ "description": "Of fabrics of heading 5602 or 5603"
},
{
- "value": "2008 30 59",
- "description": "Other"
+ "value": "6210 20 00",
+ "description": "Other garments, of the type described in heading 6201"
},
{
- "value": "2008 30 75",
- "description": "Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids"
+ "value": "6210 30 00",
+ "description": "Other garments, of the type described in heading 6202"
},
{
- "value": "2008 30 79",
- "description": "Other"
+ "value": "6210 40 00",
+ "description": "Other men's or boys' garments"
},
{
- "value": "2008 30 90",
- "description": "Not containing added sugar"
+ "value": "6210 50 00",
+ "description": "Other women's or girls' garments"
},
{
- "value": "2008 40 51",
- "description": "With a sugar content exceeding 13 % by weight"
+ "value": "6211 32",
+ "description": "Of cotton"
},
{
- "value": "2008 40 59",
- "description": "Other"
+ "value": "6211 33",
+ "description": "Of man-made fibres"
},
{
- "value": "2008 40 71",
- "description": "With a sugar content exceeding 15 % by weight"
+ "value": "6211 39 00",
+ "description": "Of other textile materials"
},
{
- "value": "2008 40 79",
- "description": "Other"
+ "value": "6211 42",
+ "description": "Of cotton"
},
{
- "value": "2008 40 90",
- "description": "Not containing added sugar"
+ "value": "6211 43",
+ "description": "Of man-made fibres"
},
{
- "value": "2008 50 61",
- "description": "With a sugar content exceeding 13 % by weight"
+ "value": "6211 49 00",
+ "description": "Of other textile materials"
},
{
- "value": "2008 50 69",
+ "value": "6505 00 30",
+ "description": "Peaked caps"
+ },
+ {
+ "value": "6505 00 90",
"description": "Other"
},
{
- "value": "2008 50 71",
- "description": "With a sugar content exceeding 15 % by weight"
+ "value": "6506",
+ "description": "Other headgear, whether or not lined or trimmed"
},
{
- "value": "2008 50 79",
+ "value": "8479 89 97",
"description": "Other"
},
{
- "value": "2008 50 92",
- "description": "Of 5 kg or more"
+ "value": "8713 90 00",
+ "description": "Other"
},
{
- "value": "2008 50 98",
- "description": "Of less than 5 kg"
+ "value": "9004 90 10",
+ "description": "With lenses of plastics"
},
{
- "value": "2008 60 50",
- "description": "Exceeding 1 kg"
+ "value": "9004 90 90",
+ "description": "Other"
},
{
- "value": "2008 60 60",
- "description": "Not exceeding 1 kg"
+ "value": "9025 11 20",
+ "description": "Clinical or veterinary thermometers"
},
{
- "value": "2008 60 70",
- "description": "Of 4,5 kg or more"
+ "value": "9025 11 80",
+ "description": "Other"
},
{
- "value": "2008 60 90",
- "description": "Of less than 4,5 kg"
+ "value": "9025 19",
+ "description": "Other"
},
{
- "value": "2008 70 61",
- "description": "With a sugar content exceeding 13 % by weight"
+ "value": "9027 80",
+ "description": "Other instruments and apparatus"
},
{
- "value": "2008 70 69",
+ "value": "9402 90 00",
"description": "Other"
},
{
- "value": "2008 70 71",
- "description": "With a sugar content exceeding 15 % by weight"
+ "value": "3926 90 60",
+ "description": "Protective face shields\/visors"
+ }
+ ]
+ },
+ "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": "Articles of protective clothing for health purposes such as latex, vinyl and nitrile gloves, protective goggles and visors, protective suits, footwear and overshoes, caps, waterproof gowns, surgical gowns; thermometers; disinfectant hand cleaners; wall dispenser for disinfectants; hydroalcoholic solution in liters; 3 percent peroxide in liters; emergency trolleys; RNA extractors;"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "2711 11 00",
+ "description": "Natural gas"
},
{
- "value": "2008 70 79",
+ "value": "2711 21 00",
+ "description": "Natural gas"
+ }
+ ]
+ },
+ "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": "supply of methane gas intended for combustion for civil and industrial uses"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3002 90 90",
"description": "Other"
},
{
- "value": "2008 70 92",
- "description": "Of 5 kg or more"
+ "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": "2008 70 98",
- "description": "Of less than 5 kg"
+ "value": "9018 90",
+ "description": "Other instruments and appliances"
},
{
- "value": "2008 80 50",
- "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg"
- },
+ "value": "9027 89",
+ "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,…"
+ },
+ "comment": "Instrumentation for in vitro diagnostics for COVID-19: 1.1) COVID-19 diagnostic and reactive kits based on immunologic reactions; 1.2) Kit for COVID-19 diagnosis consisting of: vial containing a culture medium for the maintenance of a viral sample and a swab with a cotton tip to collect the sample; 1.3) Instrumentation for sampling. \nThe CN code 3822 19 00 10 is also included."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "2008 80 70",
- "description": "Containing added sugar, in immediate packings of a net content not exceeding 1 kg"
+ "value": "3005 90 10",
+ "description": "Wadding and articles of wadding"
},
{
- "value": "2008 80 90",
- "description": "Not containing added sugar"
+ "value": "3005 90 99",
+ "description": "Other"
},
{
- "value": "2008 93 91",
- "description": "Containing added sugar, in immediate packings of a net content exceeding 1 kg"
+ "value": "3926 90 97",
+ "description": "Other"
},
{
- "value": "2008 93 93",
- "description": "Containing added sugar, in immediate packings of a net content not exceeding 1 kg"
+ "value": "6306 22 00",
+ "description": "Of synthetic fibres"
},
{
- "value": "2008 97 03",
- "description": "In immediate packings of a net content exceeding 1 kg"
+ "value": "6306 29 00",
+ "description": "Of other textile materials"
},
{
- "value": "2008 97 05",
- "description": "In immediate packings of a net content not exceeding 1 kg"
+ "value": "7017 10 00",
+ "description": "Of fused quartz or other fused silica"
},
{
- "value": "2008 97 51",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
+ "value": "7017 20 00",
+ "description": "Of other glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C"
},
{
- "value": "2008 97 59",
+ "value": "7017 90 00",
"description": "Other"
},
{
- "value": "2008 97 72",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
- },
- {
- "value": "2008 97 74",
+ "value": "9402 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"
+ },
+ "comment": "Diagnostic instrumentation for COVID-19; swabs for clinical analyzes; sterile test tubes; equipment for the construction of field hospitals (hospital beds, tents, plastic tents)"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "2008 97 76",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
+ "value": "3401 11 00",
+ "description": "For toilet use (including medicated products)"
},
{
- "value": "2008 97 78",
- "description": "Other"
+ "value": "8415",
+ "description": "Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated"
},
{
- "value": "2008 97 92",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
+ "value": "8479 89 97",
+ "description": "Other"
},
{
- "value": "2008 97 93",
- "description": "Other"
+ "value": "8509 80 00",
+ "description": "Other appliances"
},
{
- "value": "2008 97 94",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
+ "value": "8528 52 91",
+ "description": "With a screen of the liquid crystal display (LCD) technology"
},
{
- "value": "2008 97 96",
+ "value": "8528 52 99",
"description": "Other"
},
{
- "value": "2008 97 97",
- "description": "Of tropical fruit (including mixtures containing by weight 50 % or more of tropical nuts and tropical fruit)"
+ "value": "8528 59 00",
+ "description": "Other"
},
{
- "value": "2008 97 98",
+ "value": "8543 70 90",
"description": "Other"
},
{
- "value": "2008 99 41",
- "description": "Ginger"
+ "value": "9018 11 00",
+ "description": "Electrocardiographs"
},
{
- "value": "2008 99 43",
- "description": "Grapes"
+ "value": "9018 12 00",
+ "description": "Ultrasonic scanning apparatus"
},
{
- "value": "2008 99 45",
- "description": "Plums and prunes"
+ "value": "9018 19 10",
+ "description": "Monitoring apparatus for simultaneous monitoring of two or more parameters"
},
{
- "value": "2008 99 48",
- "description": "Tropical fruit"
+ "value": "9018 19 90",
+ "description": "Other"
},
{
- "value": "2008 99 49",
+ "value": "9018 49 90",
"description": "Other"
},
{
- "value": "2008 99 51",
- "description": "Ginger"
+ "value": "9018 90",
+ "description": "Other instruments and appliances"
},
{
- "value": "2008 99 63",
- "description": "Tropical fruit"
+ "value": "9018 90 50",
+ "description": "Transfusion and infusion apparatus"
},
{
- "value": "2008 99 67",
- "description": "Other"
+ "value": "9018 90 60",
+ "description": "Anaesthetic apparatus and instruments"
},
{
- "value": "2008 99 72",
- "description": "Of 5 kg or more"
+ "value": "9018 90 84",
+ "description": "Other"
},
{
- "value": "2008 99 78",
- "description": "Of less than 5 kg"
+ "value": "9022 12 00",
+ "description": "Computed tomography apparatus"
},
{
- "value": "2008 99 85",
- "description": "Maize (corn), other than sweetcorn (Zea mays var. saccharata)"
+ "value": "9019 20 10",
+ "description": "Mechanical ventilation apparatus, capable of providing invasive ventilation"
},
{
- "value": "2008 99 91",
- "description": "Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch"
+ "value": "9019 20 20",
+ "description": "Mechanical ventilation apparatus, non-invasive"
},
{
- "value": "2008 99 99",
- "description": "Other"
+ "value": "9019 20 90",
+ "description": "Other, including parts and accessories"
}
]
},
"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": "Fruit otherwise prepared or preserved, even with added sugar. 2008 91 without added alcohol"
+ "comment": "Pulmonary ventilators for intensive and sub-intensive care; multi-parameter monitor also for transport; infusion pumps for drugs and peristaltic pumps for enteral feeding; endotracheal tubes; helmets for continuous positive pressure ventilation; non-invasive ventilation masks; suction systems; humidifiers; laryngoscopes; vascular access instrumentation; electric vacuum cleaner; monitoring center for intensive care; portable ultrasound scan; electrocardiograph; computerized tomograph."
},
{
"memberState": "IT",
@@ -1612,27 +978,91 @@
"cnCodes": {
"code": [
{
- "value": "0206",
- "description": "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen"
+ "value": "1204 00",
+ "description": "Linseed, whether or not broken"
},
{
- "value": "0210 99 41",
- "description": "Livers"
+ "value": "1205 10 10",
+ "description": "For sowing"
},
{
- "value": "0210 99 49",
+ "value": "1205 10 90",
"description": "Other"
},
{
- "value": "0210 99 51",
- "description": "Thick skirt and thin skirt"
+ "value": "1205 90 00",
+ "description": "Other"
},
{
- "value": "0210 99 59",
+ "value": "1206 00 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1206 00 91",
+ "description": "Shelled; in grey-and-white-striped shell"
+ },
+ {
+ "value": "1206 00 99",
"description": "Other"
},
{
- "value": "0210 99 85",
+ "value": "1207 10 00",
+ "description": "Palm nuts and kernels"
+ },
+ {
+ "value": "1207 21 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 29 00",
+ "description": "Other"
+ },
+ {
+ "value": "1207 30 00",
+ "description": "Castor oil seeds"
+ },
+ {
+ "value": "1207 40 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 40 90",
+ "description": "Other"
+ },
+ {
+ "value": "1207 50 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 50 90",
+ "description": "Other"
+ },
+ {
+ "value": "1207 60 00",
+ "description": "Safflower (Carthamus tinctorius) seeds"
+ },
+ {
+ "value": "1207 70 00",
+ "description": "Melon seeds"
+ },
+ {
+ "value": "1207 91 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 91 90",
+ "description": "Other"
+ },
+ {
+ "value": "1207 99 20",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 99 91",
+ "description": "Hemp seeds"
+ },
+ {
+ "value": "1207 99 96",
"description": "Other"
}
]
@@ -1641,7 +1071,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Edible offal of horses, asses, mules and hinnies, bovine animals (including the buffalo genus), swine, sheep and goats, fresh, chilled, frozen or deep-frozen, salted or in brine, dried or smoked"
+ "comment": "Linseed and castor seeds; other oily seeds and fruits not intended for de-oiling, excluding crushed ones.\nThe CN code 1207 992090 is included.\n1205 1090, 1205 90, 1206 0091, 1206 0099, 1207 10, 1207 29, 1207 4090, 1207 5090, 1207 60, 1207 70, 1207 9190, 1207 992090, 1207 9991, 1207 9996 excluding those intended for oil extraction and those crushed."
},
{
"memberState": "IT",
@@ -1652,26 +1082,16 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "0207",
- "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
- },
- {
- "value": "0210 99 71",
- "description": "Fatty livers of geese or ducks, salted or in brine"
- },
- {
- "value": "0210 99 79",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "1208",
+ "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "edible dead poultry, fresh, chilled, frozen or deep frozen (including meat, offal and parts of animals, fresh, chilled, salted or in brine, dried or smoked, frozen or deep-frozen)"
+ "comment": "Flour from oily seeds and fruits, without oil extraction, excluding mustard flou"
},
{
"memberState": "IT",
@@ -1682,30 +1102,16 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "0208 10 10",
- "description": "Of domestic rabbits"
- },
- {
- "value": "0208 10 90",
- "description": "Other"
- },
- {
- "value": "0208 90 10",
- "description": "Of domestic pigeons"
- },
- {
- "value": "0208 90 30",
- "description": "Of game, other than of rabbits or hares"
- }
- ]
+ "code": {
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Frozen or deep-frozen meat, offal and edible parts of domestic rabbits, pigeons, hares, partridges and pheasants.\n0208 1010, 02081090 (hares), 0208 9030 frozen or deep-frozen meat of non-domestic pigeons, partridges and pheasants."
+ "comment": "Seeds, spores and fruit for sowing"
},
{
"memberState": "IT",
@@ -1718,48 +1124,88 @@
"cnCodes": {
"code": [
{
- "value": "0208 10 90",
- "description": "Other"
+ "value": "1210 10 00",
+ "description": "Hop cones, neither ground nor powdered nor in the form of pellets"
},
{
- "value": "0208 30 00",
- "description": "Of primates"
- },
- {
- "value": "0208 40",
- "description": "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)"
- },
- {
- "value": "0208 50 00",
- "description": "Of reptiles (including snakes and turtles)"
- },
- {
- "value": "0208 60 00",
- "description": "Of camels and other camelids (Camelidae)"
- },
+ "value": "1210 20",
+ "description": "Hop cones, ground, powdered or in the form of pellets; lupulin"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Hop cones. \n1210 20 excluding lupulin and lupulin powder"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "0208 90 10",
- "description": "Of domestic pigeons"
+ "value": "1212 21 00",
+ "description": "Fit for human consumption"
},
{
- "value": "0208 90 30",
- "description": "Of game, other than of rabbits or hares"
- },
+ "value": "1212 29 00",
+ "description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Algae"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "1212 91",
+ "description": "Sugar beet"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Sugar beets, whether or not cut into strips, fresh or dried"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "0208 90 60",
- "description": "Of reindeer"
+ "value": "1212 92 00",
+ "description": "Locust beans (carob)"
},
{
- "value": "0208 90 70",
- "description": "Frogs' legs"
+ "value": "1212 94 00",
+ "description": "Chicory roots"
},
{
- "value": "0208 90 98",
+ "value": "1212 99 95",
"description": "Other"
- },
- {
- "value": "0210",
- "description": "Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal"
}
]
},
@@ -1767,7 +1213,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Meat, parts and offal of domestic rabbits, pigeons, hares, partridges, pheasants, frogs and other live animals intended for human consumption, fresh, chilled, salted or in brine, dried or smoked.\n0208 90 10 0208 10 90 (if hare meat)."
+ "comment": "Chicory roots, fresh or dried, whether or not cut, unroasted; fresh or dried carobs; fruit kernels and plant products used principally in human consumption, not elsewhere specified or included.\n1212 94 excluding those roasted"
},
{
"memberState": "IT",
@@ -1779,15 +1225,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "0209 10",
- "description": "Of pigs"
+ "value": "1213 00 00",
+ "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or 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": "lard, including unpressed or melted pork fat, fresh, chilled, frozen or deep-frozen, salted or pickled, dried or smoked"
+ "comment": "Straw and husk of cereals, flock, whether or not chopped"
},
{
"memberState": "IT",
@@ -1799,15 +1245,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "0209 90 00",
- "description": "Other"
+ "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": "Poultry fat not pressed or melted, fresh, chilled, salted or in brine, dried, smoked, frozen or deep-frozen"
+ "comment": "Fodder beets, turnips, fodder roots; hay, alfalfa, sainfoin, clover, forage cabbage, lupine, vetch and other similar forage products"
},
{
"memberState": "IT",
@@ -1820,12 +1266,12 @@
"cnCodes": {
"code": [
{
- "value": "1105",
- "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
+ "value": "1302 13 00",
+ "description": "Of hops"
},
{
- "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": "1302 19 70",
+ "description": "Other"
}
]
},
@@ -1833,7 +1279,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Flours of the dry legumes included in v. d. (07.05 of 1987) (current 07.13) or fruit included in chapter 8 of the Customs Tariff; flours and meal of sago and of roots and tubers included in v. d. (07.06 of 1987) (current 07.14); flour, semolina and potato flakes"
+ "comment": "Vegetable juices and extracts of hops; manna.\n1307 19 70 (manna)"
},
{
"memberState": "IT",
@@ -1845,15 +1291,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1107",
- "description": "Malt, whether or not roasted"
+ "value": "1501",
+ "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Malt, whether or not roasted"
+ "comment": "Lard and other pressed or melted pork fat, goose fat and other poultry fat, pressed or melted.\n1501 if pressed or melted"
},
{
"memberState": "IT",
@@ -1865,15 +1311,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1108",
- "description": "Starches; inulin"
+ "value": "1502 10 90",
+ "description": "Other"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Starches and starches; inulin"
+ "comment": "sevi (of bovine, ovine and caprine species), raw or processed, including sevi called \"first sauce\", intended for human or animal consumption.\n1502 1090 raw or processed, intended for human or animal consumption."
},
{
"memberState": "IT",
@@ -1884,16 +1330,22 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "1109 00 00",
- "description": "Wheat gluten, whether or not dried"
- }
+ "code": [
+ {
+ "value": "1503 00 19",
+ "description": "Other"
+ },
+ {
+ "value": "1503 00 90",
+ "description": "Other"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Gluten and gluten flour, whether or not roasted"
+ "comment": "lard stearin, oleostearin, lard oil and not emulsified oleo-oil, not mixed or otherwise prepared, intended for human or animal consumption.\n1503 0019 e 1503 0090 if for human or animal consumption"
},
{
"memberState": "IT",
@@ -1906,282 +1358,572 @@
"cnCodes": {
"code": [
{
- "value": "1204 00",
- "description": "Linseed, whether or not broken"
+ "value": "1504 10",
+ "description": "Fish-liver oils and their fractions"
},
{
- "value": "1205 10 10",
- "description": "For sowing"
+ "value": "1504 20 90",
+ "description": "Other"
},
{
- "value": "1205 10 90",
+ "value": "1504 30 90",
"description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "fats and oils of fish and marine mammals, whether or not refined, for human or animal consumption.\n1504 10, 1504 2090 e 1504 3090 if for human or animal consumption."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "1506 00 00",
+ "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
},
{
- "value": "1205 90 00",
+ "value": "1507 10 90",
"description": "Other"
},
{
- "value": "1206 00 10",
- "description": "For sowing"
+ "value": "1508 10 90",
+ "description": "Other"
},
{
- "value": "1206 00 91",
- "description": "Shelled; in grey-and-white-striped shell"
+ "value": "1511 10 90",
+ "description": "Other"
},
{
- "value": "1206 00 99",
- "description": "Other"
+ "value": "1512 11 91",
+ "description": "Sunflower-seed oil"
},
{
- "value": "1207 10 00",
- "description": "Palm nuts and kernels"
+ "value": "1512 11 99",
+ "description": "Safflower oil"
},
{
- "value": "1207 21 00",
- "description": "Seed"
+ "value": "1512 21 90",
+ "description": "Other"
},
{
- "value": "1207 29 00",
+ "value": "1513 11 91",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1513 11 99",
"description": "Other"
},
{
- "value": "1207 30 00",
- "description": "Castor oil seeds"
+ "value": "1513 21 30",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1207 40 10",
- "description": "Seed"
+ "value": "1513 21 90",
+ "description": "Other"
},
{
- "value": "1207 40 90",
+ "value": "1514 11 90",
"description": "Other"
},
{
- "value": "1207 50 10",
- "description": "Seed"
+ "value": "1514 91 90",
+ "description": "Other"
},
{
- "value": "1207 50 90",
+ "value": "1515 11 00",
+ "description": "Crude oil"
+ },
+ {
+ "value": "1515 21 90",
"description": "Other"
},
{
- "value": "1207 60 00",
- "description": "Safflower (Carthamus tinctorius) seeds"
+ "value": "1515 30 90",
+ "description": "Other"
},
{
- "value": "1207 70 00",
- "description": "Melon seeds"
+ "value": "1515 50 19",
+ "description": "Other"
},
{
- "value": "1207 91 10",
- "description": "Seed"
+ "value": "1515 90 11",
+ "description": "Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions"
},
{
- "value": "1207 91 90",
+ "value": "1515 90 29",
"description": "Other"
},
{
- "value": "1207 99 20",
- "description": "Seed"
+ "value": "1515 90 51",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1207 99 91",
- "description": "Hemp seeds"
+ "value": "1515 90 59",
+ "description": "Solid, other; fluid"
},
{
- "value": "1207 99 96",
- "description": "Other"
- }
- ]
+ "value": "1515 90 91",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1515 90 99",
+ "description": "Solid, other; fluid"
+ },
+ {
+ "value": "1515 60 51",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1515 60 59",
+ "description": "Solid, other; fluid"
+ },
+ {
+ "value": "1515 60 91",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1515 60 99",
+ "description": "Solid, other; fluid"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Linseed and castor seeds; other oily seeds and fruits not intended for de-oiling, excluding crushed ones.\nThe CN code 1207 992090 is included.\n1205 1090, 1205 90, 1206 0091, 1206 0099, 1207 10, 1207 29, 1207 4090, 1207 5090, 1207 60, 1207 70, 1207 9190, 1207 992090, 1207 9991, 1207 9996 excluding those intended for oil extraction and those crushed."
+ "comment": "Other animal fats and oils intended for animal nutrition; crude vegetable oils intended for human or animal consumption.\n1506 if for human or animal consumption; 15071090, 15081090,15111090,15121191, 15121199,15122190,15131191,15131199,1532130,15132190, 15141190,15149190,151511, 15152190,15153090,15155019,15159011,15159029,15159051,15159059 raw, if for human or animal consumption."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "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"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "roasted chicory and other roasted coffee substitutes and extracts thereof; extracts or essences of coffee, tea, mate and chamomile; preparations based on these extracts or essence.\nThe CN code 1211 908690 (chamomile) is also included."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "2102",
+ "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Natural yeasts, live or dead, prepared artificial yeasts"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "2207 10 00",
- "description": "Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher"
- },
- {
- "value": "2207 20 00",
- "description": "Ethyl alcohol and other spirits, denatured, of any strength"
- },
- {
- "value": "2208 90 91",
- "description": "2 litres or less"
+ "value": "2103 10 00",
+ "description": "Soya sauce"
},
{
- "value": "2208 90 99",
- "description": "More than 2 litres"
+ "value": "2103 20 00",
+ "description": "Tomato ketchup and other tomato sauces"
},
{
- "value": "2847 00 00",
- "description": "Hydrogen peroxide, whether or not solidified with urea"
+ "value": "2103 90 10",
+ "description": "Mango chutney, liquid"
},
{
- "value": "3401 19 00",
+ "value": "2103 90 90",
"description": "Other"
},
{
- "value": "3401 20 10",
- "description": "Flakes, wafers, granules or powders"
- },
+ "value": "2104",
+ "description": "Soups and broths and preparations therefor; homogenised composite food preparations"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Sauces; compound seasonings; preparations for soups, broths, broths; soups, broths, broths, preparations; homogenized compound food preparations."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "2103 30",
+ "description": "Mustard flour and meal and prepared mustard"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Prepared mustard and mustard flour"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "3401 20 90",
- "description": "Other"
+ "value": "1902 20",
+ "description": "Stuffed pasta, whether or not cooked or otherwise prepared"
},
{
- "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": "1902 40 90",
+ "description": "Other"
},
{
- "value": "3402 12 00",
- "description": "Cationic"
+ "value": "2105 00",
+ "description": "Ice cream and other edible ice, whether or not containing cocoa"
},
{
- "value": "3808 94",
- "description": "Disinfectants"
+ "value": "2106",
+ "description": "Food preparations not elsewhere specified or included"
},
{
- "value": "3926 20 00",
- "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
+ "value": "2106 10 20",
+ "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": "3926 90 97",
+ "value": "2106 10 80",
"description": "Other"
},
{
- "value": "4015 11 00",
- "description": "Surgical"
- },
- {
- "value": "4015 19 00",
- "description": "Other"
+ "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": "4016 99 97",
+ "value": "2106 90 98",
"description": "Other"
- },
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Food preparations not elsewhere specified or included, except syrups of any kind"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "4818 90 10",
- "description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
+ "value": "90.02",
+ "description": "Support services to performing arts"
},
{
- "value": "6210 10",
- "description": "Of fabrics of heading 5602 or 5603"
- },
+ "value": "90.04",
+ "description": "Arts facility operation 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": "Theatrical performances of any kind, including operas, ballet, prose, operetta, musical comedy, magazine; vocal and instrumental concerts; circus and traveling show activities, puppet shows, marionettes and masks, including masked and costumed parades, held everywhere;"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "6210 20 00",
- "description": "Other garments, of the type described in heading 6201"
+ "value": "74.90.20",
+ "description": "Other professional, technical and business services n.e.c."
},
{
- "value": "6210 30 00",
- "description": "Other garments, of the type described in heading 6202"
+ "value": "90.01",
+ "description": "Services of performing artists"
},
{
- "value": "6210 40 00",
- "description": "Other men's or boys' garments"
- },
+ "value": "90.03",
+ "description": "Artistic creation"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "WRITERS_SERVICES",
+ "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
+ },
+ "comment": "Writing contracts connected with theatrical performances, vocal and instrumental concerts, circus activities, puppet shows, etc., as well as the relative performances, rendered by intermediaries"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "6210 50 00",
- "description": "Other women's or girls' garments"
+ "value": "42",
+ "description": "Constructions and construction works for civil engineering"
},
{
- "value": "6211 32",
- "description": "Of cotton"
+ "value": "43",
+ "description": "Specialised construction works"
},
{
- "value": "6211 33",
- "description": "Of man-made fibres"
- },
- {
- "value": "6211 39 00",
- "description": "Of other textile materials"
- },
- {
- "value": "6211 42",
- "description": "Of cotton"
- },
- {
- "value": "6211 43",
- "description": "Of man-made fibres"
- },
- {
- "value": "6211 49 00",
- "description": "Of other textile materials"
- },
+ "value": "41.00.48",
+ "description": "Construction works in public entertainment, education, hospital, institutional care or religious buildings"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ },
+ "comment": "Services dependent on procurement contracts relating to the construction of 1ry&2ry urbanization works metropolitan tramway transport lines and other fixed lines;production plants and heat-energy and electricity distribution networks from solar-photovoltaic-wind sources;purification plants to be connected to sewer networks including intermunicipal ones and to the relative adduction manifolds;school buildings barracks hospital nursing home orphanages.\nThe CPA code 41.00.48 is also included."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Products of animal origin, not elsewhere specified or included, except tendons, nerves, trimmings and other similar waste of untanned hides and skins.\nThe CN codes are: 0511 99 8520, 051199 8590.\nThe edible ones referred to in 04.10 are not included."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Frozen, dried or preserved truffles immersed in salted or sulphured water or with the addition of other substances for temporarily ensuring their conservation, but not prepared for immediate consumption.\nThe CN codes are: 0710 8095 80 if truffles are not fresh, 0711 5900 90, 0712 909090 (only dried truffles).\nFresh or refrigerated truffles are at 5%."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "6505 00 30",
- "description": "Peaked caps"
+ "value": "0401 10 10",
+ "description": "In immediate packings of a net content not exceeding two litres"
},
{
- "value": "6505 00 90",
- "description": "Other"
+ "value": "0401 20 11",
+ "description": "In immediate packings of a net content not exceeding two litres"
},
{
- "value": "6506",
- "description": "Other headgear, whether or not lined or trimmed"
- },
+ "value": "0401 20 91",
+ "description": "In immediate packings of a net content not exceeding two litres"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Fresh milk, not concentrated or sweetened, intended for food consumption, packaged for retail sale, subjected to pasteurization or other treatments required by health laws.\nThe reduced rate of 4% applies only if fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments provided for by health laws. \nThe reduced rate of 4% applies also to the following items: 0401 40 10 90, 0401 50 11 90, 0401 50 31 90, 0401 50 91 90."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "8479 89 97",
- "description": "Other"
+ "value": "0405 10",
+ "description": "Butter"
},
{
- "value": "8713 90 00",
+ "value": "0405 90",
"description": "Other"
},
{
- "value": "9004 90 10",
- "description": "With lenses of plastics"
- },
+ "value": "0406",
+ "description": "Cheese and curd"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "butter, cheese and dairy products"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "9004 90 90",
- "description": "Other"
+ "value": "1516 10",
+ "description": "Animal fats and oils and their fractions"
},
{
- "value": "9025 11 20",
- "description": "Clinical or veterinary thermometers"
+ "value": "1516 20",
+ "description": "Vegetable fats and oils and their fractions"
},
{
- "value": "9025 11 80",
- "description": "Other"
+ "value": "1516 30 91",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "9025 19",
+ "value": "1516 30 98",
"description": "Other"
- },
- {
- "value": "9027 80",
- "description": "Other instruments and apparatus"
- },
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Partially or totally hydrogenated animal or vegetable oils and fats and animal or vegetable oils and fats solidified or hardened by any other process, including refined, but not prepared, intended for human or animal consumption.\n1516 10, 1516 20 if for human or animal consumption"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "9402 90 00",
- "description": "Other"
+ "value": "1517 10 10",
+ "description": "Containing, by weight, more than 10 % but not more than 15 % of milkfats"
},
{
- "value": "3926 90 60",
- "description": "Protective face shields\/visors"
+ "value": "1517 90 10",
+ "description": "Containing, by weight, more than 10 % but not more than 15 % of milkfats"
}
]
},
"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": "Articles of protective clothing for health purposes such as latex, vinyl and nitrile gloves, protective goggles and visors, protective suits, footwear and overshoes, caps, waterproof gowns, surgical gowns; thermometers; disinfectant hand cleaners; wall dispenser for disinfectants; hydroalcoholic solution in liters; 3 percent peroxide in liters; emergency trolleys; RNA extractors;"
+ "comment": "Imitations of lard and other prepared edible fats"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "1521 90 91",
+ "description": "Raw"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Raw beeswax"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "1601 00",
+ "description": "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Sausages, salamis and the like made from meat, offal or blood"
},
{
"memberState": "IT",
@@ -2194,271 +1936,67 @@
"cnCodes": {
"code": [
{
- "value": "0301 91",
- "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
+ "value": "1602 10 00",
+ "description": "Homogenised preparations"
},
{
- "value": "0301 92",
- "description": "Eels (Anguilla spp.)"
+ "value": "1602 20 90",
+ "description": "Other"
},
{
- "value": "0301 93 00",
- "description": "Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)"
+ "value": "1602 31",
+ "description": "Of turkeys"
},
{
- "value": "0301 94",
- "description": "Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)"
+ "value": "1602 32",
+ "description": "Of fowls of the species Gallus domesticus"
},
{
- "value": "0301 95 00",
- "description": "Southern bluefin tuna (Thunnus maccoyii)"
+ "value": "1602 39",
+ "description": "Other"
},
{
- "value": "0302",
- "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1602 41",
+ "description": "Hams and cuts thereof"
},
{
- "value": "0303",
- "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1602 42",
+ "description": "Shoulders and cuts thereof"
},
{
- "value": "0304",
- "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
+ "value": "1602 49",
+ "description": "Other, including mixtures"
},
{
- "value": "0305 31 00",
- "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
+ "value": "1602 50",
+ "description": "Of bovine animals"
},
{
- "value": "0305 32",
- "description": "Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae"
- },
- {
- "value": "0305 39",
- "description": "Other"
- },
- {
- "value": "0305 41 00",
- "description": "Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)"
- },
- {
- "value": "0305 42 00",
- "description": "Herrings (Clupea harengus, Clupea pallasii)"
- },
- {
- "value": "0305 43 00",
- "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
- },
- {
- "value": "0305 44",
- "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
- },
- {
- "value": "0305 49",
- "description": "Other"
- },
- {
- "value": "0305 51",
- "description": "Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
- },
- {
- "value": "0305 52 00",
- "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
- },
- {
- "value": "0305 53",
- "description": "Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
- },
- {
- "value": "0305 54",
- "description": "Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)"
- },
- {
- "value": "0305 59",
- "description": "Other"
- },
- {
- "value": "0305 61 00",
- "description": "Herrings (Clupea harengus, Clupea pallasii)"
- },
- {
- "value": "0305 62 00",
- "description": "Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)"
- },
- {
- "value": "0305 63 00",
- "description": "Anchovies (Engraulis spp.)"
- },
- {
- "value": "0305 64 00",
- "description": "Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)"
- },
- {
- "value": "0305 69",
- "description": "Other"
- },
- {
- "value": "0306 14",
- "description": "Crabs"
- },
- {
- "value": "0306 15 00",
- "description": "Norway lobsters (Nephrops norvegicus)"
- },
- {
- "value": "0306 16",
- "description": "Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)"
- },
- {
- "value": "0306 17",
- "description": "Other shrimps and prawns"
- },
- {
- "value": "0306 19",
- "description": "Other"
- },
- {
- "value": "0306 33",
- "description": "Crabs"
- },
- {
- "value": "0306 34 00",
- "description": "Norway lobsters (Nephrops norvegicus)"
- },
- {
- "value": "0306 35",
- "description": "Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)"
- },
- {
- "value": "0306 36",
- "description": "Other shrimps and prawns"
- },
- {
- "value": "0306 39 10",
- "description": "Freshwater crayfish"
- },
- {
- "value": "0306 93",
- "description": "Crabs"
- },
- {
- "value": "0306 94 00",
- "description": "Norway lobsters (Nephrops norvegicus)"
- },
- {
- "value": "0306 95",
- "description": "Shrimps and prawns"
- },
- {
- "value": "0306 99 10",
- "description": "Freshwater crayfish"
- },
- {
- "value": "0307 22",
- "description": "Frozen"
- },
- {
- "value": "0307 29 00",
- "description": "Other"
- },
- {
- "value": "0307 31",
- "description": "Live, fresh or chilled"
- },
- {
- "value": "0307 32",
- "description": "Frozen"
- },
- {
- "value": "0307 39",
- "description": "Other"
- },
- {
- "value": "0307 42",
- "description": "Live, fresh or chilled"
- },
- {
- "value": "0307 43",
- "description": "Frozen"
- },
- {
- "value": "0307 49",
- "description": "Other"
- },
- {
- "value": "0307 51 00",
- "description": "Live, fresh or chilled"
- },
- {
- "value": "0307 52 00",
- "description": "Frozen"
- },
- {
- "value": "0307 59 00",
- "description": "Other"
- },
- {
- "value": "0307 60 00",
- "description": "Snails, other than sea snails"
- },
- {
- "value": "0307 71 00",
- "description": "Live, fresh or chilled"
- },
- {
- "value": "0307 72",
- "description": "Frozen"
- },
- {
- "value": "0307 79 00",
- "description": "Other"
- },
- {
- "value": "0307 81 00",
- "description": "Live, fresh or chilled abalone (Haliotis spp.)"
- },
- {
- "value": "0307 82 00",
- "description": "Live, fresh or chilled stromboid conchs (Strombus spp.)"
- },
- {
- "value": "0307 83 00",
- "description": "Frozen abalone (Haliotis spp.)"
- },
- {
- "value": "0307 84 00",
- "description": "Frozen stromboid conchs (Strombus spp.)"
- },
- {
- "value": "0307 87 00",
- "description": "Other abalone (Haliotis spp.)"
+ "value": "1602 90 10",
+ "description": "Preparations of blood of any animal"
},
{
- "value": "0307 88 00",
- "description": "Other stromboid conchs (Strombus spp.)"
+ "value": "1602 90 51",
+ "description": "Containing meat or meat offal of domestic swine"
},
{
- "value": "0307 92 00",
- "description": "Frozen"
+ "value": "1602 90 61",
+ "description": "Uncooked; mixtures of cooked meat or offal and uncooked meat or offal"
},
{
- "value": "0307 99 00",
+ "value": "1602 90 69",
"description": "Other"
},
{
- "value": "0307 21 10",
- "description": "Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten"
- },
- {
- "value": "0307 21 90",
- "description": "Other"
+ "value": "1602 90 91",
+ "description": "Of sheep"
},
{
- "value": "0309 10 00",
- "description": "Of fish"
+ "value": "1602 90 95",
+ "description": "Of goats"
},
{
- "value": "0309 90 00",
+ "value": "1602 90 99",
"description": "Other"
}
]
@@ -2467,7 +2005,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fresh fish live or dead chilled frozen or deep-frozen intended for food use simply salted or in brine dried or smoked Crustaceans&molluscs including testaceans whether or not separated from their shells fresh chilled frozen or deep-frozen dried salted or in brine, excluding lobsters and crawfish and oysters; crustaceans in shell simply cooked in water or by steaming excluding lobsters and crawfish.\n030192,030193,030194,030195,03019903 only human consumption.\nIncluding 0306 399020,0306 999020"
+ "comment": "Other prepared or preserved meat or meat offal with the exception of goose or duck liver and game"
},
{
"memberState": "IT",
@@ -2478,46 +2016,16 @@
},
"situationOn": "2024-01-01+01:00",
"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"
- },
- {
- "value": "9702 00 00",
- "description": "Original engravings, prints and lithographs"
- },
- {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
- },
- {
- "value": "9706 00 00",
- "description": "Antiques of an age exceeding 100 years"
- },
- {
- "value": "9705 21 00",
- "description": "Human specimens and parts thereof"
- },
- {
- "value": "9705 22 00",
- "description": "Extinct or endangered species and parts thereof"
- },
- {
- "value": "9705 31 00",
- "description": "Of an age exceeding 100 years"
- },
- {
- "value": "9705 39 00",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "2201 90 00",
+ "description": "Other"
+ }
},
"category": {
- "identifier": "PICTURES",
- "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
},
- "comment": "Imported works of art, antiques, collectibles; art objects referred to in letter a) of the table attached to Decree-Law of 23 February 1995, No 41, converted, with modifications, by Law 22 March 1995, No 85, transferred by the authors, their heirs or legatees.\n9701, 9702, 9703, 9706 if works of art, antiques or collectibles; under the conditions indicated above."
+ "comment": "Water. 2201 90 excluding ice or snow. reduced rate of 10% applies also to the following items: 2202 9991 90; 2202 9995 90; 2202 9999 90. For mineral waters and beer the applicable rate is the ordinary rate."
},
{
"memberState": "IT",
@@ -2527,17 +2035,17 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "01.61",
- "description": "Support services to crop production"
+ "value": "2209 00",
+ "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
}
},
"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": "Services by means of agricultural machinery or aircraft rendered to single or associated agricultural enterprises"
+ "comment": "wine vinegar; edible non-wine vinegars and their substitutes"
},
{
"memberState": "IT",
@@ -2547,17 +2055,17 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "35.14",
- "description": "Trade services of electricity"
+ "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"
}
},
"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": "Services & supplies of equipment and materials relating to the supply of thermal energy for domestic use through public district heating networks or as part of the energy service contract, as defined in Interm Decree Art. 11, par. 1, of regulation referred to in Pres. Decree No 412\/1993, and subsequent amendments; it includes supplies of energy produced from renewable sources or high efficiency cogeneration plants. \nOrdinary rate is applied to supplies of energy from other sources."
+ "comment": "Flours and powders of meat and offal, fish, crustaceans, molluscs, unsuitable for human consumption and intended exclusively for animal nutrition; greaves intended for human or animal consumption.\n2301 if intended exclusively for animal feed while greaves if also intended for human consumption."
},
{
"memberState": "IT",
@@ -2567,17 +2075,17 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "35.2",
- "description": "Manufactured gas; distribution services of gaseous fuels through mains"
+ "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"
}
},
"category": {
- "identifier": "SUPPLY_GAS",
- "description": "Supply of natural gas"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Supply of methane gas used for combustion for civil uses limited to 480 cubic meters per year; supply, via distribution networks, of liquefied petroleum gases for domestic purposes for cooking food and for the production of hot water, liquefied petroleum gas contained by or intended to be placed in cylinders from 10 to 20 kg at any stage of marketing."
+ "comment": "Beet pulp, waste of spent sugar cane and other waste from the manufacture of sugar; leftovers from brewing and distillation of alcohol; leftovers from starch manufacture and other similar scraps and residues"
},
{
"memberState": "IT",
@@ -2587,27 +2095,27 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "37",
- "description": "Sewerage services; sewage sludge"
+ "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": "38",
- "description": "Waste collection, treatment and disposal services; materials recovery services"
+ "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": "39",
- "description": "Remediation services and other waste management 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"
}
]
},
"category": {
- "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"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Management, storage and temporary storage services of urban waste and special waste (waste deriving from the recovery and disposal of waste, of sludge produced by potabilization and from other water treatments and from the purification of waste water and smoke abatement), as well as management services for sewage and purification systems."
+ "comment": "Oil-residue, olive pomace and other residues from the extraction of olive oil, excluding sludge; oil-residue and other residues from the de-oiling of oily seeds and fruits"
},
{
"memberState": "IT",
@@ -2617,269 +2125,207 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
- },
- {
- "value": "43.1",
- "description": "Demolition and site preparation 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": "2307 00",
+ "description": "Wine lees; argol"
+ }
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Services dependent on procurement contracts relating to the construction of non-luxury homes other than \"first homes\" and of buildings mainly for residential use and the implementation of the recovery projects referred to in Article 31 of Law No 457 of 5 August 1978, excluding those referred to in letters a) and b) of paragraph 1 of that Article"
+ "comment": "Wine lees, raw tartar"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "2711 11 00",
- "description": "Natural gas"
- },
- {
- "value": "2711 21 00",
- "description": "Natural gas"
- }
- ]
+ "code": {
+ "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": "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;"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "supply of methane gas intended for combustion for civil and industrial uses"
+ "comment": "Products of vegetable origin of the kind used for animal nutrition, not elsewhere specified or included"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "3002 90 90",
- "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": "9018 90",
- "description": "Other instruments and appliances"
- },
- {
- "value": "9027 89",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "2309 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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Instrumentation for in vitro diagnostics for COVID-19: 1.1) COVID-19 diagnostic and reactive kits based on immunologic reactions; 1.2) Kit for COVID-19 diagnosis consisting of: vial containing a culture medium for the maintenance of a viral sample and a swab with a cotton tip to collect the sample; 1.3) Instrumentation for sampling. \nThe CN code 3822 19 00 10 is also included."
+ "comment": "Molasses or sugared fodder; other preparations of the kind used in animal nutrition, excluding dog or cat food put up for retail sale.\n2309 90 excluding simple feed of plant origin; integrated feed, containing cereals and\/or related flours and\/or sugar; simple compound feed containing more than 50% (4%) cereals.\nDog and cat food put up for retail sale, referred to in Article 75, paragraph 6, of Law 30 December 1991, No 413, is subject to the ordinary rate."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "3005 90 10",
- "description": "Wadding and articles of wadding"
- },
- {
- "value": "3005 90 99",
- "description": "Other"
- },
- {
- "value": "3926 90 97",
- "description": "Other"
- },
- {
- "value": "6306 22 00",
- "description": "Of synthetic fibres"
- },
- {
- "value": "6306 29 00",
- "description": "Of other textile materials"
- },
- {
- "value": "7017 10 00",
- "description": "Of fused quartz or other fused silica"
- },
- {
- "value": "7017 20 00",
- "description": "Of other glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C"
- },
- {
- "value": "7017 90 00",
- "description": "Other"
- },
- {
- "value": "9402 90 00",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "2309 90 96",
+ "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": "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": "Diagnostic instrumentation for COVID-19; swabs for clinical analyzes; sterile test tubes; equipment for the construction of field hospitals (hospital beds, tents, plastic tents)"
+ "comment": "Active ingredients for the preparation and feed supplements."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "1603 00",
+ "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Meat extracts and sauces and fish extracts"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "3401 11 00",
- "description": "For toilet use (including medicated products)"
+ "value": "1604 11 00",
+ "description": "Salmon"
},
{
- "value": "8415",
- "description": "Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated"
+ "value": "1604 12",
+ "description": "Herring"
},
{
- "value": "8479 89 97",
- "description": "Other"
+ "value": "1604 13",
+ "description": "Sardines, sardinella and brisling or sprats"
},
{
- "value": "8509 80 00",
- "description": "Other appliances"
+ "value": "1604 14",
+ "description": "Tunas, skipjack tuna and bonito (Sarda spp.)"
},
{
- "value": "8528 52 91",
- "description": "With a screen of the liquid crystal display (LCD) technology"
+ "value": "1604 15",
+ "description": "Mackerel"
},
{
- "value": "8528 52 99",
- "description": "Other"
+ "value": "1604 16 00",
+ "description": "Anchovies"
},
{
- "value": "8528 59 00",
- "description": "Other"
+ "value": "1604 17 00",
+ "description": "Eels"
},
{
- "value": "8543 70 90",
+ "value": "1604 18 00",
+ "description": "Shark fins"
+ },
+ {
+ "value": "1604 19",
"description": "Other"
},
{
- "value": "9018 11 00",
- "description": "Electrocardiographs"
+ "value": "1604 20",
+ "description": "Other prepared or preserved fish"
},
{
- "value": "9018 12 00",
- "description": "Ultrasonic scanning apparatus"
+ "value": "1605 10 00",
+ "description": "Crab"
},
{
- "value": "9018 19 10",
- "description": "Monitoring apparatus for simultaneous monitoring of two or more parameters"
+ "value": "1605 21",
+ "description": "Not in airtight containers"
},
{
- "value": "9018 19 90",
+ "value": "1605 29 00",
"description": "Other"
},
{
- "value": "9018 49 90",
- "description": "Other"
+ "value": "1605 52 00",
+ "description": "Scallops, including queen scallops"
},
{
- "value": "9018 90",
- "description": "Other instruments and appliances"
+ "value": "1605 53",
+ "description": "Mussels"
},
{
- "value": "9018 90 50",
- "description": "Transfusion and infusion apparatus"
+ "value": "1605 54 00",
+ "description": "Cuttlefish and squid"
},
{
- "value": "9018 90 60",
- "description": "Anaesthetic apparatus and instruments"
+ "value": "1605 55 00",
+ "description": "Octopus"
},
{
- "value": "9018 90 84",
- "description": "Other"
+ "value": "1605 56 00",
+ "description": "Clams, cockles and arkshells"
},
{
- "value": "9022 12 00",
- "description": "Computed tomography apparatus"
+ "value": "1605 57 00",
+ "description": "Abalone"
},
{
- "value": "9019 20 10",
- "description": "Mechanical ventilation apparatus, capable of providing invasive ventilation"
+ "value": "1605 58 00",
+ "description": "Snails, other than sea snails"
},
{
- "value": "9019 20 20",
- "description": "Mechanical ventilation apparatus, non-invasive"
+ "value": "1605 59 00",
+ "description": "Other"
},
{
- "value": "9019 20 90",
- "description": "Other, including parts and accessories"
- }
- ]
- },
- "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": "Pulmonary ventilators for intensive and sub-intensive care; multi-parameter monitor also for transport; infusion pumps for drugs and peristaltic pumps for enteral feeding; endotracheal tubes; helmets for continuous positive pressure ventilation; non-invasive ventilation masks; suction systems; humidifiers; laryngoscopes; vascular access instrumentation; electric vacuum cleaner; monitoring center for intensive care; portable ultrasound scan; electrocardiograph; computerized tomograph."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "1605 61 00",
+ "description": "Sea cucumbers"
+ },
{
- "value": "0302",
- "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1605 62 00",
+ "description": "Sea urchins"
},
{
- "value": "0303",
- "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1605 63 00",
+ "description": "Jellyfish"
+ },
+ {
+ "value": "1605 69 00",
+ "description": "Other"
}
]
},
@@ -2887,7 +2333,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fresh fish (live or dead), chilled, frozen or deep-frozen, intended for food use"
+ "comment": "Prepared and preserved fish, except caviar and its substitutes; crustaceans and molluscs (including testaceans), excluding lobsters, crawfish and oysters, prepared or preserved.\nThe CN codes 1605 400020, 1605 400030,1605 400040 are included."
},
{
"memberState": "IT",
@@ -2899,15 +2345,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1208",
- "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
+ "value": "3002 41 10",
+ "description": "Vaccines against SARS-related coronaviruses (SARS-CoV species)"
}
},
"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": "Flour from oily seeds and fruits, without oil extraction, excluding mustard flou"
+ "comment": "Vaccines against COVID-19."
},
{
"memberState": "IT",
@@ -2918,16 +2364,38 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
- }
+ "code": [
+ {
+ "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": "3002 41 90",
+ "description": "Other"
+ },
+ {
+ "value": "3002 42 00",
+ "description": "Vaccines for veterinary medicine"
+ },
+ {
+ "value": "3822 13 00",
+ "description": "For blood-grouping"
+ }
+ ]
},
"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": "Seeds, spores and fruit for sowing"
+ "comment": "Medicines ready for human or veterinary use, including homeopathic products; pharmaceutical substances and medications which pharmacies must be equipped with according to the official pharmacopoeia."
},
{
"memberState": "IT",
@@ -2940,20 +2408,44 @@
"cnCodes": {
"code": [
{
- "value": "1210 10 00",
- "description": "Hop cones, neither ground nor powdered nor in the form of pellets"
+ "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"
},
{
- "value": "1210 20",
- "description": "Hop cones, ground, powdered or in the form of pellets; lupulin"
+ "value": "9702 00 00",
+ "description": "Original engravings, prints and lithographs"
+ },
+ {
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
+ },
+ {
+ "value": "9706 00 00",
+ "description": "Antiques of an age exceeding 100 years"
+ },
+ {
+ "value": "9705 21 00",
+ "description": "Human specimens and parts thereof"
+ },
+ {
+ "value": "9705 22 00",
+ "description": "Extinct or endangered species and parts thereof"
+ },
+ {
+ "value": "9705 31 00",
+ "description": "Of an age exceeding 100 years"
+ },
+ {
+ "value": "9705 39 00",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "PICTURES",
+ "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
},
- "comment": "Hop cones. \n1210 20 excluding lupulin and lupulin powder"
+ "comment": "Imported works of art, antiques, collectibles; art objects referred to in letter a) of the table attached to Decree-Law of 23 February 1995, No 41, converted, with modifications, by Law 22 March 1995, No 85, transferred by the authors, their heirs or legatees.\n9701, 9702, 9703, 9706 if works of art, antiques or collectibles; under the conditions indicated above."
},
{
"memberState": "IT",
@@ -2963,23 +2455,17 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "1212 21 00",
- "description": "Fit for human consumption"
- },
- {
- "value": "1212 29 00",
- "description": "Other"
- }
- ]
+ "cpaCodes": {
+ "code": {
+ "value": "01.61",
+ "description": "Support services to crop production"
+ }
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "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": "Algae"
+ "comment": "Services by means of agricultural machinery or aircraft rendered to single or associated agricultural enterprises"
},
{
"memberState": "IT",
@@ -2989,17 +2475,37 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "1212 91",
- "description": "Sugar beet"
+ "value": "35.14",
+ "description": "Trade services of electricity"
}
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "SUPPLY_HEATING",
+ "description": "Supply of district heating"
},
- "comment": "Sugar beets, whether or not cut into strips, fresh or dried"
+ "comment": "Services & supplies of equipment and materials relating to the supply of thermal energy for domestic use through public district heating networks or as part of the energy service contract, as defined in Interm Decree Art. 11, par. 1, of regulation referred to in Pres. Decree No 412\/1993, and subsequent amendments; it includes supplies of energy produced from renewable sources or high efficiency cogeneration plants. \nOrdinary rate is applied to supplies of energy from other sources."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": {
+ "value": "35.2",
+ "description": "Manufactured gas; distribution services of gaseous fuels through mains"
+ }
+ },
+ "category": {
+ "identifier": "SUPPLY_GAS",
+ "description": "Supply of natural gas"
+ },
+ "comment": "Supply of methane gas used for combustion for civil uses limited to 480 cubic meters per year; supply, via distribution networks, of liquefied petroleum gases for domestic purposes for cooking food and for the production of hot water, liquefied petroleum gas contained by or intended to be placed in cylinders from 10 to 20 kg at any stage of marketing."
},
{
"memberState": "IT",
@@ -3012,16 +2518,16 @@
"cnCodes": {
"code": [
{
- "value": "1212 92 00",
- "description": "Locust beans (carob)"
+ "value": "0401",
+ "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
},
{
- "value": "1212 94 00",
- "description": "Chicory roots"
+ "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": "1212 99 95",
- "description": "Other"
+ "value": "0404 10",
+ "description": "Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter"
}
]
},
@@ -3029,7 +2535,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Chicory roots, fresh or dried, whether or not cut, unroasted; fresh or dried carobs; fruit kernels and plant products used principally in human consumption, not elsewhere specified or included.\n1212 94 excluding those roasted"
+ "comment": "Yogurt, kephir, fresh milk, curdled milk, whey, buttermilk (or beaten milk) and other types of fermented or acidified milk\n0401 excluding fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments required by health laws"
},
{
"memberState": "IT",
@@ -3041,35 +2547,209 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1213 00 00",
- "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
+ "value": "0402",
+ "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Straw and husk of cereals, flock, whether or not chopped"
+ "comment": "Preserved, concentrated or sweetened milk"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 10
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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 20 00",
+ "description": "Asparagus"
+ },
+ {
+ "value": "0709 40 00",
+ "description": "Celery other than celeriac"
+ },
+ {
+ "value": "0709 51 00",
+ "description": "Mushrooms of the genus Agaricus"
+ },
+ {
+ "value": "0709 59",
+ "description": "Other"
+ },
+ {
+ "value": "0709 60 10",
+ "description": "Sweet peppers"
+ },
+ {
+ "value": "0709 70 00",
+ "description": "Spinach, New Zealand spinach and orache spinach (garden spinach)"
+ },
+ {
+ "value": "0709 91 00",
+ "description": "Globe artichokes"
+ },
+ {
+ "value": "0709 92",
+ "description": "Olives"
+ },
+ {
+ "value": "0709 93",
+ "description": "Pumpkins, squash and gourds (Cucurbita spp.)"
+ },
+ {
+ "value": "0709 99",
+ "description": "Other"
+ },
+ {
+ "value": "0711 20",
+ "description": "Olives"
+ },
+ {
+ "value": "0711 40 00",
+ "description": "Cucumbers and gherkins"
+ },
+ {
+ "value": "0711 51 00",
+ "description": "Mushrooms of the genus Agaricus"
+ },
+ {
+ "value": "0711 90 30",
+ "description": "Sweetcorn"
+ },
+ {
+ "value": "0711 90 50",
+ "description": "Onions"
+ },
+ {
+ "value": "0711 90 70",
+ "description": "Capers"
+ },
+ {
+ "value": "0711 90 80",
+ "description": "Other"
+ },
+ {
+ "value": "0712 20 00",
+ "description": "Onions"
+ },
+ {
+ "value": "0712 31 00",
+ "description": "Mushrooms of the genus Agaricus"
+ },
+ {
+ "value": "0712 32 00",
+ "description": "Wood ears (Auricularia spp.)"
+ },
+ {
+ "value": "0712 33 00",
+ "description": "Jelly fungi (Tremella spp.)"
+ },
+ {
+ "value": "0712 39 00",
+ "description": "Other"
+ },
+ {
+ "value": "0712 90 05",
+ "description": "Potatoes, whether or not cut or sliced but not further prepared"
+ },
+ {
+ "value": "0712 90 11",
+ "description": "Hybrids for sowing"
+ },
+ {
+ "value": "0712 90 19",
+ "description": "Other"
+ },
+ {
+ "value": "0712 90 30",
+ "description": "Tomatoes"
+ },
+ {
+ "value": "0712 90 50",
+ "description": "Carrots"
+ },
+ {
+ "value": "0709 52 00",
+ "description": "Mushrooms of the genus Boletus"
+ },
+ {
+ "value": "0709 53 00",
+ "description": "Mushrooms of the genus Cantharellus"
+ },
+ {
+ "value": "0709 54 00",
+ "description": "Shiitake (Lentinus edodes)"
+ },
+ {
+ "value": "0709 55 00",
+ "description": "Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Edible vegetables and plants (NO truffles, fresh, chilled) in salted or sulphured water or with the addition of other substances suitable for temporarily ensuring their conservation, not prepared for immediate consumption; dried, dehydrated or evaporated, whether or not cut, but not otherwise prepared. \n071220,071231,071232,071233,071239,07129005,07129030,07129050 neither\nground nor pulverized.\n0711590011,0711590019,0712909010,0712909050 neither ground nor pulverized are included. No pellets"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "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"
+ "value": "0402",
+ "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fodder beets, turnips, fodder roots; hay, alfalfa, sainfoin, clover, forage cabbage, lupine, vetch and other similar forage products"
+ "comment": "Fresh milk cream, preserved, concentrated or not, sweetened or not\nThe reduced rate of 10% applies also to the following items: 0401 401010 (fresh) 0401 409010 (fresh), 0401 501110, 0401 501910,0401 503110, 0401 503910, 0401 509110, 0401 509910. \n0402 including milk creams"
},
{
"memberState": "IT",
@@ -3082,12 +2762,24 @@
"cnCodes": {
"code": [
{
- "value": "1302 13 00",
- "description": "Of hops"
+ "value": "0402",
+ "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
},
{
- "value": "1302 19 70",
+ "value": "1901 10 00",
+ "description": "Preparations suitable for infants or young children, put up for retail sale"
+ },
+ {
+ "value": "1901 90 91",
+ "description": "Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404"
+ },
+ {
+ "value": "1901 90 99",
"description": "Other"
+ },
+ {
+ "value": "1901 90 95",
+ "description": "Food preparations in powder form, consisting of a blend of skimmed milk and\/or whey and vegetable fats\/oils, with a content of fats\/oils not exceeding 30 % by weight"
}
]
},
@@ -3095,7 +2787,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Vegetable juices and extracts of hops; manna.\n1307 19 70 (manna)"
+ "comment": "powdered or liquid milk for feeding infants or young children, put up in sets for retail sale. CN 0404 90 83 10 \"Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %\"."
},
{
"memberState": "IT",
@@ -3107,15 +2799,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1501",
- "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
+ "value": "0407",
+ "description": "Birds' eggs, in shell, fresh, preserved or cooked"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Lard and other pressed or melted pork fat, goose fat and other poultry fat, pressed or melted.\n1501 if pressed or melted"
+ "comment": "Poultry eggs in shell, fresh or preserved.\nExcluding cooked eggs."
},
{
"memberState": "IT",
@@ -3126,16 +2818,26 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "1502 10 90",
- "description": "Other"
- }
+ "code": [
+ {
+ "value": "0408 11 80",
+ "description": "Other"
+ },
+ {
+ "value": "0408 19 81",
+ "description": "Liquid"
+ },
+ {
+ "value": "0408 19 89",
+ "description": "Other, including frozen"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "sevi (of bovine, ovine and caprine species), raw or processed, including sevi called \"first sauce\", intended for human or animal consumption.\n1502 1090 raw or processed, intended for human or animal consumption."
+ "comment": "Poultry eggs and egg yolks, dried or otherwise preserved, sweetened or not, intended for food use.\n04081989 excluding yolks cooked in water or steamed, molded."
},
{
"memberState": "IT",
@@ -3146,22 +2848,16 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "1503 00 19",
- "description": "Other"
- },
- {
- "value": "1503 00 90",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "0409 00 00",
+ "description": "Natural honey"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "lard stearin, oleostearin, lard oil and not emulsified oleo-oil, not mixed or otherwise prepared, intended for human or animal consumption.\n1503 0019 e 1503 0090 if for human or animal consumption"
+ "comment": "Natural honey"
},
{
"memberState": "IT",
@@ -3173,15 +2869,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2923 20 00",
- "description": "Lecithins and other phosphoaminolipids"
+ "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"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "lecithins intended for human or animal consumption.\n2923 20 if for human or animal consumption"
+ "comment": "Guts, bladders and stomachs of animals, whole or in pieces, excluding those of fish, intended for human or animal nutrition.\n0504 if for human or animal consumption."
},
{
"memberState": "IT",
@@ -3192,38 +2888,182 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "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"
+ "code": {
+ "value": "0506",
+ "description": "Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Raw bones, defatted or simply prepared, acidulated or degelatinated, their powders and waste, intended for animal feed.\n0506 if for animal feed."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "0511 10 00",
+ "description": "Bovine semen"
+ }
+ },
+ "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": "Semen for the artificial insemination of livestock.\nThe CN code 0511 998510 is also included."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "0712",
+ "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared"
},
{
- "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": "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"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Ground or powdered vegetables and edible plants, but not otherwise prepared; cassava, arrowroot and salep roots, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with a high starch or inulin content, whether or not dried or cut into pieces; palm pith in sago.\n0712 if ground or pulverized, excluding 0712 9011 and 0712 9019"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "1701 12",
+ "description": "Beet sugar"
},
{
- "value": "3002 41 90",
- "description": "Other"
+ "value": "1701 13",
+ "description": "Cane sugar specified in subheading note 2 to this chapter"
},
{
- "value": "3002 42 00",
- "description": "Vaccines for veterinary medicine"
+ "value": "1701 14",
+ "description": "Other cane sugar"
},
{
- "value": "3822 13 00",
- "description": "For blood-grouping"
+ "value": "1701 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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Medicines ready for human or veterinary use, including homeopathic products; pharmaceutical substances and medications which pharmacies must be equipped with according to the official pharmacopoeia."
+ "comment": "Beet and cane sugars, in solid form, excluding flavoured or coloured one"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "2705 00 00",
+ "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
+ },
+ {
+ "value": "2711",
+ "description": "Petroleum gases and other gaseous hydrocarbons"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "SUPPLY_GAS",
+ "description": "Supply of natural gas"
+ },
+ "comment": "Gas for use by mining, agricultural and manufacturing companies including printing, publishing and similar businesses; gas, methane gas and liquefied petroleum gas, intended to be injected directly into the pipes of the distribution networks to be subsequently supplied, or destined to companies that use them for the production of electricity.\n2705 and 2711 gas for the uses indicated above."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "2716 00 00",
+ "description": "Electrical energy"
+ }
+ },
+ "category": {
+ "identifier": "SUPPLY_ELECTRICITY",
+ "description": "Supply of electricity"
+ },
+ "comment": "Electricity for household use; electricity for use by mining, agricultural and manufacturing companies including printing, publishing and similar businesses; electricity for the operation of irrigation, lifting and drainage systems, used by reclamation and irrigation consortia; electricity supplied to wholesale customers referred to in Article 2, paragraph 5, of Legislative Decree No 79.\n2716 electricity for the uses indicated above."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "2916 19 95",
+ "description": "Other"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Products of mineral and chemical-industrial origin and additives for animal consumption.\n1301 20, 1301 90, 1302 20, 1302 31 if additives for animal consumption."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "2923 20 00",
+ "description": "Lecithins and other phosphoaminolipids"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "lecithins intended for human or animal consumption.\n2923 20 if for human or animal consumption"
},
{
"memberState": "IT",
@@ -3326,26 +3166,16 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "1504 10",
- "description": "Fish-liver oils and their fractions"
- },
- {
- "value": "1504 20 90",
- "description": "Other"
- },
- {
- "value": "1504 30 90",
- "description": "Other"
- }
- ]
+ "code": {
+ "value": "0806 10 90",
+ "description": "Other"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "fats and oils of fish and marine mammals, whether or not refined, for human or animal consumption.\n1504 10, 1504 2090 e 1504 3090 if for human or animal consumption."
+ "comment": "Wine grapes"
},
{
"memberState": "IT",
@@ -3358,112 +3188,128 @@
"cnCodes": {
"code": [
{
- "value": "1506 00 00",
- "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1507 10 90",
- "description": "Other"
- },
- {
- "value": "1508 10 90",
- "description": "Other"
- },
- {
- "value": "1511 10 90",
- "description": "Other"
- },
- {
- "value": "1512 11 91",
- "description": "Sunflower-seed oil"
- },
- {
- "value": "1512 11 99",
- "description": "Safflower oil"
- },
- {
- "value": "1512 21 90",
- "description": "Other"
- },
- {
- "value": "1513 11 91",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 11 99",
- "description": "Other"
- },
- {
- "value": "1513 21 30",
- "description": "In immediate packings of a net content not exceeding 1 kg"
+ "value": "0811 10 11",
+ "description": "With a sugar content exceeding 13 % by weight"
},
{
- "value": "1513 21 90",
+ "value": "0811 10 19",
"description": "Other"
},
{
- "value": "1514 11 90",
- "description": "Other"
+ "value": "0811 20 11",
+ "description": "With a sugar content exceeding 13 % by weight"
},
{
- "value": "1514 91 90",
+ "value": "0811 20 19",
"description": "Other"
},
{
- "value": "1515 11 00",
- "description": "Crude oil"
+ "value": "0811 90 11",
+ "description": "Tropical fruit and tropical nuts"
},
{
- "value": "1515 21 90",
+ "value": "0811 90 19",
"description": "Other"
},
{
- "value": "1515 30 90",
- "description": "Other"
+ "value": "0811 90 31",
+ "description": "Tropical fruit and tropical nuts"
},
{
- "value": "1515 50 19",
+ "value": "0811 90 39",
"description": "Other"
- },
- {
- "value": "1515 90 11",
- "description": "Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions"
- },
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Frozen fruit, with added sugar"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "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"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Fresh citrus and melon peel, excluding frozen ones, presented immersed in salted or sulphured water or with the addition of other substances suitable for temporarily ensuring their conservation, or dried. Excluding frozen ones"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "1515 90 29",
- "description": "Other"
+ "value": "0902",
+ "description": "Tea, whether or not flavoured"
},
{
- "value": "1515 90 51",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
- },
+ "value": "0903 00 00",
+ "description": "Maté"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Tea, mate"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "1515 90 59",
- "description": "Solid, other; fluid"
+ "value": "0904",
+ "description": "Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta"
},
{
- "value": "1515 90 91",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ "value": "0905",
+ "description": "Vanilla"
},
{
- "value": "1515 90 99",
- "description": "Solid, other; fluid"
+ "value": "0906",
+ "description": "Cinnamon and cinnamon-tree flowers"
},
{
- "value": "1515 60 51",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ "value": "0907",
+ "description": "Cloves (whole fruit, cloves and stems)"
},
{
- "value": "1515 60 59",
- "description": "Solid, other; fluid"
+ "value": "0908",
+ "description": "Nutmeg, mace and cardamoms"
},
{
- "value": "1515 60 91",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ "value": "0909",
+ "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
},
{
- "value": "1515 60 99",
- "description": "Solid, other; fluid"
+ "value": "0910",
+ "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices"
}
]
},
@@ -3471,7 +3317,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Other animal fats and oils intended for animal nutrition; crude vegetable oils intended for human or animal consumption.\n1506 if for human or animal consumption; 15071090, 15081090,15111090,15121191, 15121199,15122190,15131191,15131199,1532130,15132190, 15141190,15149190,151511, 15152190,15153090,15155019,15159011,15159029,15159051,15159059 raw, if for human or animal consumption."
+ "comment": "Spices"
},
{
"memberState": "IT",
@@ -3481,31 +3327,63 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ "value": "1702 11 00",
+ "description": "Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter"
},
{
- "value": "43.2",
- "description": "Electrical, plumbing and other construction installation works"
+ "value": "1702 19 00",
+ "description": "Other"
},
{
- "value": "43.3",
- "description": "Building completion and finishing works"
+ "value": "1702 20 90",
+ "description": "Other"
},
{
- "value": "43.9",
- "description": "Other specialised construction works"
+ "value": "1702 30",
+ "description": "Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose"
+ },
+ {
+ "value": "1702 40",
+ "description": "Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar"
+ },
+ {
+ "value": "1702 90 30",
+ "description": "Isoglucose"
+ },
+ {
+ "value": "1702 90 50",
+ "description": "Maltodextrine and maltodextrine syrup"
+ },
+ {
+ "value": "1702 90 71",
+ "description": "Containing 50 % or more by weight of sucrose in the dry matter"
+ },
+ {
+ "value": "1702 90 75",
+ "description": "In the form of powder, whether or not agglomerated"
+ },
+ {
+ "value": "1702 90 79",
+ "description": "Other"
+ },
+ {
+ "value": "1702 90 80",
+ "description": "Inulin syrup"
+ },
+ {
+ "value": "1702 90 95",
+ "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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Services relating to the implementation of extraordinary maintenance interventions on public residential buildings"
+ "comment": "Other sugars in solid form, excluding flavoured or coloured ones; non-flavored or colored sugar syrups; honey substitutes, whether or not mixed with natural honey; caramelized sugars and molasses, intended for human or animal consumption.\n1702 11, 1702 19, 1702 2090, 1702 30, 1702 40, 1702 9030, 1702 9050, 1702 9071, 1702 9075, 1702 9079, 17029080, 17029095 as long as not flavoured or coloured, and caramelized sugars and molasses for human or animal consumption."
},
{
"memberState": "IT",
@@ -3518,24 +3396,24 @@
"cpaCodes": {
"code": [
{
- "value": "42",
- "description": "Constructions and construction works for civil engineering"
+ "value": "37",
+ "description": "Sewerage services; sewage sludge"
},
{
- "value": "43",
- "description": "Specialised construction works"
+ "value": "38",
+ "description": "Waste collection, treatment and disposal services; materials recovery services"
},
{
- "value": "41.00.48",
- "description": "Construction works in public entertainment, education, hospital, institutional care or religious buildings"
+ "value": "39",
+ "description": "Remediation services and other waste management services"
}
]
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ "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": "Services dependent on procurement contracts relating to the construction of 1ry&2ry urbanization works metropolitan tramway transport lines and other fixed lines;production plants and heat-energy and electricity distribution networks from solar-photovoltaic-wind sources;purification plants to be connected to sewer networks including intermunicipal ones and to the relative adduction manifolds;school buildings barracks hospital nursing home orphanages.\nThe CPA code 41.00.48 is also included."
+ "comment": "Management, storage and temporary storage services of urban waste and special waste (waste deriving from the recovery and disposal of waste, of sludge produced by potabilization and from other water treatments and from the purification of waste water and smoke abatement), as well as management services for sewage and purification systems."
},
{
"memberState": "IT",
@@ -3546,16 +3424,34 @@
},
"situationOn": "2024-01-01+01:00",
"cpaCodes": {
- "code": {
- "value": "43.22.12",
- "description": "Heating, ventilation and air conditioning installation works"
- }
+ "code": [
+ {
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ },
+ {
+ "value": "43.1",
+ "description": "Demolition and site preparation 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": "SUPPLY_HEATING",
- "description": "Supply of district heating"
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "Connection services to district heating networks carried out in compliance with current legislation on energy saving"
+ "comment": "Services dependent on procurement contracts relating to the construction of non-luxury homes other than \"first homes\" and of buildings mainly for residential use and the implementation of the recovery projects referred to in Article 31 of Law No 457 of 5 August 1978, excluding those referred to in letters a) and b) of paragraph 1 of that Article"
},
{
"memberState": "IT",
@@ -3568,28 +3464,28 @@
"cpaCodes": {
"code": [
{
- "value": "49.1",
- "description": "Passenger rail transport services, interurban"
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
},
{
- "value": "49.3",
- "description": "Other passenger land transport services"
+ "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": "51.1",
- "description": "Passenger air transport services"
+ "value": "43.9",
+ "description": "Other specialised construction works"
}
]
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "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": "Passenger and their luggage transport services, excluding those set out in Table A, Part II-bis, No. 1-ter), and those exempt pursuant to Article 10, No. 14), of Presidential Decree No 633 of 1972 [excluding passenger transport services provided by lake means and taxi].\nSuburban passenger transport service with the exception of transport for tourism and cruises."
+ "comment": "Services relating to the implementation of extraordinary maintenance interventions on public residential buildings"
},
{
"memberState": "IT",
@@ -3601,15 +3497,15 @@
"situationOn": "2024-01-01+01:00",
"cpaCodes": {
"code": {
- "value": "49.3",
- "description": "Other passenger land transport services"
+ "value": "43.22.12",
+ "description": "Heating, ventilation and air conditioning installation works"
}
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "identifier": "SUPPLY_HEATING",
+ "description": "Supply of district heating"
},
- "comment": "Transport services provided by the means pursuant to Law No 1110 of 23 June 1927 and Royal Decree-Law No 1696 of 7 September 1939, converted into Law No. 8 of 5 January 1939 [transport by drag lifts, sledges and other means of transport without rails].\nUrban passenger transport service with the exception of transport for tourism and exempt transport."
+ "comment": "Connection services to district heating networks carried out in compliance with current legislation on energy saving"
},
{
"memberState": "IT",
@@ -3622,20 +3518,20 @@
"cnCodes": {
"code": [
{
- "value": "1516 10",
- "description": "Animal fats and oils and their fractions"
+ "value": "1003 10 00",
+ "description": "Seed"
},
{
- "value": "1516 20",
- "description": "Vegetable fats and oils and their fractions"
+ "value": "1004",
+ "description": "Oats"
},
{
- "value": "1516 30 91",
- "description": "In immediate packings of a net content not exceeding 1 kg"
+ "value": "1007",
+ "description": "Grain sorghum"
},
{
- "value": "1516 30 98",
- "description": "Other"
+ "value": "1008",
+ "description": "Buckwheat, millet and canary seed; other cereals"
}
]
},
@@ -3643,7 +3539,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Partially or totally hydrogenated animal or vegetable oils and fats and animal or vegetable oils and fats solidified or hardened by any other process, including refined, but not prepared, intended for human or animal consumption.\n1516 10, 1516 20 if for human or animal consumption"
+ "comment": "Barley for sowing; oats, buckwheat, millet, canary seed, sorghum and other minor cereals, intended for uses other than the zootechnical one.\n1004, 1007 e 1008 intended for uses other than the zootechnical one."
},
{
"memberState": "IT",
@@ -3656,12 +3552,108 @@
"cnCodes": {
"code": [
{
- "value": "1517 10 10",
- "description": "Containing, by weight, more than 10 % but not more than 15 % of milkfats"
+ "value": "1006 20",
+ "description": "Husked (brown) rice"
},
{
- "value": "1517 90 10",
- "description": "Containing, by weight, more than 10 % but not more than 15 % of milkfats"
+ "value": "1006 30",
+ "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
+ },
+ {
+ "value": "1006 40 00",
+ "description": "Broken rice"
+ },
+ {
+ "value": "1007 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1007 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "1008",
+ "description": "Buckwheat, millet and canary seed; other cereals"
+ },
+ {
+ "value": "1104 12 10",
+ "description": "Rolled"
+ },
+ {
+ "value": "1104 19 10",
+ "description": "Of wheat"
+ },
+ {
+ "value": "1104 19 30",
+ "description": "Of rye"
+ },
+ {
+ "value": "1104 19 50",
+ "description": "Of maize"
+ },
+ {
+ "value": "1104 19 99",
+ "description": "Other"
+ },
+ {
+ "value": "1104 22 40",
+ "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
+ },
+ {
+ "value": "1104 22 50",
+ "description": "Pearled"
+ },
+ {
+ "value": "1104 22 95",
+ "description": "Other"
+ },
+ {
+ "value": "1104 23 40",
+ "description": "Hulled (shelled or husked), whether or not sliced or kibbled; pearled"
+ },
+ {
+ "value": "1104 23 98",
+ "description": "Other"
+ },
+ {
+ "value": "1104 29 04",
+ "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
+ },
+ {
+ "value": "1104 29 05",
+ "description": "Pearled"
+ },
+ {
+ "value": "1104 29 08",
+ "description": "Other"
+ },
+ {
+ "value": "1104 29 17",
+ "description": "Hulled (shelled or husked), whether or not sliced or kibbled"
+ },
+ {
+ "value": "1104 29 30",
+ "description": "Pearled"
+ },
+ {
+ "value": "1104 29 59",
+ "description": "Other"
+ },
+ {
+ "value": "1104 29 81",
+ "description": "Of wheat"
+ },
+ {
+ "value": "1104 29 85",
+ "description": "Of rye"
+ },
+ {
+ "value": "1104 29 89",
+ "description": "Other"
+ },
+ {
+ "value": "1104 30 10",
+ "description": "Of wheat"
}
]
},
@@ -3669,7 +3661,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Imitations of lard and other prepared edible fats"
+ "comment": "Rice, oats, other minor cereals, broken or crushed, intended for uses other than the zootechnical one. \n1006 20, 1006 30, 1006 40, 1007 90, 1008, 1104 1210 , 1104 1910, 1104 1930, 1104 1950, 1104 2295, 1104 2398 if not intended for zootechnical use."
},
{
"memberState": "IT",
@@ -3680,138 +3672,130 @@
},
"situationOn": "2024-01-01+01:00",
"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"
- }
+ "code": [
+ {
+ "value": "1102 90 30",
+ "description": "Oat flour"
+ },
+ {
+ "value": "1102 90 50",
+ "description": "Rice flour"
+ },
+ {
+ "value": "1102 90 90",
+ "description": "Other"
+ }
+ ]
},
"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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Collectible stamps and stamp collections. The CN code 9705 10 00 is also included if works of art, antiques or collectibles"
+ "comment": "Oat flours and flours of other minor cereals intended for uses other than the zootechnical one.\n1102 9030, 1102 9050, 1102 9090 if intended for uses other than the zootechnical one"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1521 90 91",
- "description": "Raw"
+ "value": "0709 56 00",
+ "description": "Truffles (Tuber spp.)"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Raw beeswax"
+ "comment": "Fresh or chilled truffles"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1601 00",
- "description": "Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products"
+ "value": "9027 89 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": "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": "Sausages, salamis and the like made from meat, offal or blood"
+ "comment": "Instrumentation for in vitro diagnostics for COVID-19: 1.4) Diagnostic reagents based on the polymerase chain nucleic acid (PCR) test; 1.5) Instruments used in clinical laboratories for in vitro diagnosis.\nThe CN code 3822 19 10 is also included."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "1602 10 00",
- "description": "Homogenised preparations"
- },
- {
- "value": "1602 20 90",
- "description": "Other"
- },
- {
- "value": "1602 31",
- "description": "Of turkeys"
- },
- {
- "value": "1602 32",
- "description": "Of fowls of the species Gallus domesticus"
- },
- {
- "value": "1602 39",
- "description": "Other"
- },
- {
- "value": "1602 41",
- "description": "Hams and cuts thereof"
- },
- {
- "value": "1602 42",
- "description": "Shoulders and cuts thereof"
- },
- {
- "value": "1602 49",
- "description": "Other, including mixtures"
- },
- {
- "value": "1602 50",
- "description": "Of bovine animals"
- },
- {
- "value": "1602 90 10",
- "description": "Preparations of blood of any animal"
+ "value": "50.1",
+ "description": "Sea and coastal passenger water transport services"
},
{
- "value": "1602 90 51",
- "description": "Containing meat or meat offal of domestic swine"
- },
+ "value": "50.3",
+ "description": "Inland passenger water transport services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "Passenger transport services provided by means of transport entitled to execute sea, lake, river and lagoon transport services.\nUrban passenger transport service by water with the exception of transport for tourism, cruises and exempt transport."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "1602 90 61",
- "description": "Uncooked; mixtures of cooked meat or offal and uncooked meat or offal"
+ "value": "85.59",
+ "description": "Other education services n.e.c."
},
{
- "value": "1602 90 69",
- "description": "Other"
+ "value": "86",
+ "description": "Human health services"
},
{
- "value": "1602 90 91",
- "description": "Of sheep"
+ "value": "87",
+ "description": "Residential care services"
},
{
- "value": "1602 90 95",
- "description": "Of goats"
+ "value": "88",
+ "description": "Social work services without accommodation"
},
{
- "value": "1602 90 99",
- "description": "Other"
+ "value": "94.99.13",
+ "description": "Special group protection services"
}
]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "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": "Other prepared or preserved meat or meat offal with the exception of goose or duck liver and game"
+ "comment": "The services referred to in Nos 18), 19), 20), 21) and 27-ter) of Article 10, paragraph 1, rendered in favour of the persons indicated in No 27-ter) by social cooperatives and their consortia; [health services, hospitalization and care services, educational services for children and youth and instruction, services of children's homes, orphanages, kindergartens, retirement homes for the elderly and the like; social and health services, home or outpatient care, community and similar services]."
},
{
"memberState": "IT",
@@ -3823,15 +3807,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "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": "1703",
+ "description": "Molasses resulting from the extraction or refining of sugar"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "roasted chicory and other roasted coffee substitutes and extracts thereof; extracts or essences of coffee, tea, mate and chamomile; preparations based on these extracts or essence.\nThe CN code 1211 908690 (chamomile) is also included."
+ "comment": "Molasses intended for human or animal consumption, excluding flavoured or coloured ones.\n1703 as long as not flavoured or coloured for human or animal consumption"
},
{
"memberState": "IT",
@@ -3843,53 +3827,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2102",
- "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders"
+ "value": "1704",
+ "description": "Sugar confectionery (including white chocolate), not containing cocoa"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Natural yeasts, live or dead, prepared artificial yeasts"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "2103 10 00",
- "description": "Soya sauce"
- },
- {
- "value": "2103 20 00",
- "description": "Tomato ketchup and other tomato sauces"
- },
- {
- "value": "2103 90 10",
- "description": "Mango chutney, liquid"
- },
- {
- "value": "2103 90 90",
- "description": "Other"
- },
- {
- "value": "2104",
- "description": "Soups and broths and preparations therefor; homogenised composite food preparations"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Sauces; compound seasonings; preparations for soups, broths, broths; soups, broths, broths, preparations; homogenized compound food preparations."
+ "comment": "Sugar-based products not containing cocoa (candies, gum boluses, tablets, nougat and the like) in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass.\n1704 as long as not in high-quality packaging"
},
{
"memberState": "IT",
@@ -3901,15 +3847,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2103 30",
- "description": "Mustard flour and meal and prepared mustard"
+ "value": "1805 00 00",
+ "description": "Cocoa powder, not containing added sugar or other sweetening matter"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Prepared mustard and mustard flour"
+ "comment": "Unsweetened cocoa powder"
},
{
"memberState": "IT",
@@ -3921,15 +3867,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2201 90 00",
- "description": "Other"
+ "value": "1806",
+ "description": "Chocolate and other food preparations containing cocoa"
}
},
"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": "Water. 2201 90 excluding ice or snow. reduced rate of 10% applies also to the following items: 2202 9991 90; 2202 9995 90; 2202 9999 90. For mineral waters and beer the applicable rate is the ordinary rate."
+ "comment": "Chocolate and other food preparations containing cocoa in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass. \n1806 if in non-quality packaging, such as paper, cardboard, plastic, tinplate, aluminum or ordinary glass."
},
{
"memberState": "IT",
@@ -3941,15 +3887,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2209 00",
- "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
+ "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"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "wine vinegar; edible non-wine vinegars and their substitutes"
+ "comment": "Malt extracts; preparations for feeding children, for dietary or cooking uses, based on flour, meal, starch or malt extract, whether or not with cocoa added to less than 50 per cent by weight."
},
{
"memberState": "IT",
@@ -3961,125 +3907,81 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1603 00",
- "description": "Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates"
+ "value": "1901 10 00",
+ "description": "Preparations suitable for infants or young children, put up for retail sale"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Meat extracts and sauces and fish extracts"
+ "comment": "food preparations of flour, groats, meal, starch or malt extract for the feeding of infants or children, put up in sets for retail sale"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 10
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "1604 11 00",
- "description": "Salmon"
- },
- {
- "value": "1604 12",
- "description": "Herring"
- },
- {
- "value": "1604 13",
- "description": "Sardines, sardinella and brisling or sprats"
- },
- {
- "value": "1604 14",
- "description": "Tunas, skipjack tuna and bonito (Sarda spp.)"
- },
- {
- "value": "1604 15",
- "description": "Mackerel"
- },
- {
- "value": "1604 16 00",
- "description": "Anchovies"
- },
- {
- "value": "1604 17 00",
- "description": "Eels"
- },
- {
- "value": "1604 18 00",
- "description": "Shark fins"
- },
- {
- "value": "1604 19",
- "description": "Other"
- },
- {
- "value": "1604 20",
- "description": "Other prepared or preserved fish"
+ "value": "0710 10 00",
+ "description": "Potatoes"
},
{
- "value": "1605 10 00",
- "description": "Crab"
+ "value": "0710 21 00",
+ "description": "Peas (Pisum sativum)"
},
{
- "value": "1605 21",
- "description": "Not in airtight containers"
+ "value": "0710 22 00",
+ "description": "Beans (Vigna spp., Phaseolus spp.)"
},
{
- "value": "1605 29 00",
+ "value": "0710 29 00",
"description": "Other"
},
{
- "value": "1605 52 00",
- "description": "Scallops, including queen scallops"
- },
- {
- "value": "1605 53",
- "description": "Mussels"
- },
- {
- "value": "1605 54 00",
- "description": "Cuttlefish and squid"
+ "value": "0710 30 00",
+ "description": "Spinach, New Zealand spinach and orache spinach (garden spinach)"
},
{
- "value": "1605 55 00",
- "description": "Octopus"
+ "value": "0710 40 00",
+ "description": "Sweetcorn"
},
{
- "value": "1605 56 00",
- "description": "Clams, cockles and arkshells"
+ "value": "0710 80 10",
+ "description": "Olives"
},
{
- "value": "1605 57 00",
- "description": "Abalone"
+ "value": "0710 80 51",
+ "description": "Sweet peppers"
},
{
- "value": "1605 58 00",
- "description": "Snails, other than sea snails"
+ "value": "0710 80 61",
+ "description": "Of the genus Agaricus"
},
{
- "value": "1605 59 00",
+ "value": "0710 80 69",
"description": "Other"
},
{
- "value": "1605 61 00",
- "description": "Sea cucumbers"
+ "value": "0710 80 70",
+ "description": "Tomatoes"
},
{
- "value": "1605 62 00",
- "description": "Sea urchins"
+ "value": "0710 80 80",
+ "description": "Globe artichokes"
},
{
- "value": "1605 63 00",
- "description": "Jellyfish"
+ "value": "0710 80 85",
+ "description": "Asparagus"
},
{
- "value": "1605 69 00",
- "description": "Other"
+ "value": "0710 90 00",
+ "description": "Mixtures of vegetables"
}
]
},
@@ -4087,27 +3989,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Prepared and preserved fish, except caviar and its substitutes; crustaceans and molluscs (including testaceans), excluding lobsters, crawfish and oysters, prepared or preserved.\nThe CN codes 1605 400020, 1605 400030,1605 400040 are included."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "3002 41 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": "Vaccines against COVID-19."
+ "comment": "Edible vegetables and plants, whether or not cooked, frozen or deep-frozen\nA reduced rate of 4% applies also to the following items: 0710 8095 30, 0710 8095 50, 0710 8095 60, 0710 8095 78"
},
{
"memberState": "IT",
@@ -4120,20 +4002,20 @@
"cnCodes": {
"code": [
{
- "value": "1701 12",
- "description": "Beet sugar"
+ "value": "1103 19",
+ "description": "Of other cereals"
},
{
- "value": "1701 13",
- "description": "Cane sugar specified in subheading note 2 to this chapter"
+ "value": "1103 20",
+ "description": "Pellets"
},
{
- "value": "1701 14",
- "description": "Other cane sugar"
+ "value": "1104 19 69",
+ "description": "Flaked"
},
{
- "value": "1701 99",
- "description": "Other"
+ "value": "1104 19 91",
+ "description": "Flaked rice"
}
]
},
@@ -4141,47 +4023,49 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Beet and cane sugars, in solid form, excluding flavoured or coloured one"
+ "comment": "Groats and meal of barley, oats and other minor cereals; hulled, pearled, flaked cereals; germs of cereals also flour"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
- "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"
- }
- },
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Flours and powders of meat and offal, fish, crustaceans, molluscs, unsuitable for human consumption and intended exclusively for animal nutrition; greaves intended for human or animal consumption.\n2301 if intended exclusively for animal feed while greaves if also intended for human consumption."
+ "comment": "Fresh basil, rosemary and sage, sprigs or shelled oregano, intended for food use; plants in the vegetative state of basil, rosemary and sage.\nCN codes: 1211908620, 1211908690"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 10
+ "value": 5
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "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"
- }
+ "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": "FFP2 and FFP3 masks according to the EN 149 standard, made of TNT 6307 9093 11; other masks with characteristics similar to FFP2 and FFP3 in compliance with a standard similar to EN 149, made of TNT 6307 909319"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
},
+ "situationOn": "2024-01-01+01:00",
"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": "Beet pulp, waste of spent sugar cane and other waste from the manufacture of sugar; leftovers from brewing and distillation of alcohol; leftovers from starch manufacture and other similar scraps and residues"
+ "comment": "FFP2\/FFP3 masks according to the EN149 standard and other masks compliant with a similar standard, made of fabric 6307 909390; facial masks for medical use according to the EN 14683 standard, made of TNT 6307 909511; other masks for medical use conforming to a standard similar to that for facial masks for medical use, made of TNT 6307 909519; FFP2 and FFP3 masks according to EN 149 and other masks compliant with a similar standard with replaceable filter 9020 0010"
},
{
"memberState": "IT",
@@ -4194,16 +4078,16 @@
"cnCodes": {
"code": [
{
- "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": "0101 29 10",
+ "description": "For slaughter"
},
{
- "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": "0101 30 00",
+ "description": "Asses"
},
{
- "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": "0101 90 00",
+ "description": "Other"
}
]
},
@@ -4211,7 +4095,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Oil-residue, olive pomace and other residues from the extraction of olive oil, excluding sludge; oil-residue and other residues from the de-oiling of oily seeds and fruits"
+ "comment": "Live horses, donkeys, mules and bardots, intended for use in the preparation of food products \n0101 30 00 and 0101 90 00 only if intended for slaughter"
},
{
"memberState": "IT",
@@ -4222,16 +4106,26 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "2307 00",
- "description": "Wine lees; argol"
- }
+ "code": [
+ {
+ "value": "0102",
+ "description": "Live bovine animals"
+ },
+ {
+ "value": "0103",
+ "description": "Live swine"
+ },
+ {
+ "value": "0104",
+ "description": "Live sheep and goats"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Wine lees, raw tartar"
+ "comment": "live bovine animals, including animals of the genus buffalo, swine, sheep and goats"
},
{
"memberState": "IT",
@@ -4243,15 +4137,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "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": "0105",
+ "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Products of vegetable origin of the kind used for animal nutrition, not elsewhere specified or included"
+ "comment": "live poultry"
},
{
"memberState": "IT",
@@ -4262,16 +4156,58 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "2309 90",
- "description": "Other"
- }
+ "code": [
+ {
+ "value": "0106 11 00",
+ "description": "Primates"
+ },
+ {
+ "value": "0106 12 00",
+ "description": "Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)"
+ },
+ {
+ "value": "0106 13 00",
+ "description": "Camels and other camelids (Camelidae)"
+ },
+ {
+ "value": "0106 14",
+ "description": "Rabbits and hares"
+ },
+ {
+ "value": "0106 19 00",
+ "description": "Other"
+ },
+ {
+ "value": "0106 20 00",
+ "description": "Reptiles (including snakes and turtles)"
+ },
+ {
+ "value": "0106 31 00",
+ "description": "Birds of prey"
+ },
+ {
+ "value": "0106 33 00",
+ "description": "Ostriches; emus (Dromaius novaehollandiae)"
+ },
+ {
+ "value": "0106 39",
+ "description": "Other"
+ },
+ {
+ "value": "0106 49 00",
+ "description": "Other"
+ },
+ {
+ "value": "0106 90 00",
+ "description": "Other"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Molasses or sugared fodder; other preparations of the kind used in animal nutrition, excluding dog or cat food put up for retail sale.\n2309 90 excluding simple feed of plant origin; integrated feed, containing cereals and\/or related flours and\/or sugar; simple compound feed containing more than 50% (4%) cereals.\nDog and cat food put up for retail sale, referred to in Article 75, paragraph 6, of Law 30 December 1991, No 413, is subject to the ordinary rate."
+ "comment": "Domestic rabbits, pigeons, hares, partridges, pheasants, frogs and other live animals intended for human consumption.\nOnly if intended for human consumption"
},
{
"memberState": "IT",
@@ -4283,15 +4219,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2309 90 96",
- "description": "Other"
+ "value": "1903 00 00",
+ "description": "Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms"
}
},
"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": "Active ingredients for the preparation and feed supplements."
+ "comment": "Tapioca, including potato starch"
},
{
"memberState": "IT",
@@ -4302,22 +4238,16 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "2705 00 00",
- "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
- },
- {
- "value": "2711",
- "description": "Petroleum gases and other gaseous hydrocarbons"
- }
- ]
+ "code": {
+ "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"
+ }
},
"category": {
- "identifier": "SUPPLY_GAS",
- "description": "Supply of natural gas"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Gas for use by mining, agricultural and manufacturing companies including printing, publishing and similar businesses; gas, methane gas and liquefied petroleum gas, intended to be injected directly into the pipes of the distribution networks to be subsequently supplied, or destined to companies that use them for the production of electricity.\n2705 and 2711 gas for the uses indicated above."
+ "comment": "cereal products; obtained by blowing or roasting: ''puffed-rice'', ''corn-flakes'' and the like"
},
{
"memberState": "IT",
@@ -4328,16 +4258,42 @@
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "2716 00 00",
- "description": "Electrical energy"
- }
+ "code": [
+ {
+ "value": "1905 20",
+ "description": "Gingerbread and the like"
+ },
+ {
+ "value": "1905 31",
+ "description": "Sweet biscuits"
+ },
+ {
+ "value": "1905 32",
+ "description": "Waffles and wafers"
+ },
+ {
+ "value": "1905 90 45",
+ "description": "Biscuits"
+ },
+ {
+ "value": "1905 90 55",
+ "description": "Extruded or expanded products, savoury or salted"
+ },
+ {
+ "value": "1905 90 70",
+ "description": "Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose"
+ },
+ {
+ "value": "1905 90 80",
+ "description": "Other"
+ }
+ ]
},
"category": {
- "identifier": "SUPPLY_ELECTRICITY",
- "description": "Supply of electricity"
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Electricity for household use; electricity for use by mining, agricultural and manufacturing companies including printing, publishing and similar businesses; electricity for the operation of irrigation, lifting and drainage systems, used by reclamation and irrigation consortia; electricity supplied to wholesale customers referred to in Article 2, paragraph 5, of Legislative Decree No 79.\n2716 electricity for the uses indicated above."
+ "comment": "Fine bakery, pastry and biscuit products, whether or not with added cocoa in any proportion."
},
{
"memberState": "IT",
@@ -4349,81 +4305,127 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "2916 19 95",
- "description": "Other"
+ "value": "2001",
+ "description": "Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Products of mineral and chemical-industrial origin and additives for animal consumption.\n1301 20, 1301 90, 1302 20, 1302 31 if additives for animal consumption."
+ "comment": "Vegetables, edible plants and fruit, prepared or preserved in vinegar or acetic acid, with or without salt, spices, mustard or sugars"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": {
- "value": "0709 56 00",
- "description": "Truffles (Tuber spp.)"
- }
+ "code": [
+ {
+ "value": "2003",
+ "description": "Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid"
+ },
+ {
+ "value": "2004 10",
+ "description": "Potatoes"
+ },
+ {
+ "value": "2005 10 00",
+ "description": "Homogenised vegetables"
+ },
+ {
+ "value": "2005 20",
+ "description": "Potatoes"
+ },
+ {
+ "value": "2005 20 80",
+ "description": "Other"
+ },
+ {
+ "value": "2005 40 00",
+ "description": "Peas (Pisum sativum)"
+ },
+ {
+ "value": "2005 51 00",
+ "description": "Beans, shelled"
+ },
+ {
+ "value": "2005 59 00",
+ "description": "Other"
+ },
+ {
+ "value": "2005 60 00",
+ "description": "Asparagus"
+ },
+ {
+ "value": "2005 70 00",
+ "description": "Olives"
+ },
+ {
+ "value": "2005 91 00",
+ "description": "Bamboo shoots"
+ },
+ {
+ "value": "2005 99",
+ "description": "Other"
+ }
+ ]
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fresh or chilled truffles"
+ "comment": "Vegetables and edible plants prepared or preserved without vinegar or acetic acid.\n2005 70 (olives in brine)."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "9027 89 90",
- "description": "Other"
+ "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": "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": "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": "Instrumentation for in vitro diagnostics for COVID-19: 1.4) Diagnostic reagents based on the polymerase chain nucleic acid (PCR) test; 1.5) Instruments used in clinical laboratories for in vitro diagnosis.\nThe CN code 3822 19 10 is also included."
+ "comment": "Collectible stamps and stamp collections. The CN code 9705 10 00 is also included if works of art, antiques or collectibles"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 5
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "50.1",
- "description": "Sea and coastal passenger water transport services"
+ "value": "0106 41 00",
+ "description": "Bees"
},
{
- "value": "50.3",
- "description": "Inland passenger water transport services"
+ "value": "0106 49 00",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "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": "Passenger transport services provided by means of transport entitled to execute sea, lake, river and lagoon transport services.\nUrban passenger transport service by water with the exception of transport for tourism, cruises and exempt transport."
+ "comment": "Bees and silkworms. The CN code 0106 49 is only for silkworms."
},
{
"memberState": "IT",
@@ -4436,24 +4438,60 @@
"cnCodes": {
"code": [
{
- "value": "0401",
- "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
+ "value": "0201",
+ "description": "Meat of bovine animals, fresh or chilled"
},
{
- "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": "0202",
+ "description": "Meat of bovine animals, frozen"
},
{
- "value": "0404 10",
- "description": "Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter"
- }
- ]
- },
- "category": {
+ "value": "0203",
+ "description": "Meat of swine, fresh, chilled or frozen"
+ },
+ {
+ "value": "0204",
+ "description": "Meat of sheep or goats, fresh, chilled or frozen"
+ },
+ {
+ "value": "0205 00",
+ "description": "Meat of horses, asses, mules or hinnies, fresh, chilled or frozen"
+ },
+ {
+ "value": "0210 11",
+ "description": "Hams, shoulders and cuts thereof, with bone in"
+ },
+ {
+ "value": "0210 12",
+ "description": "Bellies (streaky) and cuts thereof"
+ },
+ {
+ "value": "0210 19",
+ "description": "Other"
+ },
+ {
+ "value": "0210 20",
+ "description": "Meat of bovine animals"
+ },
+ {
+ "value": "0210 99 10",
+ "description": "Of horses, salted, in brine or dried"
+ },
+ {
+ "value": "0210 99 21",
+ "description": "With bone in"
+ },
+ {
+ "value": "0210 99 29",
+ "description": "Boneless"
+ }
+ ]
+ },
+ "category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Yogurt, kephir, fresh milk, curdled milk, whey, buttermilk (or beaten milk) and other types of fermented or acidified milk\n0401 excluding fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments required by health laws"
+ "comment": "meat and edible parts of horses, asses, mules and hinnies, bovine animals (including the buffalo genus), swine, sheep and goats, fresh, chilled, frozen or deep-frozen, salted or in brine, dried or smoked"
},
{
"memberState": "IT",
@@ -4465,15 +4503,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "0402",
- "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
+ "value": "2006 00",
+ "description": "Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Preserved, concentrated or sweetened milk"
+ "comment": "Fruit, fruit peel, plants and parts of plants, cooked in sugars or candied (drained, frozen, crystallized)"
},
{
"memberState": "IT",
@@ -4485,15 +4523,15 @@
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "0402",
- "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
+ "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"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Fresh milk cream, preserved, concentrated or not, sweetened or not\nThe reduced rate of 10% applies also to the following items: 0401 401010 (fresh) 0401 409010 (fresh), 0401 501110, 0401 501910,0401 503110, 0401 503910, 0401 509110, 0401 509910. \n0402 including milk creams"
+ "comment": "Fruit purees and pastes, jellies, jams, obtained by cooking, also with the addition of sugars"
},
{
"memberState": "IT",
@@ -4503,17 +4541,51 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "49.1",
+ "description": "Passenger rail transport services, interurban"
+ },
+ {
+ "value": "49.3",
+ "description": "Other passenger land transport services"
+ },
+ {
+ "value": "50.1",
+ "description": "Sea and coastal passenger water transport services"
+ },
+ {
+ "value": "51.1",
+ "description": "Passenger air transport services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "Passenger and their luggage transport services, excluding those set out in Table A, Part II-bis, No. 1-ter), and those exempt pursuant to Article 10, No. 14), of Presidential Decree No 633 of 1972 [excluding passenger transport services provided by lake means and taxi].\nSuburban passenger transport service with the exception of transport for tourism and cruises."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
"code": {
- "value": "0407",
- "description": "Birds' eggs, in shell, fresh, preserved or cooked"
+ "value": "49.3",
+ "description": "Other passenger land 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": "Poultry eggs in shell, fresh or preserved.\nExcluding cooked eggs."
+ "comment": "Transport services provided by the means pursuant to Law No 1110 of 23 June 1927 and Royal Decree-Law No 1696 of 7 September 1939, converted into Law No. 8 of 5 January 1939 [transport by drag lifts, sledges and other means of transport without rails].\nUrban passenger transport service with the exception of transport for tourism and exempt transport."
},
{
"memberState": "IT",
@@ -4523,63 +4595,75 @@
"value": 10
},
"situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": {
+ "value": "55",
+ "description": "Accommodation 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": "Frozen, dried or preserved truffles immersed in salted or sulphured water or with the addition of other substances for temporarily ensuring their conservation, but not prepared for immediate consumption.\nThe CN codes are: 0710 8095 80 if truffles are not fresh, 0711 5900 90, 0712 909090 (only dried truffles).\nFresh or refrigerated truffles are at 5%."
+ "comment": "Services rendered to customers housed in accommodation facilities, as well as services of greater hotel comfort rendered to people hospitalized in health establishments"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
- {
- "value": "0401 10 10",
- "description": "In immediate packings of a net content not exceeding two litres"
- },
- {
- "value": "0401 20 11",
- "description": "In immediate packings of a net content not exceeding two litres"
- },
- {
- "value": "0401 20 91",
- "description": "In immediate packings of a net content not exceeding two litres"
- }
- ]
+ "cpaCodes": {
+ "code": {
+ "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 …"
+ "identifier": "RESTAURANT",
+ "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
},
- "comment": "Fresh milk, not concentrated or sweetened, intended for food consumption, packaged for retail sale, subjected to pasteurization or other treatments required by health laws.\nThe reduced rate of 4% applies only if fresh milk intended for food consumption packaged for retail sale subjected to pasteurization and other treatments provided for by health laws. \nThe reduced rate of 4% applies also to the following items: 0401 40 10 90, 0401 50 11 90, 0401 50 31 90, 0401 50 91 90."
+ "comment": "Administration of food and beverages, carried out also through vending machines; provision of services dependent on procurement contracts relating to the supply or administration of food and beverages.\nLimited to food and beverage administration and catering services."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cpaCodes": {
+ "code": {
+ "value": "68.20.11",
+ "description": "Rental and operating services of own or leased residential real estate"
+ }
+ },
+ "category": {
+ "identifier": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
+ },
+ "comment": "Leases of residential buildings by their construction companies or by the companies that have carried out the recovery projects for the building heritage, referred to in Article 3, paragraph 1, letters c), d) and f), of the Consolidated Building Act referred to in Presidential Decree No 380 of 6 June 2001, and leases of residential buildings intended for social housing as defined by the Decree of the Minister of Infrastructure of 22 April 2008"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "0405 10",
- "description": "Butter"
- },
- {
- "value": "0405 90",
- "description": "Other"
+ "value": "1105",
+ "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
},
{
- "value": "0406",
- "description": "Cheese and curd"
+ "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"
}
]
},
@@ -4587,383 +4671,165 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "butter, cheese and dairy products"
+ "comment": "Flours of the dry legumes included in v. d. (07.05 of 1987) (current 07.13) or fruit included in chapter 8 of the Customs Tariff; flours and meal of sago and of roots and tubers included in v. d. (07.06 of 1987) (current 07.14); flour, semolina and potato flakes"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "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 20 00",
- "description": "Asparagus"
- },
- {
- "value": "0709 40 00",
- "description": "Celery other than celeriac"
- },
- {
- "value": "0709 51 00",
- "description": "Mushrooms of the genus Agaricus"
- },
- {
- "value": "0709 59",
- "description": "Other"
- },
- {
- "value": "0709 60 10",
- "description": "Sweet peppers"
- },
- {
- "value": "0709 70 00",
- "description": "Spinach, New Zealand spinach and orache spinach (garden spinach)"
- },
- {
- "value": "0709 91 00",
- "description": "Globe artichokes"
- },
- {
- "value": "0709 92",
- "description": "Olives"
- },
- {
- "value": "0709 93",
- "description": "Pumpkins, squash and gourds (Cucurbita spp.)"
- },
- {
- "value": "0709 99",
- "description": "Other"
- },
- {
- "value": "0711 20",
- "description": "Olives"
- },
- {
- "value": "0711 40 00",
- "description": "Cucumbers and gherkins"
- },
- {
- "value": "0711 51 00",
- "description": "Mushrooms of the genus Agaricus"
- },
- {
- "value": "0711 90 30",
- "description": "Sweetcorn"
- },
- {
- "value": "0711 90 50",
- "description": "Onions"
- },
- {
- "value": "0711 90 70",
- "description": "Capers"
- },
- {
- "value": "0711 90 80",
- "description": "Other"
- },
- {
- "value": "0712 20 00",
- "description": "Onions"
- },
- {
- "value": "0712 31 00",
- "description": "Mushrooms of the genus Agaricus"
- },
- {
- "value": "0712 32 00",
- "description": "Wood ears (Auricularia spp.)"
- },
- {
- "value": "0712 33 00",
- "description": "Jelly fungi (Tremella spp.)"
- },
- {
- "value": "0712 39 00",
- "description": "Other"
- },
- {
- "value": "0712 90 05",
- "description": "Potatoes, whether or not cut or sliced but not further prepared"
- },
- {
- "value": "0712 90 11",
- "description": "Hybrids for sowing"
- },
- {
- "value": "0712 90 19",
- "description": "Other"
- },
- {
- "value": "0712 90 30",
- "description": "Tomatoes"
- },
- {
- "value": "0712 90 50",
- "description": "Carrots"
- },
- {
- "value": "0709 52 00",
- "description": "Mushrooms of the genus Boletus"
- },
- {
- "value": "0709 53 00",
- "description": "Mushrooms of the genus Cantharellus"
- },
- {
- "value": "0709 54 00",
- "description": "Shiitake (Lentinus edodes)"
- },
- {
- "value": "0709 55 00",
- "description": "Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)"
- }
- ]
+ "code": {
+ "value": "1107",
+ "description": "Malt, whether or not roasted"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Edible vegetables and plants (NO truffles, fresh, chilled) in salted or sulphured water or with the addition of other substances suitable for temporarily ensuring their conservation, not prepared for immediate consumption; dried, dehydrated or evaporated, whether or not cut, but not otherwise prepared. \n071220,071231,071232,071233,071239,07129005,07129030,07129050 neither\nground nor pulverized.\n0711590011,0711590019,0712909010,0712909050 neither ground nor pulverized are included. No pellets"
+ "comment": "Malt, whether or not roasted"
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
- "code": [
- {
- "value": "1507 10 90",
- "description": "Other"
- },
- {
- "value": "1507 90 90",
- "description": "Other"
- },
- {
- "value": "1508 10 90",
- "description": "Other"
- },
- {
- "value": "1508 90 90",
- "description": "Other"
- },
- {
- "value": "1509",
- "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "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": "1511 10 90",
- "description": "Other"
- },
- {
- "value": "1511 90 99",
- "description": "Other"
- },
- {
- "value": "1512 11 91",
- "description": "Sunflower-seed oil"
- },
- {
- "value": "1512 11 99",
- "description": "Safflower oil"
- },
- {
- "value": "1512 19 90",
- "description": "Other"
- },
- {
- "value": "1512 21 90",
- "description": "Other"
- },
- {
- "value": "1512 29 90",
- "description": "Other"
- },
- {
- "value": "1513 11 91",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 11 99",
- "description": "Other"
- },
- {
- "value": "1513 19 11",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 19 19",
- "description": "Other"
- },
- {
- "value": "1513 19 91",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 19 99",
- "description": "Other"
- },
- {
- "value": "1513 21 30",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 21 90",
- "description": "Other"
- },
- {
- "value": "1513 29 11",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 29 19",
- "description": "Other"
- },
- {
- "value": "1513 29 50",
- "description": "In immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1513 29 90",
- "description": "Other"
- },
- {
- "value": "1514 11 90",
- "description": "Other"
- },
+ "code": {
+ "value": "1108",
+ "description": "Starches; inulin"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Starches and starches; inulin"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "1109 00 00",
+ "description": "Wheat gluten, whether or not dried"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Gluten and gluten flour, whether or not roasted"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "1514 19 90",
- "description": "Other"
+ "value": "0206",
+ "description": "Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen"
},
{
- "value": "1514 91 90",
- "description": "Other"
+ "value": "0210 99 41",
+ "description": "Livers"
},
{
- "value": "1514 99 90",
+ "value": "0210 99 49",
"description": "Other"
},
{
- "value": "1515 11 00",
- "description": "Crude oil"
- },
- {
- "value": "1515 19 90",
- "description": "Other"
+ "value": "0210 99 51",
+ "description": "Thick skirt and thin skirt"
},
{
- "value": "1515 21 90",
+ "value": "0210 99 59",
"description": "Other"
},
{
- "value": "1515 29 90",
+ "value": "0210 99 85",
"description": "Other"
- },
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Edible offal of horses, asses, mules and hinnies, bovine animals (including the buffalo genus), swine, sheep and goats, fresh, chilled, frozen or deep-frozen, salted or in brine, dried or smoked"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "1515 30 90",
- "description": "Other"
+ "value": "0207",
+ "description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
},
{
- "value": "1515 50 19",
- "description": "Other"
+ "value": "0210 99 71",
+ "description": "Fatty livers of geese or ducks, salted or in brine"
},
{
- "value": "1515 50 99",
+ "value": "0210 99 79",
"description": "Other"
- },
- {
- "value": "1515 90 11",
- "description": "Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions"
- },
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "edible dead poultry, fresh, chilled, frozen or deep frozen (including meat, offal and parts of animals, fresh, chilled, salted or in brine, dried or smoked, frozen or deep-frozen)"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "1515 90 29",
- "description": "Other"
+ "value": "0208 10 10",
+ "description": "Of domestic rabbits"
},
{
- "value": "1515 90 39",
+ "value": "0208 10 90",
"description": "Other"
},
{
- "value": "1515 90 51",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1515 90 59",
- "description": "Solid, other; fluid"
- },
- {
- "value": "1515 90 91",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1515 90 99",
- "description": "Solid, other; fluid"
- },
- {
- "value": "1517 90 91",
- "description": "Fixed vegetable oils, fluid, mixed"
- },
- {
- "value": "1515 60 51",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
- },
- {
- "value": "1515 60 59",
- "description": "Solid, other; fluid"
- },
- {
- "value": "1515 60 91",
- "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ "value": "0208 90 10",
+ "description": "Of domestic pigeons"
},
{
- "value": "1515 60 99",
- "description": "Solid, other; fluid"
+ "value": "0208 90 30",
+ "description": "Of game, other than of rabbits or hares"
}
]
},
@@ -4971,73 +4837,61 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Olive oil, vegetable oils intended for human or animal consumption, including crude oils intended directly for refining for food use.\nAll the items (except for 1509 and 1510 00) if vegetable oils intended for human or animal consumption, including crude oils intended directly for refining for food use."
+ "comment": "Frozen or deep-frozen meat, offal and edible parts of domestic rabbits, pigeons, hares, partridges and pheasants.\n0208 1010, 02081090 (hares), 0208 9030 frozen or deep-frozen meat of non-domestic pigeons, partridges and pheasants."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": [
{
- "value": "0710 10 00",
- "description": "Potatoes"
- },
- {
- "value": "0710 21 00",
- "description": "Peas (Pisum sativum)"
- },
- {
- "value": "0710 22 00",
- "description": "Beans (Vigna spp., Phaseolus spp.)"
- },
- {
- "value": "0710 29 00",
+ "value": "0208 10 90",
"description": "Other"
},
{
- "value": "0710 30 00",
- "description": "Spinach, New Zealand spinach and orache spinach (garden spinach)"
+ "value": "0208 30 00",
+ "description": "Of primates"
},
{
- "value": "0710 40 00",
- "description": "Sweetcorn"
+ "value": "0208 40",
+ "description": "Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)"
},
{
- "value": "0710 80 10",
- "description": "Olives"
+ "value": "0208 50 00",
+ "description": "Of reptiles (including snakes and turtles)"
},
{
- "value": "0710 80 51",
- "description": "Sweet peppers"
+ "value": "0208 60 00",
+ "description": "Of camels and other camelids (Camelidae)"
},
{
- "value": "0710 80 61",
- "description": "Of the genus Agaricus"
+ "value": "0208 90 10",
+ "description": "Of domestic pigeons"
},
{
- "value": "0710 80 69",
- "description": "Other"
+ "value": "0208 90 30",
+ "description": "Of game, other than of rabbits or hares"
},
{
- "value": "0710 80 70",
- "description": "Tomatoes"
+ "value": "0208 90 60",
+ "description": "Of reindeer"
},
{
- "value": "0710 80 80",
- "description": "Globe artichokes"
+ "value": "0208 90 70",
+ "description": "Frogs' legs"
},
{
- "value": "0710 80 85",
- "description": "Asparagus"
+ "value": "0208 90 98",
+ "description": "Other"
},
{
- "value": "0710 90 00",
- "description": "Mixtures of vegetables"
+ "value": "0210",
+ "description": "Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal"
}
]
},
@@ -5045,19 +4899,39 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Edible vegetables and plants, whether or not cooked, frozen or deep-frozen\nA reduced rate of 4% applies also to the following items: 0710 8095 30, 0710 8095 50, 0710 8095 60, 0710 8095 78"
+ "comment": "Meat, parts and offal of domestic rabbits, pigeons, hares, partridges, pheasants, frogs and other live animals intended for human consumption, fresh, chilled, salted or in brine, dried or smoked.\n0208 90 10 0208 10 90 (if hare meat)."
},
{
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
+ "type": "REDUCED_RATE",
+ "value": 10
},
"situationOn": "2024-01-01+01:00",
"cnCodes": {
"code": {
- "value": "1517 10 90",
+ "value": "0209 10",
+ "description": "Of pigs"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "lard, including unpressed or melted pork fat, fresh, chilled, frozen or deep-frozen, salted or pickled, dried or smoked"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "0209 90 00",
"description": "Other"
}
},
@@ -5065,7 +4939,33 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Animal or vegetable margarine"
+ "comment": "Poultry fat not pressed or melted, fresh, chilled, salted or in brine, dried, smoked, frozen or deep-frozen"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 10
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "0302",
+ "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
+ },
+ {
+ "value": "0303",
+ "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Fresh fish (live or dead), chilled, frozen or deep-frozen, intended for food use"
},
{
"memberState": "IT",
@@ -5300,160 +5200,434 @@
"description": "Weighing more than 150 g\/m²"
},
{
- "value": "4802 61",
- "description": "In rolls"
+ "value": "4802 61",
+ "description": "In rolls"
+ },
+ {
+ "value": "4802 62 00",
+ "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
+ },
+ {
+ "value": "4802 69 00",
+ "description": "Other"
+ },
+ {
+ "value": "4804 11",
+ "description": "Unbleached"
+ },
+ {
+ "value": "4804 19",
+ "description": "Other"
+ },
+ {
+ "value": "4805 91 00",
+ "description": "Weighing 150 g\/m² or less"
+ },
+ {
+ "value": "4806",
+ "description": "Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets"
+ },
+ {
+ "value": "4809",
+ "description": "Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets"
+ },
+ {
+ "value": "4810 13 00",
+ "description": "In rolls"
+ },
+ {
+ "value": "4810 14 00",
+ "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
+ },
+ {
+ "value": "4810 19 00",
+ "description": "Other"
+ },
+ {
+ "value": "4810 22 00",
+ "description": "Lightweight coated paper"
+ },
+ {
+ "value": "4810 29",
+ "description": "Other"
+ },
+ {
+ "value": "4810 99 80",
+ "description": "Other"
+ },
+ {
+ "value": "4811 41",
+ "description": "Self-adhesive"
+ },
+ {
+ "value": "4811 49 00",
+ "description": "Other"
+ },
+ {
+ "value": "4811 90 00",
+ "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
+ },
+ {
+ "value": "4816",
+ "description": "Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes"
+ },
+ {
+ "value": "4817",
+ "description": "Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery"
+ },
+ {
+ "value": "4819 40 00",
+ "description": "Other sacks and bags, including cones"
+ },
+ {
+ "value": "4819 60 00",
+ "description": "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
+ },
+ {
+ "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 10 00",
+ "description": "Globes"
+ },
+ {
+ "value": "4908",
+ "description": "Transfers (decalcomanias)"
+ },
+ {
+ "value": "4909 00 00",
+ "description": "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"
+ },
+ {
+ "value": "4910 00 00",
+ "description": "Calendars of any kind, printed, including calendar blocks"
+ },
+ {
+ "value": "4911",
+ "description": "Other printed matter, including printed pictures and photographs"
+ },
+ {
+ "value": "4905 20 00",
+ "description": "In book form"
+ },
+ {
+ "value": "4905 90 00",
+ "description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "LOAN_LIBRARIES",
+ "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ },
+ "comment": "Newspapers and daily newsletters, news agency dispatches, books, periodicals, including in Braille writing and on audio-magnetic media for the blind and visually impaired, with the exception of pornographic newspapers and periodicals and catalogs other than those of book information, printed musical editions and geographic maps, including printed globes; paper needed for printing them."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": {
+ "value": "0713",
+ "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
+ }
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Leguminous vegetables, dried, shelled, whether or not skinned or split"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "0801",
+ "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled"
+ },
+ {
+ "value": "0802",
+ "description": "Other nuts, fresh or dried, whether or not shelled or peeled"
+ },
+ {
+ "value": "0803",
+ "description": "Bananas, including plantains, fresh or dried"
+ },
+ {
+ "value": "0804",
+ "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried"
+ },
+ {
+ "value": "0805",
+ "description": "Citrus fruit, fresh or dried"
+ },
+ {
+ "value": "0806 20",
+ "description": "Dried"
+ },
+ {
+ "value": "0807",
+ "description": "Melons (including watermelons) and papaws (papayas), fresh"
+ },
+ {
+ "value": "0808",
+ "description": "Apples, pears and quinces, fresh"
+ },
+ {
+ "value": "0809",
+ "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh"
+ },
+ {
+ "value": "0810",
+ "description": "Other fruit, fresh"
+ },
+ {
+ "value": "0811 10 90",
+ "description": "Other"
+ },
+ {
+ "value": "0811 20 31",
+ "description": "Raspberries"
+ },
+ {
+ "value": "0811 20 39",
+ "description": "Blackcurrants"
+ },
+ {
+ "value": "0811 20 51",
+ "description": "Redcurrants"
+ },
+ {
+ "value": "0811 20 59",
+ "description": "Blackberries and mulberries"
+ },
+ {
+ "value": "0811 20 90",
+ "description": "Other"
+ },
+ {
+ "value": "0811 90 50",
+ "description": "Fruit of the species Vaccinium myrtillus"
+ },
+ {
+ "value": "0811 90 70",
+ "description": "Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium"
+ },
+ {
+ "value": "0811 90 75",
+ "description": "Sour cherries (Prunus cerasus)"
+ },
+ {
+ "value": "0811 90 80",
+ "description": "Other"
+ },
+ {
+ "value": "0811 90 85",
+ "description": "Tropical fruit and tropical nuts"
+ },
+ {
+ "value": "0811 90 95",
+ "description": "Other"
+ },
+ {
+ "value": "0812",
+ "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption"
},
{
- "value": "4802 62 00",
- "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
- },
+ "value": "0813",
+ "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Edible fruit, fresh or dried or temporarily preserved; fruit, whether or not cooked, frozen or deep-frozen without added sugar.\nA reduced rate of 4% applies also to the following items: 0806 1010 05, 0806 1010 90"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "4802 69 00",
- "description": "Other"
+ "value": "1001",
+ "description": "Wheat and meslin"
},
{
- "value": "4804 11",
- "description": "Unbleached"
+ "value": "1002",
+ "description": "Rye"
},
{
- "value": "4804 19",
+ "value": "1003 90 00",
"description": "Other"
},
{
- "value": "4805 91 00",
- "description": "Weighing 150 g\/m² or less"
+ "value": "1004 90 00",
+ "description": "Other"
},
{
- "value": "4806",
- "description": "Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets"
+ "value": "1006 10",
+ "description": "Rice in the husk (paddy or rough)"
},
{
- "value": "4809",
- "description": "Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets"
+ "value": "1006 20",
+ "description": "Husked (brown) rice"
},
{
- "value": "4810 13 00",
- "description": "In rolls"
+ "value": "1006 30",
+ "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
},
{
- "value": "4810 14 00",
- "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
+ "value": "1006 40 00",
+ "description": "Broken rice"
},
{
- "value": "4810 19 00",
+ "value": "1007 90 00",
"description": "Other"
},
{
- "value": "4810 22 00",
- "description": "Lightweight coated paper"
+ "value": "1008 10 00",
+ "description": "Buckwheat"
},
{
- "value": "4810 29",
+ "value": "1008 29 00",
"description": "Other"
},
{
- "value": "4810 99 80",
- "description": "Other"
+ "value": "1008 30 00",
+ "description": "Canary seed"
},
{
- "value": "4811 41",
- "description": "Self-adhesive"
+ "value": "1008 40 00",
+ "description": "Fonio (Digitaria spp.)"
},
{
- "value": "4811 49 00",
- "description": "Other"
+ "value": "1008 50 00",
+ "description": "Quinoa (Chenopodium quinoa)"
},
{
- "value": "4811 90 00",
- "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
+ "value": "1008 60 00",
+ "description": "Triticale"
},
{
- "value": "4816",
- "description": "Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes"
+ "value": "1008 90 00",
+ "description": "Other cereals"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Wheat, including rye, rye; maize; rice; paddy rice; barley, excluding that intended for sowing; oats, buckwheat, millet, canary seed, sorghum and other minor cereals, intended for zootechnical use\n1004 90 if intended for zootechnical use, 1006 20 (rice, not broken or crushed, intended for zootechnical use), 1006 30,1006 40, 1007 90, 1008 10, 1008 29 00, 1008 30, 100840,100850, 1008 60, 1008 90 if intended for zootechnical use"
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "1006 20",
+ "description": "Husked (brown) rice"
},
{
- "value": "4817",
- "description": "Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery"
+ "value": "1006 30",
+ "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
},
{
- "value": "4819 40 00",
- "description": "Other sacks and bags, including cones"
+ "value": "1006 40 00",
+ "description": "Broken rice"
},
{
- "value": "4819 60 00",
- "description": "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
+ "value": "1104 12 10",
+ "description": "Rolled"
},
{
- "value": "4901",
- "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
+ "value": "1104 19 10",
+ "description": "Of wheat"
},
{
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
+ "value": "1104 19 30",
+ "description": "Of rye"
},
{
- "value": "4903 00 00",
- "description": "Children's picture, drawing or colouring books"
+ "value": "1104 19 50",
+ "description": "Of maize"
},
{
- "value": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ "value": "1104 19 61",
+ "description": "Rolled"
},
{
- "value": "4905 10 00",
- "description": "Globes"
+ "value": "1104 19 99",
+ "description": "Other"
},
{
- "value": "4908",
- "description": "Transfers (decalcomanias)"
+ "value": "1104 22 95",
+ "description": "Other"
},
{
- "value": "4909 00 00",
- "description": "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"
+ "value": "1104 23 98",
+ "description": "Other"
},
{
- "value": "4910 00 00",
- "description": "Calendars of any kind, printed, including calendar blocks"
+ "value": "1104 29 08",
+ "description": "Other"
},
{
- "value": "4911",
- "description": "Other printed matter, including printed pictures and photographs"
+ "value": "1104 29 51",
+ "description": "Of wheat"
},
{
- "value": "4905 20 00",
- "description": "In book form"
+ "value": "1104 29 55",
+ "description": "Of rye"
},
{
- "value": "4905 90 00",
+ "value": "1104 29 59",
"description": "Other"
}
]
},
- "category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
- },
- "comment": "Newspapers and daily newsletters, news agency dispatches, books, periodicals, including in Braille writing and on audio-magnetic media for the blind and visually impaired, with the exception of pornographic newspapers and periodicals and catalogs other than those of book information, printed musical editions and geographic maps, including printed globes; paper needed for printing them."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": {
- "value": "0713",
- "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
- }
- },
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Leguminous vegetables, dried, shelled, whether or not skinned or split"
+ "comment": "Wheat, maize, rye and barley, broken or crushed; rice, oats and other minor cereals, broken or crushed, intended for zootechnical use.\n1006 20, 1006 30, 1006 40 rice if broken or crushed, for zootechnical use; 1104 1910, 1104 1930, 1104 1950, 1104 2398, 1104 2908 if broken or crushed; 1104 1210, 1104 2295, 1104 2959, 1104 1999 if broken or crushed, intended for zootechnical use."
},
{
"memberState": "IT",
@@ -5466,100 +5640,126 @@
"cnCodes": {
"code": [
{
- "value": "0801",
- "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled"
- },
- {
- "value": "0802",
- "description": "Other nuts, fresh or dried, whether or not shelled or peeled"
- },
- {
- "value": "0803",
- "description": "Bananas, including plantains, fresh or dried"
- },
- {
- "value": "0804",
- "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried"
+ "value": "9001 30 00",
+ "description": "Contact lenses"
},
{
- "value": "0805",
- "description": "Citrus fruit, fresh or dried"
+ "value": "9001 40 20",
+ "description": "Not for the correction of vision"
},
{
- "value": "0806 20",
- "description": "Dried"
+ "value": "9001 40 41",
+ "description": "Single focal"
},
{
- "value": "0807",
- "description": "Melons (including watermelons) and papaws (papayas), fresh"
+ "value": "9001 40 49",
+ "description": "Other"
},
{
- "value": "0808",
- "description": "Apples, pears and quinces, fresh"
+ "value": "9001 40 80",
+ "description": "Other"
},
{
- "value": "0809",
- "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh"
+ "value": "9001 50 41",
+ "description": "Single focal"
},
{
- "value": "0810",
- "description": "Other fruit, fresh"
+ "value": "9001 50 49",
+ "description": "Other"
},
{
- "value": "0811 10 90",
+ "value": "9001 50 80",
"description": "Other"
},
{
- "value": "0811 20 31",
- "description": "Raspberries"
+ "value": "9001 90 00",
+ "description": "Other"
},
{
- "value": "0811 20 39",
- "description": "Blackcurrants"
+ "value": "9004",
+ "description": "Spectacles, goggles and the like, corrective, protective or other"
},
{
- "value": "0811 20 51",
- "description": "Redcurrants"
+ "value": "9404 21",
+ "description": "Of cellular rubber or plastics, whether or not covered"
},
{
- "value": "0811 20 59",
- "description": "Blackberries and mulberries"
- },
+ "value": "9404 29",
+ "description": "Of other materials"
+ }
+ ]
+ },
+ "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": "Prostheses and aids related to permanent functional impairments.\n9001 30, 9001 4020, 900190, 9001 4020, 90014080, 90015049, 90015080, 9004(corrective glasses), 9404 21 e 9404 29 if prostheses and aids related to permanent functional."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "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"
+ }
+ },
+ "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": "Orthopedic appliances (including medical-surgical belts); fracture objects and appliances (showers, splints and the like); objects and apparatus of dental prostheses, ophthalmology and others; apparatus to facilitate hearing for the deaf and other apparatus to be held in the hand, to be worn on the person or to be inserted into the body, to compensate for a deficiency or infirmity."
+ },
+ {
+ "memberState": "IT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
+ },
+ "situationOn": "2024-01-01+01:00",
+ "cnCodes": {
+ "code": [
{
- "value": "0811 20 90",
- "description": "Other"
+ "value": "1101 00",
+ "description": "Wheat or meslin flour"
},
{
- "value": "0811 90 50",
- "description": "Fruit of the species Vaccinium myrtillus"
+ "value": "1102 20",
+ "description": "Maize (corn) flour"
},
{
- "value": "0811 90 70",
- "description": "Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium"
+ "value": "1102 90 10",
+ "description": "Barley flour"
},
{
- "value": "0811 90 75",
- "description": "Sour cherries (Prunus cerasus)"
+ "value": "1102 90 30",
+ "description": "Oat flour"
},
{
- "value": "0811 90 80",
- "description": "Other"
+ "value": "1102 90 50",
+ "description": "Rice flour"
},
{
- "value": "0811 90 85",
- "description": "Tropical fruit and tropical nuts"
+ "value": "1102 90 70",
+ "description": "Rye flour"
},
{
- "value": "0811 90 95",
+ "value": "1102 90 90",
"description": "Other"
},
{
- "value": "0812",
- "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption"
+ "value": "1103 11",
+ "description": "Of wheat"
},
{
- "value": "0813",
- "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter"
+ "value": "1103 13",
+ "description": "Of maize (corn)"
}
]
},
@@ -5567,7 +5767,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Edible fruit, fresh or dried or temporarily preserved; fruit, whether or not cooked, frozen or deep-frozen without added sugar.\nA reduced rate of 4% applies also to the following items: 0806 1010 05, 0806 1010 90"
+ "comment": "Flour and groats of wheat, maize and rye; barley flours; oat flours, rice flours and other minor cereals intended for zootechnical use.\n1102 9030, 1102 9050, 1102 9090 if intended for zootechnical use.\nThe reduced rate of 4% applies also to the following item: 1103 192090"
},
{
"memberState": "IT",
@@ -5580,220 +5780,204 @@
"cnCodes": {
"code": [
{
- "value": "1001",
- "description": "Wheat and meslin"
+ "value": "1507 10 90",
+ "description": "Other"
},
{
- "value": "1002",
- "description": "Rye"
+ "value": "1507 90 90",
+ "description": "Other"
},
{
- "value": "1003 90 00",
+ "value": "1508 10 90",
"description": "Other"
},
{
- "value": "1004 90 00",
+ "value": "1508 90 90",
"description": "Other"
},
{
- "value": "1006 10",
- "description": "Rice in the husk (paddy or rough)"
+ "value": "1509",
+ "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "1006 20",
- "description": "Husked (brown) rice"
+ "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": "1006 30",
- "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
+ "value": "1511 10 90",
+ "description": "Other"
},
{
- "value": "1006 40 00",
- "description": "Broken rice"
+ "value": "1511 90 99",
+ "description": "Other"
},
{
- "value": "1007 90 00",
- "description": "Other"
+ "value": "1512 11 91",
+ "description": "Sunflower-seed oil"
},
{
- "value": "1008 10 00",
- "description": "Buckwheat"
+ "value": "1512 11 99",
+ "description": "Safflower oil"
},
{
- "value": "1008 29 00",
+ "value": "1512 19 90",
"description": "Other"
},
{
- "value": "1008 30 00",
- "description": "Canary seed"
+ "value": "1512 21 90",
+ "description": "Other"
},
{
- "value": "1008 40 00",
- "description": "Fonio (Digitaria spp.)"
+ "value": "1512 29 90",
+ "description": "Other"
},
{
- "value": "1008 50 00",
- "description": "Quinoa (Chenopodium quinoa)"
+ "value": "1513 11 91",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1008 60 00",
- "description": "Triticale"
+ "value": "1513 11 99",
+ "description": "Other"
},
{
- "value": "1008 90 00",
- "description": "Other cereals"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Wheat, including rye, rye; maize; rice; paddy rice; barley, excluding that intended for sowing; oats, buckwheat, millet, canary seed, sorghum and other minor cereals, intended for zootechnical use\n1004 90 if intended for zootechnical use, 1006 20 (rice, not broken or crushed, intended for zootechnical use), 1006 30,1006 40, 1007 90, 1008 10, 1008 29 00, 1008 30, 100840,100850, 1008 60, 1008 90 if intended for zootechnical use"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ "value": "1513 19 11",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
+ },
{
- "value": "1006 20",
- "description": "Husked (brown) rice"
+ "value": "1513 19 19",
+ "description": "Other"
},
{
- "value": "1006 30",
- "description": "Semi-milled or wholly milled rice, whether or not polished or glazed"
+ "value": "1513 19 91",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1006 40 00",
- "description": "Broken rice"
+ "value": "1513 19 99",
+ "description": "Other"
},
{
- "value": "1104 12 10",
- "description": "Rolled"
+ "value": "1513 21 30",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1104 19 10",
- "description": "Of wheat"
+ "value": "1513 21 90",
+ "description": "Other"
},
{
- "value": "1104 19 30",
- "description": "Of rye"
+ "value": "1513 29 11",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1104 19 50",
- "description": "Of maize"
+ "value": "1513 29 19",
+ "description": "Other"
},
{
- "value": "1104 19 61",
- "description": "Rolled"
+ "value": "1513 29 50",
+ "description": "In immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "1104 19 99",
+ "value": "1513 29 90",
"description": "Other"
},
{
- "value": "1104 22 95",
+ "value": "1514 11 90",
"description": "Other"
},
{
- "value": "1104 23 98",
+ "value": "1514 19 90",
"description": "Other"
},
{
- "value": "1104 29 08",
+ "value": "1514 91 90",
"description": "Other"
},
{
- "value": "1104 29 51",
- "description": "Of wheat"
+ "value": "1514 99 90",
+ "description": "Other"
},
{
- "value": "1104 29 55",
- "description": "Of rye"
+ "value": "1515 11 00",
+ "description": "Crude oil"
},
{
- "value": "1104 29 59",
+ "value": "1515 19 90",
"description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Wheat, maize, rye and barley, broken or crushed; rice, oats and other minor cereals, broken or crushed, intended for zootechnical use.\n1006 20, 1006 30, 1006 40 rice if broken or crushed, for zootechnical use; 1104 1910, 1104 1930, 1104 1950, 1104 2398, 1104 2908 if broken or crushed; 1104 1210, 1104 2295, 1104 2959, 1104 1999 if broken or crushed, intended for zootechnical use."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
- },
- "situationOn": "2024-01-01+01:00",
- "cnCodes": {
- "code": [
+ },
{
- "value": "9001 30 00",
- "description": "Contact lenses"
+ "value": "1515 21 90",
+ "description": "Other"
},
{
- "value": "9001 40 20",
- "description": "Not for the correction of vision"
+ "value": "1515 29 90",
+ "description": "Other"
},
{
- "value": "9001 40 41",
- "description": "Single focal"
+ "value": "1515 30 90",
+ "description": "Other"
},
{
- "value": "9001 40 49",
+ "value": "1515 50 19",
"description": "Other"
},
{
- "value": "9001 40 80",
+ "value": "1515 50 99",
"description": "Other"
},
{
- "value": "9001 50 41",
- "description": "Single focal"
+ "value": "1515 90 11",
+ "description": "Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions"
},
{
- "value": "9001 50 49",
+ "value": "1515 90 29",
"description": "Other"
},
{
- "value": "9001 50 80",
+ "value": "1515 90 39",
"description": "Other"
},
{
- "value": "9001 90 00",
- "description": "Other"
+ "value": "1515 90 51",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1515 90 59",
+ "description": "Solid, other; fluid"
+ },
+ {
+ "value": "1515 90 91",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
+ },
+ {
+ "value": "1515 90 99",
+ "description": "Solid, other; fluid"
+ },
+ {
+ "value": "1517 90 91",
+ "description": "Fixed vegetable oils, fluid, mixed"
+ },
+ {
+ "value": "1515 60 51",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "9004",
- "description": "Spectacles, goggles and the like, corrective, protective or other"
+ "value": "1515 60 59",
+ "description": "Solid, other; fluid"
},
{
- "value": "9404 21",
- "description": "Of cellular rubber or plastics, whether or not covered"
+ "value": "1515 60 91",
+ "description": "Solid, in immediate packings of a net content not exceeding 1 kg"
},
{
- "value": "9404 29",
- "description": "Of other materials"
+ "value": "1515 60 99",
+ "description": "Solid, other; fluid"
}
]
},
"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": "Prostheses and aids related to permanent functional impairments.\n9001 30, 9001 4020, 900190, 9001 4020, 90014080, 90015049, 90015080, 9004(corrective glasses), 9404 21 e 9404 29 if prostheses and aids related to permanent functional."
+ "comment": "Olive oil, vegetable oils intended for human or animal consumption, including crude oils intended directly for refining for food use.\nAll the items (except for 1509 and 1510 00) if vegetable oils intended for human or animal consumption, including crude oils intended directly for refining for food use."
},
{
"memberState": "IT",
@@ -5803,51 +5987,35 @@
"value": 4
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "1101 00",
- "description": "Wheat or meslin flour"
- },
- {
- "value": "1102 20",
- "description": "Maize (corn) flour"
- },
- {
- "value": "1102 90 10",
- "description": "Barley flour"
- },
- {
- "value": "1102 90 30",
- "description": "Oat flour"
- },
- {
- "value": "1102 90 50",
- "description": "Rice flour"
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
},
{
- "value": "1102 90 70",
- "description": "Rye flour"
+ "value": "43.1",
+ "description": "Demolition and site preparation works"
},
{
- "value": "1102 90 90",
- "description": "Other"
+ "value": "43.2",
+ "description": "Electrical, plumbing and other construction installation works"
},
{
- "value": "1103 11",
- "description": "Of wheat"
+ "value": "43.3",
+ "description": "Building completion and finishing works"
},
{
- "value": "1103 13",
- "description": "Of maize (corn)"
+ "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": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "Flour and groats of wheat, maize and rye; barley flours; oat flours, rice flours and other minor cereals intended for zootechnical use.\n1102 9030, 1102 9050, 1102 9090 if intended for zootechnical use.\nThe reduced rate of 4% applies also to the following item: 1103 192090"
+ "comment": "Provision of services on procurement contracts relating to the construction of buildings referred to in Article 13 of Law N 408\/1949, and subsequent amendments, rendered to persons carrying out the construction of buildings for their subsequent sale, including building cooperatives and their consortia, even if under undivided ownership, or persons for which the conditions referred to in No 21) are met, as well as the construction of rural buildings referred to in No 21-bis) “first home”"
},
{
"memberState": "IT",
@@ -5857,17 +6025,17 @@
"value": 4
},
"situationOn": "2024-01-01+01:00",
- "cnCodes": {
+ "cpaCodes": {
"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": "43.29.19",
+ "description": "Other installation works 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"
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "Orthopedic appliances (including medical-surgical belts); fracture objects and appliances (showers, splints and the like); objects and apparatus of dental prostheses, ophthalmology and others; apparatus to facilitate hearing for the deaf and other apparatus to be held in the hand, to be worn on the person or to be inserted into the body, to compensate for a deficiency or infirmity."
+ "comment": "Provision of services dependent on procurement contracts relating to the construction of works directly aimed at overcoming or eliminating architectural barriers"
},
{
"memberState": "IT",
@@ -5975,64 +6143,6 @@
},
"comment": "Oily seeds and fruits intended for oil extraction, excluding flax and castor seeds and crushed ones.\nIf intended for oil extraction."
},
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
- },
- {
- "value": "43.1",
- "description": "Demolition and site preparation 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": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Provision of services on procurement contracts relating to the construction of buildings referred to in Article 13 of Law N 408\/1949, and subsequent amendments, rendered to persons carrying out the construction of buildings for their subsequent sale, including building cooperatives and their consortia, even if under undivided ownership, or persons for which the conditions referred to in No 21) are met, as well as the construction of rural buildings referred to in No 21-bis) “first home”"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 4
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": {
- "value": "43.29.19",
- "description": "Other installation works n.e.c."
- }
- },
- "category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Provision of services dependent on procurement contracts relating to the construction of works directly aimed at overcoming or eliminating architectural barriers"
- },
{
"memberState": "IT",
"type": "REDUCED",
@@ -6099,131 +6209,21 @@
"memberState": "IT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "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": "Services rendered to customers housed in accommodation facilities, as well as services of greater hotel comfort rendered to people hospitalized in health establishments"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "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": "Administration of food and beverages, carried out also through vending machines; provision of services dependent on procurement contracts relating to the supply or administration of food and beverages.\nLimited to food and beverage administration and catering services."
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
+ "type": "SUPER_REDUCED_RATE",
+ "value": 4
},
"situationOn": "2024-01-01+01:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "68.20.11",
- "description": "Rental and operating services of own or leased residential real estate"
+ "value": "1517 10 90",
+ "description": "Other"
}
},
- "category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
- },
- "comment": "Leases of residential buildings by their construction companies or by the companies that have carried out the recovery projects for the building heritage, referred to in Article 3, paragraph 1, letters c), d) and f), of the Consolidated Building Act referred to in Presidential Decree No 380 of 6 June 2001, and leases of residential buildings intended for social housing as defined by the Decree of the Minister of Infrastructure of 22 April 2008"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "74.90.20",
- "description": "Other professional, technical and business services n.e.c."
- },
- {
- "value": "90.01",
- "description": "Services of performing artists"
- },
- {
- "value": "90.03",
- "description": "Artistic creation"
- }
- ]
- },
- "category": {
- "identifier": "WRITERS_SERVICES",
- "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
- },
- "comment": "Writing contracts connected with theatrical performances, vocal and instrumental concerts, circus activities, puppet shows, etc., as well as the relative performances, rendered by intermediaries"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
- "cpaCodes": {
- "code": [
- {
- "value": "90.02",
- "description": "Support services to performing arts"
- },
- {
- "value": "90.04",
- "description": "Arts facility operation 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": "Theatrical performances of any kind, including operas, ballet, prose, operetta, musical comedy, magazine; vocal and instrumental concerts; circus and traveling show activities, puppet shows, marionettes and masks, including masked and costumed parades, held everywhere;"
- },
- {
- "memberState": "IT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 10
- },
- "situationOn": "2024-01-01+01:00",
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Products of animal origin, not elsewhere specified or included, except tendons, nerves, trimmings and other similar waste of untanned hides and skins.\nThe CN codes are: 0511 99 8520, 051199 8590.\nThe edible ones referred to in 04.10 are not included."
+ "comment": "Animal or vegetable margarine"
}
]
}
\ No newline at end of file
diff --git a/data/LT.json b/data/LT.json
index d6f1551..5633472 100644
--- a/data/LT.json
+++ b/data/LT.json
@@ -1,6 +1,99 @@
{
"additionalInformation": {},
"vatRateResults": [
+ {
+ "memberState": "LT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "49.10.19",
+ "description": "Other passenger rail transport services, interurban"
+ },
+ {
+ "value": "49.31.10",
+ "description": "Urban and suburban railway transport services of passengers"
+ },
+ {
+ "value": "49.31.2",
+ "description": "Other urban and suburban passenger land transport services"
+ },
+ {
+ "value": "49.39.11",
+ "description": "Interurban scheduled road transport services of passengers"
+ },
+ {
+ "value": "50.10.11",
+ "description": "Sea and coastal passenger water transport services by ferries"
+ },
+ {
+ "value": "50.10.19",
+ "description": "Other sea and coastal passenger water transport services"
+ },
+ {
+ "value": "50.30.11",
+ "description": "Inland passenger water transport services by ferries"
+ },
+ {
+ "value": "50.30.19",
+ "description": "Other inland passenger water transport services"
+ },
+ {
+ "value": "51.10.11",
+ "description": "Domestic scheduled air transport services of passengers"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "Applies only for established domestic regular routes"
+ },
+ {
+ "memberState": "LT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "55.10.1",
+ "description": "Room or unit accommodation services for visitors, with daily housekeeping (except time-share)"
+ },
+ {
+ "value": "55.20.1",
+ "description": "Holiday and other short stay accommodation services"
+ },
+ {
+ "value": "55.30.1",
+ "description": "Camping ground, recreational and vacation camp 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": "In accordance with the procedure laid down in the legislation governing tourism (therein Law on turism)"
+ },
+ {
+ "memberState": "LT",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 21
+ },
+ "situationOn": "2024-07-01+02:00"
+ },
{
"memberState": "LT",
"type": "REDUCED",
@@ -366,99 +459,6 @@
"description": "Supply of water"
},
"comment": "Applies to the hot water or cold water for preparing of hot water, supplied to residential premises."
- },
- {
- "memberState": "LT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "49.10.19",
- "description": "Other passenger rail transport services, interurban"
- },
- {
- "value": "49.31.10",
- "description": "Urban and suburban railway transport services of passengers"
- },
- {
- "value": "49.31.2",
- "description": "Other urban and suburban passenger land transport services"
- },
- {
- "value": "49.39.11",
- "description": "Interurban scheduled road transport services of passengers"
- },
- {
- "value": "50.10.11",
- "description": "Sea and coastal passenger water transport services by ferries"
- },
- {
- "value": "50.10.19",
- "description": "Other sea and coastal passenger water transport services"
- },
- {
- "value": "50.30.11",
- "description": "Inland passenger water transport services by ferries"
- },
- {
- "value": "50.30.19",
- "description": "Other inland passenger water transport services"
- },
- {
- "value": "51.10.11",
- "description": "Domestic scheduled air transport services of passengers"
- }
- ]
- },
- "category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
- },
- "comment": "Applies only for established domestic regular routes"
- },
- {
- "memberState": "LT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "55.10.1",
- "description": "Room or unit accommodation services for visitors, with daily housekeeping (except time-share)"
- },
- {
- "value": "55.20.1",
- "description": "Holiday and other short stay accommodation services"
- },
- {
- "value": "55.30.1",
- "description": "Camping ground, recreational and vacation camp 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": "In accordance with the procedure laid down in the legislation governing tourism (therein Law on turism)"
- },
- {
- "memberState": "LT",
- "type": "STANDARD",
- "rate": {
- "type": "DEFAULT",
- "value": 21
- },
- "situationOn": "2024-07-01+02:00"
}
]
}
\ No newline at end of file
diff --git a/data/LU.json b/data/LU.json
index 82d1f38..e3aade7 100644
--- a/data/LU.json
+++ b/data/LU.json
@@ -542,462 +542,185 @@
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "EXEMPTED",
+ "value": 0
},
"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": "49.1",
+ "description": "Passenger rail transport services, interurban"
+ },
+ {
+ "value": "49.32.11",
+ "description": "Taxi services"
+ },
+ {
+ "value": "49.39.34",
+ "description": "Non-scheduled long distance bus and coach charter 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": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured"
+ "comment": "Article 371 of 2006\/112\/EC\n\nTransport within the national territory where the point of departure or\/and point of arrival is\/are not within the national territory"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "2201 90 00",
- "description": "Other"
+ "value": "2204",
+ "description": "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009"
}
},
- "cpaCodes": {
- "code": [
- {
- "value": "36.00.11",
- "description": "Drinking water"
- },
- {
- "value": "36.00.30",
- "description": "Trade services of water through mains"
- }
- ]
- },
"category": {
- "identifier": "SUPPLY_WATER",
- "description": "Supply of water"
- }
+ "identifier": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ },
+ "comment": "Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded)"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "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": "2204",
+ "description": "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009"
}
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
- },
- "comment": "Agricultural salt; Salt licks"
+ "identifier": "WINE_FRESH_GRAPE",
+ "description": "Wine of fresh grapes containing 13° or less of alcohol, with the exception of fortified wines, sparkling wines and liqueur wines"
+ }
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "0101 30 00",
- "description": "Asses"
- },
- {
- "value": "0101 90 00",
- "description": "Other"
- },
- {
- "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 14 90",
- "description": "Other"
- },
- {
- "value": "0106 41 00",
- "description": "Bees"
- },
- {
- "value": "0511 10 00",
- "description": "Bovine semen"
- },
- {
- "value": "0602 10 10",
- "description": "Of vines"
- },
- {
- "value": "0602 20",
- "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
- },
- {
- "value": "0602 90 10",
- "description": "Mushroom spawn"
- },
- {
- "value": "0602 90 30",
- "description": "Vegetable and strawberry plants"
- },
- {
- "value": "0602 90 41",
- "description": "Forest trees"
- },
- {
- "value": "10",
- "description": "CHAPTER 10 - CEREALS"
- },
- {
- "value": "1201",
- "description": "Soya beans, whether or not broken"
- },
- {
- "value": "1202",
- "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
- },
- {
- "value": "1203 00 00",
- "description": "Copra"
- },
- {
- "value": "1204 00",
- "description": "Linseed, whether or not broken"
- },
- {
- "value": "1205",
- "description": "Rape or colza seeds, whether or not broken"
- },
- {
- "value": "1206 00",
- "description": "Sunflower seeds, whether or not broken"
- },
- {
- "value": "1207",
- "description": "Other oil seeds and oleaginous fruits, whether or not broken"
- },
- {
- "value": "1208",
- "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
- },
- {
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
- },
- {
- "value": "1212 91",
- "description": "Sugar beet"
- },
- {
- "value": "1212 93 00",
- "description": "Sugar cane"
- },
- {
- "value": "1213 00 00",
- "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
- },
- {
- "value": "2522 10 00",
- "description": "Quicklime"
+ "value": "2701 20 00",
+ "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
},
{
- "value": "2522 20 00",
- "description": "Slaked lime"
+ "value": "2702 20 00",
+ "description": "Agglomerated lignite"
},
{
"value": "2703 00 00",
"description": "Peat (including peat litter), whether or not agglomerated"
- }
- ]
- },
- "cpaCodes": {
- "code": [
- {
- "value": "01.62",
- "description": "Support services to animal production"
},
{
- "value": "01.63",
- "description": "Post-harvest crop services"
+ "value": "2710 19",
+ "description": "Other"
},
{
- "value": "01.64",
- "description": "Seed processing services for propagation"
+ "value": "4403",
+ "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
}
]
},
"category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ "identifier": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
},
- "comment": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings, excluding leasing and renting of agricultural and forestry machinery and utensils, transport of agricultural and forestry products and felling and logging of trees"
+ "comment": "Fuels: solid mineral fuels; mineral oils; wood other than for use as firewood"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "0101 30 00",
- "description": "Asses"
- },
- {
- "value": "0101 90 00",
- "description": "Other"
- },
- {
- "value": "0102",
- "description": "Live bovine animals"
- },
- {
- "value": "0103",
- "description": "Live swine"
- },
- {
- "value": "0104",
- "description": "Live sheep and goats"
+ "value": "2701 20 00",
+ "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
},
{
- "value": "0105",
- "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
+ "value": "2702 20 00",
+ "description": "Agglomerated lignite"
},
{
- "value": "0106 14 10",
- "description": "Domestic rabbits"
+ "value": "2703 00 00",
+ "description": "Peat (including peat litter), whether or not agglomerated"
},
{
- "value": "0106 14 90",
+ "value": "2710 19",
"description": "Other"
},
{
- "value": "0106 41 00",
- "description": "Bees"
- },
- {
- "value": "0511 10 00",
- "description": "Bovine semen"
- },
- {
- "value": "0602 10 10",
- "description": "Of vines"
- },
- {
- "value": "0602 20",
- "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
- },
- {
- "value": "0602 90 10",
- "description": "Mushroom spawn"
- },
- {
- "value": "0602 90 30",
- "description": "Vegetable and strawberry plants"
- },
- {
- "value": "0602 90 41",
- "description": "Forest trees"
- },
- {
- "value": "10",
- "description": "CHAPTER 10 - CEREALS"
- },
- {
- "value": "1201",
- "description": "Soya beans, whether or not broken"
- },
- {
- "value": "1202",
- "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
- },
- {
- "value": "1203 00 00",
- "description": "Copra"
- },
- {
- "value": "1204 00",
- "description": "Linseed, whether or not broken"
- },
- {
- "value": "1205",
- "description": "Rape or colza seeds, whether or not broken"
- },
- {
- "value": "1206 00",
- "description": "Sunflower seeds, whether or not broken"
- },
- {
- "value": "1207",
- "description": "Other oil seeds and oleaginous fruits, whether or not broken"
- },
- {
- "value": "1208",
- "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
- },
- {
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
- },
- {
- "value": "1212 91",
- "description": "Sugar beet"
- },
- {
- "value": "1212 93 00",
- "description": "Sugar cane"
- },
- {
- "value": "1213 00 00",
- "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
- },
- {
- "value": "2522 10 00",
- "description": "Quicklime"
- },
- {
- "value": "2522 20 00",
- "description": "Slaked lime"
- },
- {
- "value": "2703 00 00",
- "description": "Peat (including peat litter), whether or not agglomerated"
- },
- {
- "value": "31",
- "description": "CHAPTER 31 - FERTILISERS"
- }
- ]
- },
- "cpaCodes": {
- "code": [
- {
- "value": "01.61",
- "description": "Support services to crop production"
- },
- {
- "value": "01.62",
- "description": "Support services to animal production"
- },
- {
- "value": "01.63",
- "description": "Post-harvest crop services"
- },
- {
- "value": "01.64",
- "description": "Seed processing services for propagation"
+ "value": "4403",
+ "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
}
]
},
"category": {
- "identifier": "CERTAIN_AGRICULTURAL_INPUT",
- "description": "Certain agricultural inputs"
+ "identifier": "FUEL_MINERAL_OIL",
+ "description": "Solid mineral fuels; mineral oils and wood for use as fuel"
},
- "comment": "Services excluded : leasing and renting of agricultural and forestry machinery and utensils; transport of agricultural and forestry products; felling and logging of trees"
+ "comment": "Wood other than use as firewood"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "3002 20",
- "description": "Vaccines for human medicine"
- },
- {
- "value": "3002 30 00",
- "description": "Vaccines for veterinary medicine"
- },
- {
- "value": "3006 60 00",
- "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides"
- }
- ]
- },
- "cpaCodes": {
"code": {
- "value": "21.20.1",
- "description": "Medicaments"
+ "value": "3402 20 90",
+ "description": "Washing preparations and cleaning preparations"
}
},
"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": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
},
- "comment": "- Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983 regulating the publicity and marketing of pharmaceutical products\n- Veterinary medical products as defined in Article 1 of the law of 18 December 1985 concerning veterinary medical products \n- Pharmaceutical preparations\n- Products used for contraception"
+ "comment": "Preparations for washing and cleaning"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "49.1",
- "description": "Passenger rail transport services, interurban"
- },
- {
- "value": "49.32.11",
- "description": "Taxi services"
- },
- {
- "value": "49.39.34",
- "description": "Non-scheduled long distance bus and coach charter services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "3402 20 90",
+ "description": "Washing preparations and cleaning preparations"
+ }
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
- },
- "comment": "Article 371 of 2006\/112\/EC\n\nTransport within the national territory where the point of departure or\/and point of arrival is\/are not within the national territory"
+ "identifier": "CLEANING_PRODUCT",
+ "description": "Washing and cleaning preparations"
+ }
},
{
"memberState": "LU",
@@ -1009,74 +732,244 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "2204",
- "description": "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009"
+ "value": "4911 10",
+ "description": "Trade advertising material, commercial catalogues and the like"
}
},
"category": {
"identifier": "NEW_PARKING_RATE",
"description": "Parking rates (Article 105a(3) of the VAT Directive)"
},
- "comment": "Wines of fresh grapes with 13% vol. or less (fortified wines, sparkling wines and so-called liqueur wines excluded)"
+ "comment": "Trade advertising material; commercial catalogues and the like; tourist publicity"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"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": "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"
- }
- ]
+ "code": {
+ "value": "4911 10",
+ "description": "Trade advertising material, commercial catalogues and the like"
+ }
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "PRINTED_ADVERTISING_MATERIAL",
+ "description": "Printed advertising material, trade catalogues and the like; tourist propaganda publications"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 14
},
- "comment": "Plants and part of plants, seeds and grains, used for preparing infusions or teas"
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "35.3",
+ "description": "Steam and air conditioning supply services"
+ }
+ },
+ "category": {
+ "identifier": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ },
+ "comment": "Supply of heat other than supply of district heating; supply of air conditioning"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "PARKING_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "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 10",
- "description": "Sterile surgical catgut"
- },
- {
- "value": "3006 10 90",
- "description": "Other"
- },
- {
- "value": "3006 20 00",
- "description": "Blood-grouping reagents"
- },
- {
- "value": "3006 30 00",
+ "cpaCodes": {
+ "code": {
+ "value": "35.3",
+ "description": "Steam and air conditioning supply services"
+ }
+ },
+ "category": {
+ "identifier": "HEAT_COOLING_STEAM",
+ "description": "Heat, cooling and steam, except heat supplied by means of certain heating networks"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 14
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "64.92.1",
+ "description": "Other credit granting services, other than by monetary institutions"
+ }
+ },
+ "category": {
+ "identifier": "CREDIT_MANAGEMENT",
+ "description": "Management of credits and credit guarantees by a person or body other than those who granted the credits"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 14
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "66.19",
+ "description": "Other services auxiliary to financial services, except insurance and pension funding"
+ },
+ {
+ "value": "66.30",
+ "description": "Fund management services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "SECURITY_MANAGEMENT",
+ "description": "Custody and management of securities"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 14
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "66.19.32",
+ "description": "Custody services"
+ },
+ {
+ "value": "66.19.99",
+ "description": "Other services auxiliary to financial services n.e.c., except insurance and pension funding"
+ },
+ {
+ "value": "66.30.11",
+ "description": "Portfolio management services, except pension funds"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ },
+ "comment": "Management and safekeeping of securities; management of credit and credit guarantees by a person other than the person who granted the credits"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "61",
+ "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
+ },
+ {
+ "value": "62",
+ "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
+ },
+ {
+ "value": "64",
+ "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ },
+ {
+ "value": "65",
+ "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ },
+ "comment": "Children clothing, if clearly intended for children of a max. age of thirteen; - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "61",
+ "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
+ },
+ {
+ "value": "62",
+ "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
+ },
+ {
+ "value": "64",
+ "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ },
+ {
+ "value": "65",
+ "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "CHILD_WEAR",
+ "description": "Clothing, headgear, scarves, gloves and shoes for children under 14 years of age"
+ },
+ "comment": "- Children clothing, if clearly intended for children of a max. age of thirteen \n- Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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 10",
+ "description": "Sterile surgical catgut"
+ },
+ {
+ "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"
},
{
@@ -1154,313 +1047,318 @@
"cnCodes": {
"code": [
{
- "value": "3102",
- "description": "Mineral or chemical fertilisers, nitrogenous"
+ "value": "0101 30 00",
+ "description": "Asses"
},
{
- "value": "3103",
- "description": "Mineral or chemical fertilisers, phosphatic"
+ "value": "0101 90 00",
+ "description": "Other"
},
{
- "value": "3104",
- "description": "Mineral or chemical fertilisers, potassic"
+ "value": "0102",
+ "description": "Live bovine animals"
},
{
- "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": "CHEMICAL_FERTILISERS",
- "description": "Until 1 January 2032: Chemical fertilisers"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "2204",
- "description": "Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009"
- }
- },
- "category": {
- "identifier": "WINE_FRESH_GRAPE",
- "description": "Wine of fresh grapes containing 13° or less of alcohol, with the exception of fortified wines, sparkling wines and liqueur wines"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "0103",
+ "description": "Live swine"
+ },
{
- "value": "2701 20 00",
- "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
+ "value": "0104",
+ "description": "Live sheep and goats"
},
{
- "value": "2702 20 00",
- "description": "Agglomerated lignite"
+ "value": "0105",
+ "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
},
{
- "value": "2703 00 00",
- "description": "Peat (including peat litter), whether or not agglomerated"
+ "value": "0106 14 10",
+ "description": "Domestic rabbits"
},
{
- "value": "2710 19",
+ "value": "0106 14 90",
"description": "Other"
},
{
- "value": "4403",
- "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
- }
- ]
- },
- "category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
- },
- "comment": "Fuels: solid mineral fuels; mineral oils; wood other than for use as firewood"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "0106 41 00",
+ "description": "Bees"
+ },
{
- "value": "2701 20 00",
- "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
+ "value": "0511 10 00",
+ "description": "Bovine semen"
},
{
- "value": "2702 20 00",
- "description": "Agglomerated lignite"
+ "value": "0602 10 10",
+ "description": "Of vines"
+ },
+ {
+ "value": "0602 20",
+ "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
+ },
+ {
+ "value": "0602 90 10",
+ "description": "Mushroom spawn"
+ },
+ {
+ "value": "0602 90 30",
+ "description": "Vegetable and strawberry plants"
+ },
+ {
+ "value": "0602 90 41",
+ "description": "Forest trees"
+ },
+ {
+ "value": "10",
+ "description": "CHAPTER 10 - CEREALS"
+ },
+ {
+ "value": "1201",
+ "description": "Soya beans, whether or not broken"
+ },
+ {
+ "value": "1202",
+ "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
+ },
+ {
+ "value": "1203 00 00",
+ "description": "Copra"
+ },
+ {
+ "value": "1204 00",
+ "description": "Linseed, whether or not broken"
+ },
+ {
+ "value": "1205",
+ "description": "Rape or colza seeds, whether or not broken"
+ },
+ {
+ "value": "1206 00",
+ "description": "Sunflower seeds, whether or not broken"
+ },
+ {
+ "value": "1207",
+ "description": "Other oil seeds and oleaginous fruits, whether or not broken"
+ },
+ {
+ "value": "1208",
+ "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
+ },
+ {
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
+ },
+ {
+ "value": "1212 91",
+ "description": "Sugar beet"
+ },
+ {
+ "value": "1212 93 00",
+ "description": "Sugar cane"
+ },
+ {
+ "value": "1213 00 00",
+ "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
+ },
+ {
+ "value": "2522 10 00",
+ "description": "Quicklime"
+ },
+ {
+ "value": "2522 20 00",
+ "description": "Slaked lime"
},
{
"value": "2703 00 00",
"description": "Peat (including peat litter), whether or not agglomerated"
+ }
+ ]
+ },
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "01.62",
+ "description": "Support services to animal production"
},
{
- "value": "2710 19",
- "description": "Other"
+ "value": "01.63",
+ "description": "Post-harvest crop services"
},
{
- "value": "4403",
- "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
+ "value": "01.64",
+ "description": "Seed processing services for propagation"
}
]
},
"category": {
- "identifier": "FUEL_MINERAL_OIL",
- "description": "Solid mineral fuels; mineral oils and wood for use as fuel"
- },
- "comment": "Wood other than use as firewood"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "3402 20 90",
- "description": "Washing preparations and cleaning preparations"
- }
- },
- "category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
- },
- "comment": "Preparations for washing and cleaning"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "3402 20 90",
- "description": "Washing preparations and cleaning preparations"
- }
- },
- "category": {
- "identifier": "CLEANING_PRODUCT",
- "description": "Washing and cleaning preparations"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "4911 10",
- "description": "Trade advertising material, commercial catalogues and the like"
- }
- },
- "category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "Trade advertising material; commercial catalogues and the like; tourist publicity"
+ "comment": "Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings, excluding leasing and renting of agricultural and forestry machinery and utensils, transport of agricultural and forestry products and felling and logging of trees"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "PARKING_RATE",
- "value": 14
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": {
- "value": "4911 10",
- "description": "Trade advertising material, commercial catalogues and the like"
- }
- },
- "category": {
- "identifier": "PRINTED_ADVERTISING_MATERIAL",
- "description": "Printed advertising material, trade catalogues and the like; tourist propaganda publications"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "35.3",
- "description": "Steam and air conditioning supply services"
- }
- },
- "category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
- },
- "comment": "Supply of heat other than supply of district heating; supply of air conditioning"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "35.3",
- "description": "Steam and air conditioning supply services"
- }
- },
- "category": {
- "identifier": "HEAT_COOLING_STEAM",
- "description": "Heat, cooling and steam, except heat supplied by means of certain heating networks"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "64.92.1",
- "description": "Other credit granting services, other than by monetary institutions"
- }
- },
- "category": {
- "identifier": "CREDIT_MANAGEMENT",
- "description": "Management of credits and credit guarantees by a person or body other than those who granted the credits"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
"code": [
{
- "value": "66.19",
- "description": "Other services auxiliary to financial services, except insurance and pension funding"
+ "value": "0101 30 00",
+ "description": "Asses"
+ },
+ {
+ "value": "0101 90 00",
+ "description": "Other"
+ },
+ {
+ "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 14 90",
+ "description": "Other"
+ },
+ {
+ "value": "0106 41 00",
+ "description": "Bees"
+ },
+ {
+ "value": "0511 10 00",
+ "description": "Bovine semen"
+ },
+ {
+ "value": "0602 10 10",
+ "description": "Of vines"
+ },
+ {
+ "value": "0602 20",
+ "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
+ },
+ {
+ "value": "0602 90 10",
+ "description": "Mushroom spawn"
+ },
+ {
+ "value": "0602 90 30",
+ "description": "Vegetable and strawberry plants"
+ },
+ {
+ "value": "0602 90 41",
+ "description": "Forest trees"
+ },
+ {
+ "value": "10",
+ "description": "CHAPTER 10 - CEREALS"
+ },
+ {
+ "value": "1201",
+ "description": "Soya beans, whether or not broken"
+ },
+ {
+ "value": "1202",
+ "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
+ },
+ {
+ "value": "1203 00 00",
+ "description": "Copra"
+ },
+ {
+ "value": "1204 00",
+ "description": "Linseed, whether or not broken"
+ },
+ {
+ "value": "1205",
+ "description": "Rape or colza seeds, whether or not broken"
+ },
+ {
+ "value": "1206 00",
+ "description": "Sunflower seeds, whether or not broken"
+ },
+ {
+ "value": "1207",
+ "description": "Other oil seeds and oleaginous fruits, whether or not broken"
+ },
+ {
+ "value": "1208",
+ "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
+ },
+ {
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
},
{
- "value": "66.30",
- "description": "Fund management services"
+ "value": "1212 91",
+ "description": "Sugar beet"
+ },
+ {
+ "value": "1212 93 00",
+ "description": "Sugar cane"
+ },
+ {
+ "value": "1213 00 00",
+ "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
+ },
+ {
+ "value": "2522 10 00",
+ "description": "Quicklime"
+ },
+ {
+ "value": "2522 20 00",
+ "description": "Slaked lime"
+ },
+ {
+ "value": "2703 00 00",
+ "description": "Peat (including peat litter), whether or not agglomerated"
+ },
+ {
+ "value": "31",
+ "description": "CHAPTER 31 - FERTILISERS"
}
]
},
- "category": {
- "identifier": "SECURITY_MANAGEMENT",
- "description": "Custody and management of securities"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": [
{
- "value": "66.19.32",
- "description": "Custody services"
+ "value": "01.61",
+ "description": "Support services to crop production"
},
{
- "value": "66.19.99",
- "description": "Other services auxiliary to financial services n.e.c., except insurance and pension funding"
+ "value": "01.62",
+ "description": "Support services to animal production"
},
{
- "value": "66.30.11",
- "description": "Portfolio management services, except pension funds"
+ "value": "01.63",
+ "description": "Post-harvest crop services"
+ },
+ {
+ "value": "01.64",
+ "description": "Seed processing services for propagation"
}
]
},
"category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ "identifier": "CERTAIN_AGRICULTURAL_INPUT",
+ "description": "Certain agricultural inputs"
},
- "comment": "Management and safekeeping of securities; management of credit and credit guarantees by a person other than the person who granted the credits"
+ "comment": "Services excluded : leasing and renting of agricultural and forestry machinery and utensils; transport of agricultural and forestry products; felling and logging of trees"
},
{
"memberState": "LU",
@@ -1525,62 +1423,238 @@
"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": "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"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "PLANT",
+ "description": "Live plants and other floricultural products, including bulbs, cotton, roots and the like, cut flowers and ornamental foliage"
+ },
+ "comment": "- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant\n- Other ornamental live plants (including their roots), cuttings and slips\n- Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh or dried\n- 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 or dried"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "0511 99 31",
+ "description": "Raw"
+ },
+ {
+ "value": "0511 99 39",
+ "description": "Other"
+ },
+ {
+ "value": "3924 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "4014 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "9619 00 30",
+ "description": "Of wadding of textile materials"
+ },
+ {
+ "value": "9619 00 40",
+ "description": "Sanitary towels (pads), tampons and similar articles"
+ },
+ {
+ "value": "9619 00 71",
+ "description": "Sanitary towels (pads)"
+ }
+ ]
+ },
+ "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": "Products used for sanitary protection: sanitary towels (pads), tampons, panty liners, period panties, menstrual cups, menstrual sponges and similar feminine hygiene products"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "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": "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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Plants and part of plants, seeds and grains, used for preparing infusions or teas"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 8
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "2705 00 00",
+ "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
+ },
+ {
+ "value": "2711 11 00",
+ "description": "Natural gas"
+ },
+ {
+ "value": "2711 21 00",
+ "description": "Natural gas"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "SUPPLY_GAS",
+ "description": "Supply of natural gas"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 8
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "2705 00 00",
+ "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
+ },
+ {
+ "value": "2711 11 00",
+ "description": "Natural gas"
+ },
+ {
+ "value": "2711 21 00",
+ "description": "Natural gas"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOSSIL_FUEL",
+ "description": "Until 1 January 2030: Fossil fuels"
+ },
+ "comment": "Natural gas"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 8
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "2716 00 00",
+ "description": "Electrical energy"
+ }
+ },
+ "category": {
+ "identifier": "SUPPLY_ELECTRICITY",
+ "description": "Supply of electricity"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 8
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3808 91",
+ "description": "Insecticides"
+ },
+ {
+ "value": "3808 92",
+ "description": "Fungicides"
+ },
+ {
+ "value": "3808 93",
+ "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ },
+ {
+ "value": "3808 94",
+ "description": "Disinfectants"
}
]
},
"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": "- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant\n- Other ornamental live plants (including their roots), cuttings and slips\n- Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh or dried\n- 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 or dried"
+ "comment": "Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834\/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092\/91 are met"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "REDUCED_RATE",
+ "value": 8
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "0511 99 31",
- "description": "Raw"
- },
- {
- "value": "0511 99 39",
- "description": "Other"
- },
- {
- "value": "3924 90 00",
- "description": "Other"
- },
- {
- "value": "4014 90 00",
- "description": "Other"
+ "value": "3808 91",
+ "description": "Insecticides"
},
{
- "value": "9619 00 30",
- "description": "Of wadding of textile materials"
+ "value": "3808 92",
+ "description": "Fungicides"
},
{
- "value": "9619 00 40",
- "description": "Sanitary towels (pads), tampons and similar articles"
+ "value": "3808 93",
+ "description": "Herbicides, anti-sprouting products and plant-growth regulators"
},
{
- "value": "9619 00 71",
- "description": "Sanitary towels (pads)"
+ "value": "3808 94",
+ "description": "Disinfectants"
}
]
},
"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": "CHEMICAL_PESTICIDES_ENVIRONMENT",
+ "description": "Until 1 January 2032: Chemical pesticides "
},
- "comment": "Products used for sanitary protection: sanitary towels (pads), tampons, panty liners, period panties, menstrual cups, menstrual sponges and similar feminine hygiene products"
+ "comment": "Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834\/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092\/91 are met"
},
{
"memberState": "LU",
@@ -1593,52 +1667,30 @@
"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": "3002 20",
+ "description": "Vaccines for human medicine"
},
{
- "value": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ "value": "3002 30 00",
+ "description": "Vaccines for veterinary medicine"
},
{
- "value": "4905",
- "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
+ "value": "3006 60 00",
+ "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides"
}
]
},
"cpaCodes": {
- "code": [
- {
- "value": "58.11.30",
- "description": "On-line books"
- },
- {
- "value": "58.13.20",
- "description": "On-line newspapers"
- },
- {
- "value": "58.14.20",
- "description": "On-line journals and periodicals"
- },
- {
- "value": "91.01.11",
- "description": "Library services"
- }
- ]
+ "code": {
+ "value": "21.20.1",
+ "description": "Medicaments"
+ }
},
"category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ "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": "Excluding materials with predominately adult content"
+ "comment": "- Proprietary medicinal products, ready-made medicinal products and medicinal products, as defined in Article 1 of the law of 11 April 1983 regulating the publicity and marketing of pharmaceutical products\n- Veterinary medical products as defined in Article 1 of the law of 18 December 1985 concerning veterinary medical products \n- Pharmaceutical preparations\n- Products used for contraception"
},
{
"memberState": "LU",
@@ -1649,30 +1701,47 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
+ "code": {
+ "value": "2201 90 00",
+ "description": "Other"
+ }
+ },
+ "cpaCodes": {
"code": [
{
- "value": "61",
- "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
- },
- {
- "value": "62",
- "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
- },
- {
- "value": "64",
- "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ "value": "36.00.11",
+ "description": "Drinking water"
},
{
- "value": "65",
- "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
+ "value": "36.00.30",
+ "description": "Trade services of water through mains"
}
]
},
+ "category": {
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "37.00.1",
+ "description": "Sewerage services"
+ }
+ },
"category": {
"identifier": "EXEMPTION_SUPERREDUCED",
"description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "Children clothing, if clearly intended for children of a max. age of thirteen; - Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm"
+ "comment": "Sewage disposal and treatment and emptying of septic tanks and industrial tanks"
},
{
"memberState": "LU",
@@ -1682,177 +1751,240 @@
"value": 3
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
+ "code": {
+ "value": "37.00.1",
+ "description": "Sewerage services"
+ }
+ },
+ "category": {
+ "identifier": "WASTE_TREATMENT",
+ "description": "Sewage disposal and treatment and emptying of septic tanks and industrial tanks"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
"code": [
{
- "value": "61",
- "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
+ "value": "38.11.11",
+ "description": "Collection services of non-hazardous recyclable waste, municipal"
},
{
- "value": "62",
- "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
+ "value": "38.11.19",
+ "description": "Collection services of non-hazardous recyclable waste, other"
},
{
- "value": "64",
- "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ "value": "38.11.21",
+ "description": "Collection services of non-hazardous non-recyclable waste, municipal"
},
{
- "value": "65",
- "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
+ "value": "38.11.29",
+ "description": "Collection services of non-hazardous non-recyclable waste, other"
}
]
},
"category": {
- "identifier": "CHILD_WEAR",
- "description": "Clothing, headgear, scarves, gloves and shoes for children under 14 years of age"
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "- Children clothing, if clearly intended for children of a max. age of thirteen \n- Children footwear; for boys up to and included size 40; for girls up to and included size 35.5 (35 if half sizes not available) for pumps, and up to and included size 38.5 (38 if half sizes not available) for any other shoe type unless heel hight, sole hight included, exceeds 4 cm"
+ "comment": "Refuse collection and waste treatment"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 8
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "2705 00 00",
- "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
+ "value": "38.11.11",
+ "description": "Collection services of non-hazardous recyclable waste, municipal"
},
{
- "value": "2711 11 00",
- "description": "Natural gas"
+ "value": "38.11.19",
+ "description": "Collection services of non-hazardous recyclable waste, other"
},
{
- "value": "2711 21 00",
- "description": "Natural gas"
+ "value": "38.11.21",
+ "description": "Collection services of non-hazardous non-recyclable waste, municipal"
+ },
+ {
+ "value": "38.11.29",
+ "description": "Collection services of non-hazardous non-recyclable waste, other"
}
]
},
"category": {
- "identifier": "SUPPLY_GAS",
- "description": "Supply of natural gas"
+ "identifier": "WASTE_TREATMENT_REFUSAL",
+ "description": "Refuse collection and waste treatment"
}
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 8
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "2705 00 00",
- "description": "Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons"
- },
- {
- "value": "2711 11 00",
- "description": "Natural gas"
+ "value": "43.21.10",
+ "description": "Electrical installation works"
},
{
- "value": "2711 21 00",
- "description": "Natural gas"
+ "value": "43.22.12",
+ "description": "Heating, ventilation and air conditioning installation works"
}
]
},
"category": {
- "identifier": "FOSSIL_FUEL",
- "description": "Until 1 January 2030: Fossil fuels"
- },
- "comment": "Natural gas"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 8
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "2716 00 00",
- "description": "Electrical energy"
- }
- },
- "category": {
- "identifier": "SUPPLY_ELECTRICITY",
- "description": "Supply of electricity"
+ "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"
}
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 8
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "3808 91",
- "description": "Insecticides"
+ "value": "49.1",
+ "description": "Passenger rail transport services, interurban"
},
{
- "value": "3808 92",
- "description": "Fungicides"
+ "value": "49.31",
+ "description": "Urban and suburban passenger land transport services"
},
{
- "value": "3808 93",
- "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ "value": "49.32.11",
+ "description": "Taxi services"
},
{
- "value": "3808 94",
- "description": "Disinfectants"
+ "value": "49.39.1",
+ "description": "Interurban and special-purpose scheduled passenger land transport services"
+ },
+ {
+ "value": "49.39.12",
+ "description": "Interurban special-purpose scheduled road transport services of passengers"
+ },
+ {
+ "value": "49.39.2",
+ "description": "Passenger transport services by funiculars, teleferics and ski-lifts"
+ },
+ {
+ "value": "49.39.33",
+ "description": "Non-scheduled local bus and coach charter services"
+ },
+ {
+ "value": "49.39.34",
+ "description": "Non-scheduled long distance bus and coach charter 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": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
},
- "comment": "Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834\/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092\/91 are met"
+ "comment": "Point of departure and point of arrival and transport within the national territory"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 8
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "3808 91",
- "description": "Insecticides"
+ "value": "1501",
+ "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
},
{
- "value": "3808 92",
- "description": "Fungicides"
+ "value": "1502",
+ "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
},
{
- "value": "3808 93",
- "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ "value": "1503 00",
+ "description": "Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared"
},
{
- "value": "3808 94",
- "description": "Disinfectants"
+ "value": "1504",
+ "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1505 00",
+ "description": "Wool grease and fatty substances derived therefrom (including lanolin)"
+ },
+ {
+ "value": "1506 00 00",
+ "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1507",
+ "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1508",
+ "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1509",
+ "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
+ },
+ {
+ "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": "1511",
+ "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1512",
+ "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1513",
+ "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
+ },
+ {
+ "value": "1514",
+ "description": "Rape, colza or mustard 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"
}
]
},
"category": {
- "identifier": "CHEMICAL_PESTICIDES_ENVIRONMENT",
- "description": "Until 1 January 2032: Chemical pesticides "
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Plant protection products authorised by the administration of technical services for agriculture (Administration des services techniques de l'agriculture ASTA) for organic agriculture where the requirements laid down in modified regulation (EC) 834\/2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092\/91 are met"
+ "comment": "Animal or vegetable fats and oils for human and animal consumption or normally intended for use in the preparation of foodstuffs"
},
{
"memberState": "LU",
@@ -2071,20 +2203,31 @@
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 8
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "55.10",
+ "description": "Hotel and similar accommodation services"
+ },
+ {
+ "value": "55.20",
+ "description": "Holiday and other short stay accommodation services"
+ },
+ {
+ "value": "55.30",
+ "description": "Camping ground, recreational and vacation camp services"
+ }
+ ]
},
"category": {
- "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"
- }
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ },
+ "comment": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites"
},
{
"memberState": "LU",
@@ -2095,16 +2238,25 @@
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
- "code": {
- "value": "37.00.1",
- "description": "Sewerage services"
- }
+ "code": [
+ {
+ "value": "55.10",
+ "description": "Hotel and similar accommodation services"
+ },
+ {
+ "value": "55.20",
+ "description": "Holiday and other short stay accommodation services"
+ },
+ {
+ "value": "55.30",
+ "description": "Camping ground, recreational and vacation camp services"
+ }
+ ]
},
"category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Sewage disposal and treatment and emptying of septic tanks and industrial tanks"
+ "identifier": "HOLIDAY_ACCOMMODATION",
+ "description": "Transient accommodation of persons and the letting of holiday camps or camping sites"
+ }
},
{
"memberState": "LU",
@@ -2115,15 +2267,22 @@
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
- "code": {
- "value": "37.00.1",
- "description": "Sewerage services"
- }
+ "code": [
+ {
+ "value": "56.1",
+ "description": "Restaurant and mobile food serving services"
+ },
+ {
+ "value": "56.2",
+ "description": "Event catering services and other food serving services"
+ }
+ ]
},
"category": {
- "identifier": "WASTE_TREATMENT",
- "description": "Sewage disposal and treatment and emptying of septic tanks and industrial tanks"
- }
+ "identifier": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ },
+ "comment": "Restaurant and catering services, excluding services involving alcoholic beverages"
},
{
"memberState": "LU",
@@ -2136,28 +2295,19 @@
"cpaCodes": {
"code": [
{
- "value": "38.11.11",
- "description": "Collection services of non-hazardous recyclable waste, municipal"
- },
- {
- "value": "38.11.19",
- "description": "Collection services of non-hazardous recyclable waste, other"
- },
- {
- "value": "38.11.21",
- "description": "Collection services of non-hazardous non-recyclable waste, municipal"
+ "value": "56.1",
+ "description": "Restaurant and mobile food serving services"
},
{
- "value": "38.11.29",
- "description": "Collection services of non-hazardous non-recyclable waste, other"
+ "value": "56.2",
+ "description": "Event catering services and other food serving services"
}
]
},
"category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Refuse collection and waste treatment"
+ "identifier": "FOOD_SERVICE",
+ "description": "Restaurant and catering services, excluding services involving alcoholic beverages"
+ }
},
{
"memberState": "LU",
@@ -2167,30 +2317,55 @@
"value": 3
},
"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",
+ "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
+ }
+ ]
+ },
"cpaCodes": {
"code": [
{
- "value": "38.11.11",
- "description": "Collection services of non-hazardous recyclable waste, municipal"
+ "value": "58.11.30",
+ "description": "On-line books"
},
{
- "value": "38.11.19",
- "description": "Collection services of non-hazardous recyclable waste, other"
+ "value": "58.13.20",
+ "description": "On-line newspapers"
},
{
- "value": "38.11.21",
- "description": "Collection services of non-hazardous non-recyclable waste, municipal"
+ "value": "58.14.20",
+ "description": "On-line journals and periodicals"
},
{
- "value": "38.11.29",
- "description": "Collection services of non-hazardous non-recyclable waste, other"
+ "value": "91.01.11",
+ "description": "Library services"
}
]
},
"category": {
- "identifier": "WASTE_TREATMENT_REFUSAL",
- "description": "Refuse collection and waste treatment"
- }
+ "identifier": "LOAN_LIBRARIES",
+ "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ },
+ "comment": "Excluding materials with predominately adult content"
},
{
"memberState": "LU",
@@ -2203,19 +2378,32 @@
"cpaCodes": {
"code": [
{
- "value": "43.21.10",
- "description": "Electrical installation works"
+ "value": "58.11.60",
+ "description": "Licensing services for books"
},
{
- "value": "43.22.12",
- "description": "Heating, ventilation and air conditioning installation works"
+ "value": "58.14.40",
+ "description": "Licensing services for journals and periodicals"
+ },
+ {
+ "value": "59.20.40",
+ "description": "Licensing services for the right to use acoustic originals"
+ },
+ {
+ "value": "90.01",
+ "description": "Services of performing artists"
+ },
+ {
+ "value": "90.03.11",
+ "description": "Services provided by authors, composers, sculptors and other artists, except performing artists"
}
]
},
"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": "EXEMPTION_SUPERREDUCED",
+ "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ },
+ "comment": "Services provided by writers, composers and performers and the royalties due to them"
},
{
"memberState": "LU",
@@ -2228,44 +2416,50 @@
"cpaCodes": {
"code": [
{
- "value": "49.1",
- "description": "Passenger rail transport services, interurban"
- },
- {
- "value": "49.31",
- "description": "Urban and suburban passenger land transport services"
- },
- {
- "value": "49.32.11",
- "description": "Taxi services"
- },
- {
- "value": "49.39.1",
- "description": "Interurban and special-purpose scheduled passenger land transport services"
+ "value": "58.11.60",
+ "description": "Licensing services for books"
},
{
- "value": "49.39.12",
- "description": "Interurban special-purpose scheduled road transport services of passengers"
+ "value": "58.14.40",
+ "description": "Licensing services for journals and periodicals"
},
{
- "value": "49.39.2",
- "description": "Passenger transport services by funiculars, teleferics and ski-lifts"
+ "value": "59.20.40",
+ "description": "Licensing services for the right to use acoustic originals"
},
{
- "value": "49.39.33",
- "description": "Non-scheduled local bus and coach charter services"
+ "value": "90.01",
+ "description": "Services of performing artists"
},
{
- "value": "49.39.34",
- "description": "Non-scheduled long distance bus and coach charter services"
+ "value": "90.03.11",
+ "description": "Services provided by authors, composers, sculptors and other artists, except performing artists"
}
]
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "identifier": "ROYALTIES",
+ "description": "Services provided by writers, composers and performers and the royalties due to them"
+ }
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 8
},
- "comment": "Point of departure and point of arrival and transport within the national territory"
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
+ }
+ },
+ "category": {
+ "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"
+ }
},
{
"memberState": "LU",
@@ -2470,228 +2664,58 @@
},
"category": {
"identifier": "HAIRDRESSING",
- "description": "Hairdressing"
- }
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "2701 20 00",
- "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
- },
- {
- "value": "2702 20 00",
- "description": "Agglomerated lignite"
- },
- {
- "value": "2710 19",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "FOSSIL_FUEL",
- "description": "Until 1 January 2030: Fossil fuels"
- },
- "comment": "Parking rate\nSolid mineral fuels; mineral oils; wood other than for use as firewood"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 14
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "2703 00 00",
- "description": "Peat (including peat litter), whether or not agglomerated"
- }
- },
- "category": {
- "identifier": "GREENHOUSE_GAS",
- "description": "Until 1 January 2030: Other goods with a similar impact on greenhouse gas emissions, such as peat"
- },
- "comment": "Parking rate"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "0101 21 00",
- "description": "Pure-bred breeding animals"
- },
- {
- "value": "0101 29 90",
- "description": "Other"
- },
- {
- "value": "0511 99 85",
- "description": "Other"
- },
- {
- "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"
- }
- ]
- },
- "category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Supply of goods and services of a kind normally intended for use in agricultural production:\n- Draft horses\n- Ova of animals used in agricultural production\n- Rhubarb rhizomes; Asparagus crowns; Chicory plants and roots other than roots of heading 1212"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "0101 21 00",
- "description": "Pure-bred breeding animals"
- },
- {
- "value": "0101 29 90",
- "description": "Other"
- }
- ]
- },
- "category": {
- "identifier": "CERTAIN_AGRICULTURAL_INPUT",
- "description": "Certain agricultural inputs"
- },
- "comment": "Draft horses"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "55.10",
- "description": "Hotel and similar accommodation services"
- },
- {
- "value": "55.20",
- "description": "Holiday and other short stay accommodation services"
- },
- {
- "value": "55.30",
- "description": "Camping ground, recreational and vacation camp services"
- }
- ]
- },
- "category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
- },
- "comment": "Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites"
- },
- {
- "memberState": "LU",
- "type": "REDUCED",
- "rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "55.10",
- "description": "Hotel and similar accommodation services"
- },
- {
- "value": "55.20",
- "description": "Holiday and other short stay accommodation services"
- },
- {
- "value": "55.30",
- "description": "Camping ground, recreational and vacation camp services"
- }
- ]
- },
- "category": {
- "identifier": "HOLIDAY_ACCOMMODATION",
- "description": "Transient accommodation of persons and the letting of holiday camps or camping sites"
+ "description": "Hairdressing"
}
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "REDUCED_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "56.1",
- "description": "Restaurant and mobile food serving services"
+ "value": "2701 20 00",
+ "description": "Briquettes, ovoids and similar solid fuels manufactured from coal"
},
{
- "value": "56.2",
- "description": "Event catering services and other food serving services"
+ "value": "2702 20 00",
+ "description": "Agglomerated lignite"
+ },
+ {
+ "value": "2710 19",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "EXEMPTION_SUPERREDUCED",
- "description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
+ "identifier": "FOSSIL_FUEL",
+ "description": "Until 1 January 2030: Fossil fuels"
},
- "comment": "Restaurant and catering services, excluding services involving alcoholic beverages"
+ "comment": "Parking rate\nSolid mineral fuels; mineral oils; wood other than for use as firewood"
},
{
"memberState": "LU",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
- "value": 3
+ "type": "REDUCED_RATE",
+ "value": 14
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "56.1",
- "description": "Restaurant and mobile food serving services"
- },
- {
- "value": "56.2",
- "description": "Event catering services and other food serving services"
- }
- ]
+ "cnCodes": {
+ "code": {
+ "value": "2703 00 00",
+ "description": "Peat (including peat litter), whether or not agglomerated"
+ }
},
"category": {
- "identifier": "FOOD_SERVICE",
- "description": "Restaurant and catering services, excluding services involving alcoholic beverages"
- }
+ "identifier": "GREENHOUSE_GAS",
+ "description": "Until 1 January 2030: Other goods with a similar impact on greenhouse gas emissions, such as peat"
+ },
+ "comment": "Parking rate"
},
{
"memberState": "LU",
@@ -2701,27 +2725,23 @@
"value": 3
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "58.11.60",
- "description": "Licensing services for books"
- },
- {
- "value": "58.14.40",
- "description": "Licensing services for journals and periodicals"
+ "value": "0101 21 00",
+ "description": "Pure-bred breeding animals"
},
{
- "value": "59.20.40",
- "description": "Licensing services for the right to use acoustic originals"
+ "value": "0101 29 90",
+ "description": "Other"
},
{
- "value": "90.01",
- "description": "Services of performing artists"
+ "value": "0511 99 85",
+ "description": "Other"
},
{
- "value": "90.03.11",
- "description": "Services provided by authors, composers, sculptors and other artists, except performing artists"
+ "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"
}
]
},
@@ -2729,7 +2749,7 @@
"identifier": "EXEMPTION_SUPERREDUCED",
"description": "Exemptions and super-reduced rates (Article 105a(1) of the VAT Directive)"
},
- "comment": "Services provided by writers, composers and performers and the royalties due to them"
+ "comment": "Supply of goods and services of a kind normally intended for use in agricultural production:\n- Draft horses\n- Ova of animals used in agricultural production\n- Rhubarb rhizomes; Asparagus crowns; Chicory plants and roots other than roots of heading 1212"
},
{
"memberState": "LU",
@@ -2739,34 +2759,23 @@
"value": 3
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "58.11.60",
- "description": "Licensing services for books"
- },
- {
- "value": "58.14.40",
- "description": "Licensing services for journals and periodicals"
- },
- {
- "value": "59.20.40",
- "description": "Licensing services for the right to use acoustic originals"
- },
- {
- "value": "90.01",
- "description": "Services of performing artists"
+ "value": "0101 21 00",
+ "description": "Pure-bred breeding animals"
},
{
- "value": "90.03.11",
- "description": "Services provided by authors, composers, sculptors and other artists, except performing artists"
+ "value": "0101 29 90",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "ROYALTIES",
- "description": "Services provided by writers, composers and performers and the royalties due to them"
- }
+ "identifier": "CERTAIN_AGRICULTURAL_INPUT",
+ "description": "Certain agricultural inputs"
+ },
+ "comment": "Draft horses"
},
{
"memberState": "LU",
@@ -2977,6 +2986,16 @@
},
"comment": "Renovation and repairs : substantial works on housing used as principal dwelling and (i) constructed more than 10 years prior to the start of the works (ii) newly acquired, the works to be completed in the five years following the acquisition"
},
+ {
+ "memberState": "LU",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 17
+ },
+ "situationOn": "2024-07-01+02:00",
+ "comment": "
Art. 39(3) of VAT law<\/p>"
+ },
{
"memberState": "LU",
"type": "REDUCED",
@@ -2986,88 +3005,16 @@
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
- "code": [
- {
- "value": "1501",
- "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
- },
- {
- "value": "1502",
- "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
- },
- {
- "value": "1503 00",
- "description": "Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared"
- },
- {
- "value": "1504",
- "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
- },
- {
- "value": "1505 00",
- "description": "Wool grease and fatty substances derived therefrom (including lanolin)"
- },
- {
- "value": "1506 00 00",
- "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1507",
- "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1508",
- "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1509",
- "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "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": "1511",
- "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1512",
- "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
- },
- {
- "value": "1513",
- "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
- },
- {
- "value": "1514",
- "description": "Rape, colza or mustard 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": "0301",
+ "description": "Live fish"
+ }
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Animal or vegetable fats and oils for human and animal consumption or normally intended for use in the preparation of foodstuffs"
- },
- {
- "memberState": "LU",
- "type": "STANDARD",
- "rate": {
- "type": "DEFAULT",
- "value": 17
- },
- "situationOn": "2024-07-01+02:00",
- "comment": "
Art. 39(3) of VAT law<\/p>"
+ "comment": "Live Fish, for human and animal consumption or normally intended for use in the preparation of foodstuffs"
},
{
"memberState": "LU",
@@ -3079,15 +3026,15 @@
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "0301",
- "description": "Live fish"
+ "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"
}
},
"category": {
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Live Fish, for human and animal consumption or normally intended for use in the preparation of foodstuffs"
+ "comment": "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured"
},
{
"memberState": "LU",
@@ -3128,6 +3075,59 @@
"description": "Certain agricultural inputs"
},
"comment": "Rhubarb rhizomes; Asparagus crowns; Chicory plants and roots other than roots of heading 1212"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "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": "Agricultural salt; Salt licks"
+ },
+ {
+ "memberState": "LU",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
+ "value": 3
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3102",
+ "description": "Mineral or chemical fertilisers, nitrogenous"
+ },
+ {
+ "value": "3103",
+ "description": "Mineral or chemical fertilisers, phosphatic"
+ },
+ {
+ "value": "3104",
+ "description": "Mineral or chemical fertilisers, potassic"
+ },
+ {
+ "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": "CHEMICAL_FERTILISERS",
+ "description": "Until 1 January 2032: Chemical fertilisers"
+ }
}
]
}
\ No newline at end of file
diff --git a/data/MT.json b/data/MT.json
index 8cb483f..e5995ce 100644
--- a/data/MT.json
+++ b/data/MT.json
@@ -5,255 +5,417 @@
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "1515 19 90",
- "description": "Other"
+ "value": "2905 45 00",
+ "description": "Glycerol"
},
{
- "value": "1515 21 90",
- "description": "Other"
+ "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": "1515 29 90",
- "description": "Other"
+ "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": "1515 50 19",
- "description": "Other"
+ "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": "1515 50 99",
- "description": "Other"
+ "value": "3006",
+ "description": "Pharmaceutical goods specified in note 4 to this chapter"
},
{
- "value": "1515 90",
+ "value": "3306",
+ "description": "Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages"
+ },
+ {
+ "value": "3307 90 00",
"description": "Other"
},
{
- "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"
+ "value": "3407 00 00",
+ "description": "Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)"
},
{
- "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": "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": "1521 90",
+ "value": "3926 90",
"description": "Other"
},
{
- "value": "1522 00 99",
+ "value": "4818 90",
"description": "Other"
},
{
- "value": "1704 90 30",
- "description": "White chocolate"
+ "value": "6307 90",
+ "description": "Other"
},
{
- "value": "1704 90 51",
- "description": "Pastes, including marzipan, in immediate packings of a net content of 1 kg or more"
+ "value": "7015 10 00",
+ "description": "Glasses for corrective spectacles"
},
{
- "value": "1704 90 99",
- "description": "Other"
+ "value": "9001 30 00",
+ "description": "Contact lenses"
},
{
- "value": "20",
- "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
+ "value": "9001 40 41",
+ "description": "Single focal"
},
{
- "value": "21",
- "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS"
+ "value": "9001 40 49",
+ "description": "Other"
},
{
- "value": "2202 99",
+ "value": "9001 40 80",
"description": "Other"
},
{
- "value": "2209 00",
- "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
+ "value": "9001 50 41",
+ "description": "Single focal"
},
{
- "value": "23",
- "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER"
+ "value": "9001 50 49",
+ "description": "Other"
},
{
- "value": "2501 00 91",
- "description": "Salt suitable for human consumption"
+ "value": "9001 50 80",
+ "description": "Other"
},
{
- "value": "3301 90 21",
- "description": "Of liquorice and hops"
+ "value": "9004 90",
+ "description": "Other"
},
{
- "value": "3302 10 29",
- "description": "Other"
+ "value": "9004 90 10",
+ "description": "With lenses of plastics"
},
{
- "value": "3302 10 40",
+ "value": "9004 90 90",
"description": "Other"
},
{
- "value": "3302 10 90",
- "description": "Of a kind used in the food industries"
+ "value": "9020 00 00",
+ "description": "Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters"
}
]
},
"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": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 4). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 1515.90.15.00;1515.90.15.90;1515.90.21.00; 1515.90.31.00;1515.90.40.00;1515.90.60.00; 1516.20.10.00; 1517.90.93; 1521.90.10.00\n\n(2) 2006.00.10; 2009\n\n(3) 2105.00; 2106.90.20.00; 2106.90.98.33; 2106.90.98.37; 2106.90.98.39\n\n(4) 2307.00"
+ "comment": "- Medical accessories: This reduced rate does not apply to medical accessories falling under CN codes 3001 and 3002 where such items are used for therapeutic or prophylactic purposes;\n\n- For code 3307 90 00, the reduced rate applies solely to solutions for contact lenses.\n\n- In May 2020, the reduced rate has been extended to protective face masks and visors, excluding diving equipment."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"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": "1207 99 91",
+ "description": "Hemp seeds"
},
{
- "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": "1302 11 00",
+ "description": "Opium"
},
{
- "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": "1302 14 00",
+ "description": "Of ephedra"
},
{
- "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": "1302 19",
+ "description": "Other"
},
{
- "value": "3301 90 30",
- "description": "Other"
+ "value": "1302 19 05",
+ "description": "Vanilla oleoresin"
},
{
- "value": "3507 10 00",
- "description": "Rennet and concentrates thereof"
+ "value": "1302 20 10",
+ "description": "Dry"
},
{
- "value": "3824 99 64",
+ "value": "1302 20 90",
+ "description": "Other"
+ },
+ {
+ "value": "1503 00 19",
"description": "Other"
+ },
+ {
+ "value": "1517 90 93",
+ "description": "Edible mixtures or preparations of a kind used as mould-release preparations"
+ },
+ {
+ "value": "1520 00 00",
+ "description": "Glycerol, crude; glycerol waters and glycerol lyes"
+ },
+ {
+ "value": "1522 00 10",
+ "description": "Degras"
+ },
+ {
+ "value": "1702 90 10",
+ "description": "Chemically pure maltose"
+ },
+ {
+ "value": "1704 10",
+ "description": "Chewing gum, whether or not sugar-coated"
+ },
+ {
+ "value": "1704 90 10",
+ "description": "Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances"
+ },
+ {
+ "value": "1704 90 55",
+ "description": "Throat pastilles and cough drops"
+ },
+ {
+ "value": "1704 90 61",
+ "description": "Sugar-coated (panned) goods"
+ },
+ {
+ "value": "1704 90 65",
+ "description": "Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery"
+ },
+ {
+ "value": "1704 90 71",
+ "description": "Boiled sweets, whether or not filled"
+ },
+ {
+ "value": "1704 90 75",
+ "description": "Toffees, caramels and similar sweets"
+ },
+ {
+ "value": "1704 90 81",
+ "description": "Compressed tablets"
+ },
+ {
+ "value": "2006 00 10",
+ "description": "Ginger"
+ },
+ {
+ "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": "2105 00 10",
+ "description": "Containing no milkfats or containing less than 3 % by weight of such fats"
+ },
+ {
+ "value": "2105 00 91",
+ "description": "3 % or more but less than 7 %"
+ },
+ {
+ "value": "2105 00 99",
+ "description": "7 % or more"
+ },
+ {
+ "value": "2501 00 10",
+ "description": "Sea water and salt liquors"
+ },
+ {
+ "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"
}
]
},
"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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT.\n\nPharmaceutical products refers to the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act classified under the CN codes listed.\n\nThe exemption does not apply to items falling under sub-headings 3001 and 3002 where these items are not used for therapeutic or prophylactic purposes"
+ "comment": "Some confectionery & similar items are taxed at the reduced rate of 5%."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "49.39",
- "description": "Other passenger land transport services n.e.c."
+ "value": "3924 90 00",
+ "description": "Other"
},
{
- "value": "50.10",
- "description": "Sea and coastal passenger water transport services"
+ "value": "4014 90 00",
+ "description": "Other"
},
{
- "value": "51.10",
- "description": "Passenger air transport services"
+ "value": "4016 95 00",
+ "description": "Other inflatable articles"
+ },
+ {
+ "value": "4016 99",
+ "description": "Other"
+ },
+ {
+ "value": "6306 40 00",
+ "description": "Pneumatic mattresses"
+ },
+ {
+ "value": "6602 00 00",
+ "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
+ },
+ {
+ "value": "6603 90",
+ "description": "Other"
+ },
+ {
+ "value": "7325 10 00",
+ "description": "Of non-malleable cast iron"
+ },
+ {
+ "value": "7325 99",
+ "description": "Other"
+ },
+ {
+ "value": "7326 19",
+ "description": "Other"
+ },
+ {
+ "value": "7326 90",
+ "description": "Other"
+ },
+ {
+ "value": "7907 00 00",
+ "description": "Other articles of zinc"
+ },
+ {
+ "value": "8714 20 00",
+ "description": "Of carriages for disabled persons"
+ },
+ {
+ "value": "9404 21",
+ "description": "Of cellular rubber or plastics, whether or not covered"
+ },
+ {
+ "value": "9404 29",
+ "description": "Of other materials"
+ },
+ {
+ "value": "9404 90",
+ "description": "Other"
}
]
},
"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 exemption applies to domestic public passenger transport on scheduled routes per regulation 68B, international air and sea passenger transport, scheduled inter-island sea transport by authorized carriers, regular sea passenger transport, and regular transport of students and workers to and from recognized educational establishments and workplaces."
+ "comment": "This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 1):\n- raised toilet seats (3924 90 00);\n- pressure relief cushions (4014 90, 8714 20 00 and 9404 90);\n- padded\/inflatable toilet seats (4016 95 00 and 4016 99 98);\n- pressure relief mattresses (6306 41 00, 6306 49 00, 9404 21 and 9404 29);\n- white sticks (6602 00 00);\n- walking sticks and ferrules (6603 90 00);\n- gutter frames (7325 10, 7325 99, 7326 19, 7326 90 and 7907 00);"
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "60.10.11",
- "description": "Radio programming and broadcasting services"
+ "value": "4820 20 00",
+ "description": "Exercise books"
},
{
- "value": "60.10.12",
- "description": "Radio broadcasting originals"
+ "value": "4901",
+ "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
},
{
- "value": "60.20.11",
- "description": "Linear television programming and broadcasting services"
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
{
- "value": "60.20.20",
- "description": "Television broadcasting originals"
+ "value": "4904 00 00",
+ "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ },
+ {
+ "value": "4905 91 00",
+ "description": "In book form"
+ },
+ {
+ "value": "4905 99 00",
+ "description": "Other"
+ },
+ {
+ "value": "4910 00 00",
+ "description": "Calendars of any kind, printed, including calendar blocks"
+ },
+ {
+ "value": "4911 10",
+ "description": "Trade advertising material, commercial catalogues and the like"
+ },
+ {
+ "value": "4911 99 00",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "BROADCASTING_SERVICES",
- "description": "Reception of radio and television broadcasting services"
+ "identifier": "LOAN_LIBRARIES",
+ "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
},
- "comment": "The exemption is limited to all activities of public radio and television bodies, excluding those of a commercial nature."
+ "comment": "(i) Not applicable to library loans, and \"production of publications of non-profit-making organisations and services related to such production\".\n\n(ii) This reduced rate has been extended to also include e-books."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "86",
- "description": "Human health services"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
}
},
"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": "NEWSPAPERS",
+ "description": "Newspapers"
},
- "comment": "Exemption is limited to the supply of medical care by persons in the exercise of any profession regulated by the Health Care Professions Act or Psychology Profession Act (or any Acts substituted therefor), the provision of care or medical\/surgical treatment in a government hospital\/institution approved by the Minister."
+ "comment": "This reduced rate has been extended to also include e-newspapers."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "REDUCED_RATE",
+ "value": 5
},
"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": "SUPPLY_WATER",
- "description": "Supply of water"
+ "identifier": "PERIODICALS",
+ "description": "Periodicals"
},
- "comment": "The exemption refers to the supply of water services by a public authority."
+ "comment": "This reduced rate has been extended to also include periodicals provided electronically."
},
{
"memberState": "MT",
@@ -263,183 +425,115 @@
"value": 0
},
"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": "Exemption is only limited to welfare services supplied by government or by any institution or organisation recognised as a non-profit making institution or approved by the Minister for this purpose. No applicable CPA code."
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 12
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "SECURITY_MANAGEMENT",
- "description": "Custody and management of securities"
- }
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 12
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "CREDIT_MANAGEMENT",
- "description": "Management of credits and credit guarantees by a person or body other than those who granted the credits"
- }
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 12
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "HIRING_SHORT_PERIOD",
- "description": "Hiring for short period"
- },
- "comment": "Hiring of a pleasure boat to a person according to an agreement for any term or part of a term that, when added to the term of a previous hiring, of the same goods or of other goods of the same kind, to the said person during the previous twelve (12) months ending on the date of the beginning of the existing hiring, does not exceed five (5) weeks."
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "PARKING_RATE",
- "value": 12
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "BODY_CARE_SERVICES",
- "description": "Certain services consisting of the care of the human body"
- },
- "comment": "Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the Health Care Professions Act (Cap.464), including services supplied in the course of a health studio business or similar business, but not including exempt supplies referred to in item 11 of Part Two of the Fifth Schedule."
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "1207 99 91",
- "description": "Hemp seeds"
+ "value": "01",
+ "description": "CHAPTER 1 - LIVE ANIMALS"
},
{
- "value": "1302 11 00",
- "description": "Opium"
+ "value": "02",
+ "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL"
},
{
- "value": "1302 14 00",
- "description": "Of ephedra"
+ "value": "03",
+ "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES"
},
{
- "value": "1302 19",
- "description": "Other"
+ "value": "04",
+ "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED"
},
{
- "value": "1302 19 05",
- "description": "Vanilla oleoresin"
+ "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": "1302 20 10",
- "description": "Dry"
+ "value": "0505 90 00",
+ "description": "Other"
},
{
- "value": "1302 20 90",
+ "value": "0506 90 00",
"description": "Other"
},
{
- "value": "1503 00 19",
- "description": "Other"
+ "value": "0508 00 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": "1517 90 93",
- "description": "Edible mixtures or preparations of a kind used as mould-release preparations"
+ "value": "0510 00 00",
+ "description": "Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved"
},
{
- "value": "1520 00 00",
- "description": "Glycerol, crude; glycerol waters and glycerol lyes"
+ "value": "0511 10 00",
+ "description": "Bovine semen"
},
{
- "value": "1522 00 10",
- "description": "Degras"
+ "value": "0511 91 10",
+ "description": "Fish waste"
},
{
- "value": "1702 90 10",
- "description": "Chemically pure maltose"
+ "value": "0511 91 90",
+ "description": "Other"
},
{
- "value": "1704 10",
- "description": "Chewing gum, whether or not sugar-coated"
+ "value": "0511 99 85",
+ "description": "Other"
},
{
- "value": "1704 90 10",
- "description": "Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances"
+ "value": "06",
+ "description": "CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE"
},
{
- "value": "1704 90 55",
- "description": "Throat pastilles and cough drops"
+ "value": "0601 20 10",
+ "description": "Chicory plants and roots"
},
{
- "value": "1704 90 61",
- "description": "Sugar-coated (panned) goods"
+ "value": "0602 10 10",
+ "description": "Of vines"
},
{
- "value": "1704 90 65",
- "description": "Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery"
+ "value": "0602 20 10",
+ "description": "Vine slips, grafted or rooted"
},
{
- "value": "1704 90 71",
- "description": "Boiled sweets, whether or not filled"
+ "value": "0602 20 80",
+ "description": "Other"
},
{
- "value": "1704 90 75",
- "description": "Toffees, caramels and similar sweets"
+ "value": "0602 90 10",
+ "description": "Mushroom spawn"
},
{
- "value": "1704 90 81",
- "description": "Compressed tablets"
+ "value": "0602 90 20",
+ "description": "Pineapple plants"
},
{
- "value": "2006 00 10",
- "description": "Ginger"
+ "value": "0602 90 30",
+ "description": "Vegetable and strawberry plants"
},
{
- "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": "07",
+ "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
},
{
- "value": "2105 00 10",
- "description": "Containing no milkfats or containing less than 3 % by weight of such fats"
+ "value": "08",
+ "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
},
{
- "value": "2105 00 91",
- "description": "3 % or more but less than 7 %"
+ "value": "09",
+ "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
},
{
- "value": "2105 00 99",
- "description": "7 % or more"
+ "value": "10",
+ "description": "CHAPTER 10 - CEREALS"
},
{
- "value": "2501 00 10",
- "description": "Sea water and salt liquors"
+ "value": "11",
+ "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN"
},
{
- "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": "12",
+ "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER"
}
]
},
@@ -447,7 +541,7 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Some confectionery & similar items are taxed at the reduced rate of 5%."
+ "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 0101.10.10.00; 0106.11.00.00; 0106.12.00.00; 0106.19.90.00; 0106.20.00.00; 0106.31.00.00; 0106.32.00.00; 0106.39.90.00; 0106.90.00.00\n\n(2) 0206.10.10.00; 0206.29.10.00; 0206.80.10.00; 0206.90.10.00\n\n(3) 0301.10.10.00; 0301.10.90.00"
},
{
"memberState": "MT",
@@ -460,190 +554,217 @@
"cnCodes": {
"code": [
{
- "value": "2905 45 00",
- "description": "Glycerol"
- },
- {
- "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": "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"
- },
- {
- "value": "3306",
- "description": "Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages"
+ "value": "8425 11 00",
+ "description": "Powered by electric motor"
},
{
- "value": "3307 90 00",
+ "value": "8425 19 00",
"description": "Other"
},
{
- "value": "3407 00 00",
- "description": "Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)"
- },
- {
- "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": "3926 90",
- "description": "Other"
+ "value": "8428 10",
+ "description": "Lifts and skip hoists"
},
{
- "value": "4818 90",
- "description": "Other"
+ "value": "8428 20",
+ "description": "Pneumatic elevators and conveyors"
},
{
- "value": "6307 90",
- "description": "Other"
+ "value": "8428 60 00",
+ "description": "Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars"
},
{
- "value": "7015 10 00",
- "description": "Glasses for corrective spectacles"
- },
+ "value": "8428 90",
+ "description": "Other machinery"
+ }
+ ]
+ },
+ "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 to the following items (and CN codes) for the exclusive use of the disabled (part 2):\n- hoists (8425 11 90 and 8425 19 91);\n- platform lift\/swimming pool lifters (8428 10 91 and 8428 20 99);\n- chairlifts (8428 60 00);\n- bath tub lifters (8428 90 98);\n- lifts to get wheelchair into a car (8428 90 98);\n- braille typewriters (8469 12 00, 8469 20 00 and 8469 30 00);"
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
{
- "value": "9001 30 00",
- "description": "Contact lenses"
+ "value": "8518 40",
+ "description": "Audio-frequency electric amplifiers"
},
{
- "value": "9001 40 41",
- "description": "Single focal"
+ "value": "8713 10 00",
+ "description": "Not mechanically propelled"
},
{
- "value": "9001 40 49",
+ "value": "8713 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"
+ },
+ "comment": "This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 3):\n- amplifiers for communication devices for people with impaired hearing (8518 40 91 and 8518 40 99);\n- children special walkers, prone standers, wheelchairs (manual), special seats\/buggies\/wheelchairs (8713 10 00);\n- wheelchairs (electrical) (8713 90 00)"
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 7
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
{
- "value": "9001 40 80",
- "description": "Other"
+ "value": "55.1",
+ "description": "Hotel and similar accommodation services"
},
{
- "value": "9001 50 41",
- "description": "Single focal"
+ "value": "55.2",
+ "description": "Holiday and other short stay accommodation services"
},
{
- "value": "9001 50 49",
- "description": "Other"
+ "value": "55.3",
+ "description": "Camping ground, recreational and vacation camp services"
},
{
- "value": "9001 50 80",
- "description": "Other"
+ "value": "55.90.11",
+ "description": "Room or unit accommodation services for students in student residences and school dormitories"
},
{
- "value": "9004 90",
- "description": "Other"
+ "value": "55.90.12",
+ "description": "Room or unit accommodation services for workers in workers hostels or camps"
},
{
- "value": "9004 90 10",
- "description": "With lenses of plastics"
- },
+ "value": "55.90.19",
+ "description": "Other accommodation services n.e.c."
+ }
+ ]
+ },
+ "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": "The reduced rate is limited to accommodation required to be licensed in virtue of the Malta Travel and Tourism Services Act (or any Act substituted therefor)."
+ },
+ {
+ "memberState": "MT",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 18
+ },
+ "situationOn": "2024-07-01+02:00"
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
{
- "value": "9004 90 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": "9020 00 00",
- "description": "Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters"
+ "value": "13",
+ "description": "CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS"
}
]
},
"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": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "- Medical accessories: This reduced rate does not apply to medical accessories falling under CN codes 3001 and 3002 where such items are used for therapeutic or prophylactic purposes;\n\n- For code 3307 90 00, the reduced rate applies solely to solutions for contact lenses.\n\n- In May 2020, the reduced rate has been extended to protective face masks and visors, excluding diving equipment."
+ "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 2). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10; 1209.99.91.00; 1209.99.99.00; 1211.90.30\n\n(2) 1301.10.00.00; 1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98; 1302.20.10; 1302.20.90"
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 5
+ "type": "EXEMPTED",
+ "value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "3924 90 00",
- "description": "Other"
- },
- {
- "value": "4014 90 00",
- "description": "Other"
+ "value": "1501",
+ "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
},
{
- "value": "4016 95 00",
- "description": "Other inflatable articles"
+ "value": "1502",
+ "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
},
{
- "value": "4016 99",
+ "value": "1503 00 90",
"description": "Other"
},
{
- "value": "6306 40 00",
- "description": "Pneumatic mattresses"
+ "value": "1504",
+ "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
},
{
- "value": "6602 00 00",
- "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
+ "value": "1506 00 00",
+ "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
},
{
- "value": "6603 90",
+ "value": "1507 10 90",
"description": "Other"
},
{
- "value": "7325 10 00",
- "description": "Of non-malleable cast iron"
- },
- {
- "value": "7325 99",
+ "value": "1507 90 90",
"description": "Other"
},
{
- "value": "7326 19",
+ "value": "1508 10 90",
"description": "Other"
},
{
- "value": "7326 90",
+ "value": "1508 90 90",
"description": "Other"
},
- {
- "value": "7907 00 00",
- "description": "Other articles of zinc"
+ {
+ "value": "1509",
+ "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "8714 20 00",
- "description": "Of carriages for disabled persons"
+ "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": "9404 21",
- "description": "Of cellular rubber or plastics, whether or not covered"
+ "value": "1511",
+ "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "9404 29",
- "description": "Of other materials"
+ "value": "1512",
+ "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
},
{
- "value": "9404 90",
- "description": "Other"
+ "value": "1513",
+ "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
}
]
},
"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": "This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 1):\n- raised toilet seats (3924 90 00);\n- pressure relief cushions (4014 90, 8714 20 00 and 9404 90);\n- padded\/inflatable toilet seats (4016 95 00 and 4016 99 98);\n- pressure relief mattresses (6306 41 00, 6306 49 00, 9404 21 and 9404 29);\n- white sticks (6602 00 00);\n- walking sticks and ferrules (6603 90 00);\n- gutter frames (7325 10, 7325 99, 7326 19, 7326 90 and 7907 00);"
+ "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 3). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n1501.00.11.00; 1502.00.10.00; 1511.10.10.00; \n1511.90.91.00; 1512.11.10.00; 1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00; 1513.21.11.00; 1513.21.19.00; 1513.29.30.00"
},
{
"memberState": "MT",
@@ -656,112 +777,96 @@
"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": "1515 19 90",
+ "description": "Other"
},
{
- "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": "1515 21 90",
+ "description": "Other"
},
{
- "value": "0505 90 00",
+ "value": "1515 29 90",
"description": "Other"
},
{
- "value": "0506 90 00",
+ "value": "1515 50 19",
"description": "Other"
},
{
- "value": "0508 00 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": "1515 50 99",
+ "description": "Other"
},
{
- "value": "0510 00 00",
- "description": "Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved"
+ "value": "1515 90",
+ "description": "Other"
},
{
- "value": "0511 10 00",
- "description": "Bovine semen"
+ "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"
},
{
- "value": "0511 91 10",
- "description": "Fish waste"
+ "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": "0511 91 90",
+ "value": "1521 90",
"description": "Other"
},
{
- "value": "0511 99 85",
+ "value": "1522 00 99",
"description": "Other"
},
{
- "value": "06",
- "description": "CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE"
- },
- {
- "value": "0601 20 10",
- "description": "Chicory plants and roots"
+ "value": "1704 90 30",
+ "description": "White chocolate"
},
{
- "value": "0602 10 10",
- "description": "Of vines"
+ "value": "1704 90 51",
+ "description": "Pastes, including marzipan, in immediate packings of a net content of 1 kg or more"
},
{
- "value": "0602 20 10",
- "description": "Vine slips, grafted or rooted"
+ "value": "1704 90 99",
+ "description": "Other"
},
{
- "value": "0602 20 80",
- "description": "Other"
+ "value": "20",
+ "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
},
{
- "value": "0602 90 10",
- "description": "Mushroom spawn"
+ "value": "21",
+ "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS"
},
{
- "value": "0602 90 20",
- "description": "Pineapple plants"
+ "value": "2202 99",
+ "description": "Other"
},
{
- "value": "0602 90 30",
- "description": "Vegetable and strawberry plants"
+ "value": "2209 00",
+ "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
},
{
- "value": "07",
- "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ "value": "23",
+ "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER"
},
{
- "value": "08",
- "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
+ "value": "2501 00 91",
+ "description": "Salt suitable for human consumption"
},
{
- "value": "09",
- "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
+ "value": "3301 90 21",
+ "description": "Of liquorice and hops"
},
{
- "value": "10",
- "description": "CHAPTER 10 - CEREALS"
+ "value": "3302 10 29",
+ "description": "Other"
},
{
- "value": "11",
- "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN"
+ "value": "3302 10 40",
+ "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": "3302 10 90",
+ "description": "Of a kind used in the food industries"
}
]
},
@@ -769,152 +874,181 @@
"identifier": "FOODSTUFFS",
"description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
},
- "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 0101.10.10.00; 0106.11.00.00; 0106.12.00.00; 0106.19.90.00; 0106.20.00.00; 0106.31.00.00; 0106.32.00.00; 0106.39.90.00; 0106.90.00.00\n\n(2) 0206.10.10.00; 0206.29.10.00; 0206.80.10.00; 0206.90.10.00\n\n(3) 0301.10.10.00; 0301.10.90.00"
+ "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 4). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 1515.90.15.00;1515.90.15.90;1515.90.21.00; 1515.90.31.00;1515.90.40.00;1515.90.60.00; 1516.20.10.00; 1517.90.93; 1521.90.10.00\n\n(2) 2006.00.10; 2009\n\n(3) 2105.00; 2106.90.20.00; 2106.90.98.33; 2106.90.98.37; 2106.90.98.39\n\n(4) 2307.00"
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 7
+ "value": 5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"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"
- },
- {
- "value": "55.90.11",
- "description": "Room or unit accommodation services for students in student residences and school dormitories"
+ "value": "9401 30 00",
+ "description": "Swivel seats with variable height adjustment"
},
{
- "value": "55.90.12",
- "description": "Room or unit accommodation services for workers in workers hostels or camps"
+ "value": "9401 79 00",
+ "description": "Other"
},
{
- "value": "55.90.19",
- "description": "Other accommodation services n.e.c."
+ "value": "9402 90 00",
+ "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": "The reduced rate is limited to accommodation required to be licensed in virtue of the Malta Travel and Tourism Services Act (or any Act substituted therefor)."
- },
- {
- "memberState": "MT",
- "type": "STANDARD",
- "rate": {
- "type": "DEFAULT",
- "value": 18
+ "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 to the following items (and CN codes) for the exclusive use of the disabled (part 4):\n- car adaptation-handcontrols, swivel seats (9401 30 10 and 9401 30 90);\n- toilet frames\/surrounds (9401 79 00);\n- special feeder chairs (9402 90 00);\n- mouthsticks (9608 39 90)"
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 5
+ "type": "EXEMPTED",
+ "value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "4820 20 00",
- "description": "Exercise books"
+ "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": "4901",
- "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
+ "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": "4903 00 00",
- "description": "Children's picture, drawing or colouring books"
+ "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": "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": "3301 90 30",
+ "description": "Other"
},
{
- "value": "4905 99 00",
+ "value": "3507 10 00",
+ "description": "Rennet and concentrates thereof"
+ },
+ {
+ "value": "3824 99 64",
"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,…"
+ },
+ "comment": "Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT.\n\nPharmaceutical products refers to the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act classified under the CN codes listed.\n\nThe exemption does not apply to items falling under sub-headings 3001 and 3002 where these items are not used for therapeutic or prophylactic purposes"
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "49.39",
+ "description": "Other passenger land transport services n.e.c."
},
{
- "value": "4910 00 00",
- "description": "Calendars of any kind, printed, including calendar blocks"
+ "value": "50.10",
+ "description": "Sea and coastal passenger water transport services"
+ },
+ {
+ "value": "51.10",
+ "description": "Passenger air transport services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "The exemption applies to domestic public passenger transport on scheduled routes per regulation 68B, international air and sea passenger transport, scheduled inter-island sea transport by authorized carriers, regular sea passenger transport, and regular transport of students and workers to and from recognized educational establishments and workplaces."
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "60.10.11",
+ "description": "Radio programming and broadcasting services"
+ },
+ {
+ "value": "60.10.12",
+ "description": "Radio broadcasting originals"
},
{
- "value": "4911 10",
- "description": "Trade advertising material, commercial catalogues and the like"
+ "value": "60.20.11",
+ "description": "Linear television programming and broadcasting services"
},
{
- "value": "4911 99 00",
- "description": "Other"
+ "value": "60.20.20",
+ "description": "Television broadcasting originals"
}
]
},
"category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ "identifier": "BROADCASTING_SERVICES",
+ "description": "Reception of radio and television broadcasting services"
},
- "comment": "(i) Not applicable to library loans, and \"production of publications of non-profit-making organisations and services related to such production\".\n\n(ii) This reduced rate has been extended to also include e-books."
+ "comment": "The exemption is limited to all activities of public radio and television bodies, excluding those of a commercial nature."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 5
+ "type": "EXEMPTED",
+ "value": 0
},
"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": "86",
+ "description": "Human health services"
}
},
"category": {
- "identifier": "NEWSPAPERS",
- "description": "Newspapers"
+ "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": "This reduced rate has been extended to also include e-newspapers."
+ "comment": "Exemption is limited to the supply of medical care by persons in the exercise of any profession regulated by the Health Care Professions Act or Psychology Profession Act (or any Acts substituted therefor), the provision of care or medical\/surgical treatment in a government hospital\/institution approved by the Minister."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 5
+ "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": "PERIODICALS",
- "description": "Periodicals"
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
},
- "comment": "This reduced rate has been extended to also include periodicals provided electronically."
+ "comment": "The exemption refers to the supply of water services by a public authority."
},
{
"memberState": "MT",
@@ -924,127 +1058,65 @@
"value": 0
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "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"
- }
- ]
- },
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "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": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 2). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n(1) 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10; 1209.99.91.00; 1209.99.99.00; 1211.90.30\n\n(2) 1301.10.00.00; 1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98; 1302.20.10; 1302.20.90"
+ "comment": "Exemption is only limited to welfare services supplied by government or by any institution or organisation recognised as a non-profit making institution or approved by the Minister for this purpose. No applicable CPA code."
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "EXEMPTED",
- "value": 0
+ "type": "PARKING_RATE",
+ "value": 12
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "1501",
- "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
- },
- {
- "value": "1502",
- "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
- },
- {
- "value": "1503 00 90",
- "description": "Other"
- },
- {
- "value": "1504",
- "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
- },
- {
- "value": "1506 00 00",
- "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1507 10 90",
- "description": "Other"
- },
- {
- "value": "1507 90 90",
- "description": "Other"
- },
- {
- "value": "1508 10 90",
- "description": "Other"
- },
- {
- "value": "1508 90 90",
- "description": "Other"
- },
- {
- "value": "1509",
- "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "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": "1511",
- "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
- },
- {
- "value": "1512",
- "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
- },
- {
- "value": "1513",
- "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
- }
- ]
- },
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "identifier": "SECURITY_MANAGEMENT",
+ "description": "Custody and management of securities"
+ }
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 12
},
- "comment": "Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 3). \n\nThe above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act:\n\n1501.00.11.00; 1502.00.10.00; 1511.10.10.00; \n1511.90.91.00; 1512.11.10.00; 1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00; 1513.21.11.00; 1513.21.19.00; 1513.29.30.00"
+ "situationOn": "2024-07-01+02:00",
+ "category": {
+ "identifier": "CREDIT_MANAGEMENT",
+ "description": "Management of credits and credit guarantees by a person or body other than those who granted the credits"
+ }
},
{
"memberState": "MT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 5
+ "type": "PARKING_RATE",
+ "value": 12
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "9401 30 00",
- "description": "Swivel seats with variable height adjustment"
- },
- {
- "value": "9401 79 00",
- "description": "Other"
- },
- {
- "value": "9402 90 00",
- "description": "Other"
- }
- ]
+ "category": {
+ "identifier": "HIRING_SHORT_PERIOD",
+ "description": "Hiring for short period"
+ },
+ "comment": "Hiring of a pleasure boat to a person according to an agreement for any term or part of a term that, when added to the term of a previous hiring, of the same goods or of other goods of the same kind, to the said person during the previous twelve (12) months ending on the date of the beginning of the existing hiring, does not exceed five (5) weeks."
+ },
+ {
+ "memberState": "MT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "PARKING_RATE",
+ "value": 12
},
+ "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": "BODY_CARE_SERVICES",
+ "description": "Certain services consisting of the care of the human body"
},
- "comment": "This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 4):\n- car adaptation-handcontrols, swivel seats (9401 30 10 and 9401 30 90);\n- toilet frames\/surrounds (9401 79 00);\n- special feeder chairs (9402 90 00);\n- mouthsticks (9608 39 90)"
+ "comment": "Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the Health Care Professions Act (Cap.464), including services supplied in the course of a health studio business or similar business, but not including exempt supplies referred to in item 11 of Part Two of the Fifth Schedule."
},
{
"memberState": "MT",
@@ -1308,78 +1380,6 @@
"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": "Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act."
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "8425 11 00",
- "description": "Powered by electric motor"
- },
- {
- "value": "8425 19 00",
- "description": "Other"
- },
- {
- "value": "8428 10",
- "description": "Lifts and skip hoists"
- },
- {
- "value": "8428 20",
- "description": "Pneumatic elevators and conveyors"
- },
- {
- "value": "8428 60 00",
- "description": "Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars"
- },
- {
- "value": "8428 90",
- "description": "Other machinery"
- }
- ]
- },
- "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 to the following items (and CN codes) for the exclusive use of the disabled (part 2):\n- hoists (8425 11 90 and 8425 19 91);\n- platform lift\/swimming pool lifters (8428 10 91 and 8428 20 99);\n- chairlifts (8428 60 00);\n- bath tub lifters (8428 90 98);\n- lifts to get wheelchair into a car (8428 90 98);\n- braille typewriters (8469 12 00, 8469 20 00 and 8469 30 00);"
- },
- {
- "memberState": "MT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "8518 40",
- "description": "Audio-frequency electric amplifiers"
- },
- {
- "value": "8713 10 00",
- "description": "Not mechanically propelled"
- },
- {
- "value": "8713 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"
- },
- "comment": "This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 3):\n- amplifiers for communication devices for people with impaired hearing (8518 40 91 and 8518 40 99);\n- children special walkers, prone standers, wheelchairs (manual), special seats\/buggies\/wheelchairs (8713 10 00);\n- wheelchairs (electrical) (8713 90 00)"
}
]
}
\ No newline at end of file
diff --git a/data/NL.json b/data/NL.json
index 7059010..ebca179 100644
--- a/data/NL.json
+++ b/data/NL.json
@@ -1427,6 +1427,32 @@
},
"comment": "Tabel I prov. a.1 to a.4: foodstuffs for human consumption, products used for preparation of foodstuffs that are wholly\/partially incorporated in these foodstuffs, supplements\/substitutes for foodstuffs; granes and legumes not considered foodstuffs for human consumption; seed potatoes for cultivation of fruit and vegetables; cattle, sheep, goats, pigs and other animals intended for production of foodstuffs or use in agriculture, their offal and goods and animals intended for their reproduction."
},
+ {
+ "memberState": "NL",
+ "type": "REDUCED",
+ "rate": {
+ "type": "EXEMPTED",
+ "value": 0
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "8541 43 00",
+ "description": "Photovoltaic cells assembled in modules or made up into panels"
+ }
+ },
+ "cpaCodes": {
+ "code": {
+ "value": "33.20.70",
+ "description": "Installation services of other goods n.e.c."
+ }
+ },
+ "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"
+ },
+ "comment": "Tabel II prov. a.10: A zero rate is applicable for the supply and installation of solar panels [panels that have the function of generating electricity from sunlight with photovoltaic cells (also known as PV cells or solar cells)] on and adjacent to private dwellings. An important condition for the 0% rate is that the panels are installed on or near a home."
+ },
{
"memberState": "NL",
"type": "REDUCED",
@@ -1438,92 +1464,208 @@
"cnCodes": {
"code": [
{
- "value": "3001 90",
+ "value": "0106 19 00",
"description": "Other"
},
{
- "value": "3002 12 00",
- "description": "Antisera and other blood fractions"
+ "value": "49",
+ "description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
},
{
- "value": "3002 13 00",
- "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale"
+ "value": "6602 00 00",
+ "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
},
{
- "value": "3002 14 00",
- "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale"
+ "value": "9013 80",
+ "description": "Other devices, appliances and instruments"
},
{
- "value": "3002 15 00",
- "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
+ "value": "9018 90 84",
+ "description": "Other"
},
{
- "value": "3002 19 00",
- "description": "Other"
+ "value": "91",
+ "description": "CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF"
},
{
- "value": "3002 90",
+ "value": "8539 52 00",
+ "description": "Light-emitting diode (LED) lamps"
+ }
+ ]
+ },
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "33",
+ "description": "Repair and installation services of machinery and equipment"
+ },
+ {
+ "value": "95",
+ "description": "Repair services of computers and personal and household goods"
+ }
+ ]
+ },
+ "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": "Tabel I prov. a.31 and b.1: certain braille products; clocks, optical reading devices, TV magnifiers, reading platforms, orientation aids, support, tactile and recognition canes designed for personal use of blind and partially sighted persons; guide dogs; other aids designated by ministerial regulation that have been specially designed for exclusive and personal use by blind and partially sighted persons; reading pens and other equipment with similar function, equipment for use by dyslexics."
+ },
+ {
+ "memberState": "NL",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "4401 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": "4401 40",
+ "description": "Sawdust and wood waste and scrap, not agglomerated"
},
{
- "value": "3004 10 00",
- "description": "Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives"
+ "value": "4403 11 00",
+ "description": "Coniferous"
},
{
- "value": "3004 20 00",
- "description": "Other, containing antibiotics"
+ "value": "4403 12 00",
+ "description": "Non-coniferous"
},
{
- "value": "3004 31 00",
- "description": "Containing insulin"
+ "value": "4403 21",
+ "description": "Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
{
- "value": "3004 32 00",
- "description": "Containing corticosteroid hormones, their derivatives or structural analogues"
+ "value": "4403 22 00",
+ "description": "Of pine (Pinus spp.), other"
},
{
- "value": "3004 39 00",
+ "value": "4403 23",
+ "description": "Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ },
+ {
+ "value": "4403 24 00",
+ "description": "Of fir (Abies spp.) and spruce (Picea spp.), other"
+ },
+ {
+ "value": "4403 25",
+ "description": "Other, of which the smallest cross-sectional dimension is 15 cm or more"
+ },
+ {
+ "value": "4403 41 00",
+ "description": "Dark red meranti, light red meranti and meranti bakau"
+ },
+ {
+ "value": "4403 49",
"description": "Other"
},
{
- "value": "3004 41 00",
- "description": "Containing ephedrine or its salts"
+ "value": "4403 91 00",
+ "description": "Of oak (Quercus spp.)"
},
{
- "value": "3004 42 00",
- "description": "Containing pseudoephedrine (INN) or its salts"
+ "value": "4403 93 00",
+ "description": "Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
{
- "value": "3004 43 00",
- "description": "Containing norephedrine or its salts"
+ "value": "4403 94 00",
+ "description": "Of beech (Fagus spp.), other"
},
{
- "value": "3004 49 00",
+ "value": "4403 95",
+ "description": "Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ },
+ {
+ "value": "4403 96 00",
+ "description": "Of birch (Betula spp.), other"
+ },
+ {
+ "value": "4403 97 00",
+ "description": "Of poplar and aspen (Populus spp.)"
+ },
+ {
+ "value": "4403 98 00",
+ "description": "Of eucalyptus (Eucalyptus spp.)"
+ },
+ {
+ "value": "4403 99 00",
"description": "Other"
},
{
- "value": "3004 50 00",
- "description": "Other, containing vitamins or other products of heading 2936"
+ "value": "5101 11 00",
+ "description": "Shorn wool"
},
{
- "value": "3004 60 00",
- "description": "Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter"
+ "value": "5101 19 00",
+ "description": "Other"
},
{
- "value": "3004 90 00",
+ "value": "5301",
+ "description": "Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)"
+ },
+ {
+ "value": "4401 49 00",
"description": "Other"
},
{
- "value": "4014 90 00",
+ "value": "4403 42 00",
+ "description": "Teak"
+ }
+ ]
+ },
+ "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": "Tabel I prov. a.40 to a.46: beetroot (only fresh produce harvested by growers (raw beet)); beetroot plants; agricultural and horticultural seeds, insofar as they are used for the cultivation of products and oilseeds subjected to the reduced rate; roundwood; straw (leaf reed and other products used as bedding in cubicle sheds and the like, such as sawdust, paper sludge\/pulp, wood fiber and tree bark are excluded); fodder; flax; wool, raw and unwashed (obtained from the fur of sheep and lambs)."
+ },
+ {
+ "memberState": "NL",
+ "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",
"description": "Other"
},
{
- "value": "3002 42 00",
- "description": "Vaccines for veterinary medicine"
+ "value": "3006 10",
+ "description": "Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable"
+ },
+ {
+ "value": "3006 50 00",
+ "description": "First-aid boxes and kits"
+ },
+ {
+ "value": "4803 00",
+ "description": "Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets"
+ },
+ {
+ "value": "5601 21",
+ "description": "Of cotton"
+ },
+ {
+ "value": "5601 22",
+ "description": "Of man-made fibres"
+ },
+ {
+ "value": "9619 00",
+ "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
}
]
},
@@ -1531,7 +1673,7 @@
"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": "Tabel I prov. a.7: veterinary medicines as referred to in the 'Wet dieren' (Dutch 'Animal Act'), which are used in or on the animal itself (in vivo use). \nExcluded: products that are necessary to make a diagnosis and that are applied to tissue or body fluids originating from animals (in vitro use) are excluded; products that are used in the animal's living environment."
+ "comment": "Tabel I prov. a.8: bandages such as cottonwool, mesh, adhesives, band aids, tampons, splints and similar products for pharmaceutical purposes; first aid kits; sanitary napkins; maternity matrasses; incontinence products; products that with regard to use can be equated with said bandages and are developed and offered for medical purposes. 'Bandages' only encompasses products that serve to cover injured body parts. \nExcluded: consumer articles (such as clothing) which have a therapeutic effect."
},
{
"memberState": "NL",
@@ -1686,108 +1828,144 @@
"cnCodes": {
"code": [
{
- "value": "4401 39 00",
+ "value": "2201 90 00",
"description": "Other"
},
{
- "value": "4401 40",
- "description": "Sawdust and wood waste and scrap, not agglomerated"
+ "value": "2853 90 10",
+ "description": "Distilled or conductivity water and water of similar purity"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
+ },
+ "comment": "Tabel I prov. a.28: including water supplied via the public mains network; distilled water; warm water; and 'other water' (surface water not suitable for human consumption but usable for non-consumptive purposes such as rinsing activities or sprinkling crops).\nExcluded: demineralized, deironed and softened water; river water and sea water (2501 00 10) whether or not intended for scientific purposes; ice and steam."
+ },
+ {
+ "memberState": "NL",
+ "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": "4403 11 00",
- "description": "Coniferous"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
},
{
- "value": "4403 12 00",
- "description": "Non-coniferous"
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
{
- "value": "4403 21",
- "description": "Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
- },
- {
- "value": "4403 22 00",
- "description": "Of pine (Pinus spp.), other"
+ "value": "4904 00 00",
+ "description": "Music, printed or in manuscript, whether or not bound or illustrated"
},
{
- "value": "4403 23",
- "description": "Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "value": "4910 00 00",
+ "description": "Calendars of any kind, printed, including calendar blocks"
},
{
- "value": "4403 24 00",
- "description": "Of fir (Abies spp.) and spruce (Picea spp.), other"
+ "value": "4905 20 00",
+ "description": "In book form"
},
{
- "value": "4403 25",
- "description": "Other, of which the smallest cross-sectional dimension is 15 cm or more"
- },
+ "value": "4905 90 00",
+ "description": "Other"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "LOAN_LIBRARIES",
+ "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ },
+ "comment": "Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided on physical carriers and that is apparently intended exclusively or almost exclusively for the transfer of information in education; newspapers, weeklies, magazines and other publications appearing periodically at least three times a year."
+ },
+ {
+ "memberState": "NL",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
{
- "value": "4403 41 00",
- "description": "Dark red meranti, light red meranti and meranti bakau"
+ "value": "4907 00",
+ "description": "Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title"
},
{
- "value": "4403 49",
- "description": "Other"
+ "value": "4911",
+ "description": "Other printed matter, including printed pictures and photographs"
},
{
- "value": "4403 91 00",
- "description": "Of oak (Quercus spp.)"
+ "value": "4911 10",
+ "description": "Trade advertising material, commercial catalogues and the like"
},
{
- "value": "4403 93 00",
- "description": "Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "value": "4911 91 00",
+ "description": "Pictures, designs and photographs"
},
{
- "value": "4403 94 00",
- "description": "Of beech (Fagus spp.), other"
+ "value": "4911 99 00",
+ "description": "Other"
},
{
- "value": "4403 95",
- "description": "Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "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": "4403 96 00",
- "description": "Of birch (Betula spp.), other"
+ "value": "6304",
+ "description": "Other furnishing articles, excluding those of heading 9404"
},
{
- "value": "4403 97 00",
- "description": "Of poplar and aspen (Populus spp.)"
+ "value": "6913",
+ "description": "Statuettes and other ornamental ceramic articles"
},
{
- "value": "4403 98 00",
- "description": "Of eucalyptus (Eucalyptus spp.)"
+ "value": "7118 90 00",
+ "description": "Other"
},
{
- "value": "4403 99 00",
- "description": "Other"
+ "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"
},
{
- "value": "5101 11 00",
- "description": "Shorn wool"
+ "value": "9702 00 00",
+ "description": "Original engravings, prints and lithographs"
},
{
- "value": "5101 19 00",
- "description": "Other"
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
},
{
- "value": "5301",
- "description": "Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)"
+ "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": "4401 49 00",
- "description": "Other"
+ "value": "9705 00 00",
+ "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest"
},
{
- "value": "4403 42 00",
- "description": "Teak"
+ "value": "9706 00 00",
+ "description": "Antiques of an age exceeding 100 years"
}
]
},
"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": "ANTIQUES",
+ "description": "Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C"
},
- "comment": "Tabel I prov. a.40 to a.46: beetroot (only fresh produce harvested by growers (raw beet)); beetroot plants; agricultural and horticultural seeds, insofar as they are used for the cultivation of products and oilseeds subjected to the reduced rate; roundwood; straw (leaf reed and other products used as bedding in cubicle sheds and the like, such as sawdust, paper sludge\/pulp, wood fiber and tree bark are excluded); fodder; flax; wool, raw and unwashed (obtained from the fur of sheep and lambs)."
+ "comment": "Tabel I, prov. a.29: works of art, collectors' items and antiques, insofar as these are imported; or insofar these are supplied by: the maker or his successor in title under universal title; or an entrepreneur, other than a reseller, who fully deducts the tax on his acquisition\nWorks of art, objects for collections and antiques are defined in Article 2a, first paragraph, under m, of the Act in connection with Article 4, second paragraph, of the implementing order and the annex J to that order."
},
{
"memberState": "NL",
@@ -1800,110 +1978,92 @@
"cnCodes": {
"code": [
{
- "value": "8703 10",
- "description": "Vehicles specially designed for travelling on snow; golf cars and similar vehicles"
+ "value": "3001 90",
+ "description": "Other"
},
{
- "value": "8713",
- "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
+ "value": "3002 12 00",
+ "description": "Antisera and other blood fractions"
},
{
- "value": "8714 20 00",
- "description": "Of carriages for disabled persons"
+ "value": "3002 13 00",
+ "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "9021 10",
- "description": "Orthopaedic or fracture appliances"
+ "value": "3002 14 00",
+ "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "9401 61 00",
- "description": "Upholstered"
+ "value": "3002 15 00",
+ "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "9401 69 00",
+ "value": "3002 19 00",
"description": "Other"
},
{
- "value": "9401 71 00",
- "description": "Upholstered"
+ "value": "3002 90",
+ "description": "Other"
},
{
- "value": "9401 79 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": "9401 80 00",
- "description": "Other seats"
+ "value": "3004 10 00",
+ "description": "Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives"
},
{
- "value": "9402 90 00",
- "description": "Other"
+ "value": "3004 20 00",
+ "description": "Other, containing antibiotics"
},
{
- "value": "9404 90",
- "description": "Other"
- }
- ]
- },
- "cpaCodes": {
- "code": [
+ "value": "3004 31 00",
+ "description": "Containing insulin"
+ },
{
- "value": "33",
- "description": "Repair and installation services of machinery and equipment"
+ "value": "3004 32 00",
+ "description": "Containing corticosteroid hormones, their derivatives or structural analogues"
},
{
- "value": "95",
- "description": "Repair services of computers and personal and household goods"
- }
- ]
- },
- "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": "Tabel I prov. a.34 and b.1: carriages and crutches for the disabled; stand-up chairs; high-low beds. A vehicle for the disabled is defined as a means of transport that is designed to be used by a disabled person. The term can also include motor vehicles which are equipped for use by a disabled person. \n\nOnly carriages that within social standards are regarded as a vehicle for the invalid on the basis of its destination and presentation are included."
- },
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "3004 39 00",
+ "description": "Other"
+ },
{
- "value": "3005 10 00",
- "description": "Adhesive dressings and other articles having an adhesive layer"
+ "value": "3004 41 00",
+ "description": "Containing ephedrine or its salts"
},
{
- "value": "3005 90",
- "description": "Other"
+ "value": "3004 42 00",
+ "description": "Containing pseudoephedrine (INN) or its salts"
},
{
- "value": "3006 10",
- "description": "Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable"
+ "value": "3004 43 00",
+ "description": "Containing norephedrine or its salts"
},
{
- "value": "3006 50 00",
- "description": "First-aid boxes and kits"
+ "value": "3004 49 00",
+ "description": "Other"
},
{
- "value": "4803 00",
- "description": "Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets"
+ "value": "3004 50 00",
+ "description": "Other, containing vitamins or other products of heading 2936"
},
{
- "value": "5601 21",
- "description": "Of cotton"
+ "value": "3004 60 00",
+ "description": "Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter"
},
{
- "value": "5601 22",
- "description": "Of man-made fibres"
+ "value": "3004 90 00",
+ "description": "Other"
},
{
- "value": "9619 00",
- "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
+ "value": "4014 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "3002 42 00",
+ "description": "Vaccines for veterinary medicine"
}
]
},
@@ -1911,7 +2071,7 @@
"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": "Tabel I prov. a.8: bandages such as cottonwool, mesh, adhesives, band aids, tampons, splints and similar products for pharmaceutical purposes; first aid kits; sanitary napkins; maternity matrasses; incontinence products; products that with regard to use can be equated with said bandages and are developed and offered for medical purposes. 'Bandages' only encompasses products that serve to cover injured body parts. \nExcluded: consumer articles (such as clothing) which have a therapeutic effect."
+ "comment": "Tabel I prov. a.7: veterinary medicines as referred to in the 'Wet dieren' (Dutch 'Animal Act'), which are used in or on the animal itself (in vivo use). \nExcluded: products that are necessary to make a diagnosis and that are applied to tissue or body fluids originating from animals (in vitro use) are excluded; products that are used in the animal's living environment."
},
{
"memberState": "NL",
@@ -1924,72 +2084,92 @@
"cnCodes": {
"code": [
{
- "value": "4907 00",
- "description": "Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title"
+ "value": "3006 40 00",
+ "description": "Dental cements and other dental fillings; bone reconstruction cements"
},
{
- "value": "4911",
- "description": "Other printed matter, including printed pictures and photographs"
+ "value": "3006 91 00",
+ "description": "Appliances identifiable for ostomy use"
},
{
- "value": "4911 10",
- "description": "Trade advertising material, commercial catalogues and the like"
+ "value": "6212 90 00",
+ "description": "Other"
},
{
- "value": "4911 91 00",
- "description": "Pictures, designs and photographs"
+ "value": "8506 10",
+ "description": "Manganese dioxide"
},
{
- "value": "4911 99 00",
- "description": "Other"
+ "value": "8506 30 00",
+ "description": "Mercuric oxide"
},
{
- "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": "8506 40 00",
+ "description": "Silver oxide"
},
{
- "value": "6304",
- "description": "Other furnishing articles, excluding those of heading 9404"
+ "value": "8506 50",
+ "description": "Lithium"
},
{
- "value": "6913",
- "description": "Statuettes and other ornamental ceramic articles"
+ "value": "8506 60 00",
+ "description": "Air-zinc"
},
{
- "value": "7118 90 00",
- "description": "Other"
+ "value": "9021 10",
+ "description": "Orthopaedic or fracture appliances"
},
{
- "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"
+ "value": "9021 29 00",
+ "description": "Other"
},
{
- "value": "9702 00 00",
- "description": "Original engravings, prints and lithographs"
+ "value": "9021 31 00",
+ "description": "Artificial joints"
},
{
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
+ "value": "9021 39",
+ "description": "Other"
},
{
- "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": "9021 40 00",
+ "description": "Hearing aids, excluding parts and accessories"
},
{
- "value": "9705 00 00",
- "description": "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest"
+ "value": "9021 50 00",
+ "description": "Pacemakers for stimulating heart muscles, excluding parts and accessories"
},
{
- "value": "9706 00 00",
- "description": "Antiques of an age exceeding 100 years"
+ "value": "9021 90",
+ "description": "Other"
}
]
},
"category": {
- "identifier": "ANTIQUES",
- "description": "Supply of works of art, collectors' items and antiques listed in Annex IX, Parts A, B and C"
+ "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": "Tabel I, prov. a.29: works of art, collectors' items and antiques, insofar as these are imported; or insofar these are supplied by: the maker or his successor in title under universal title; or an entrepreneur, other than a reseller, who fully deducts the tax on his acquisition\nWorks of art, objects for collections and antiques are defined in Article 2a, first paragraph, under m, of the Act in connection with Article 4, second paragraph, of the implementing order and the annex J to that order."
+ "comment": "Tabel I prov. a.35 and b.1: artificial limbs; devices for taking over the fixation function of a malfunctioning hand; leg braces, fracture bands, artificial joints; artificial eyes, -ears, -kidneys; certain prostheses; heart and muscle stimulators; hearing aids; stuttering ear aids; aids for stoma patients; orthopedic footwear; devices for taking off therapeutic elastic compression stockings; orthopedic corsets; parts, components and accessories apparently intended for the aforementioned goods"
+ },
+ {
+ "memberState": "NL",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "01.62.10",
+ "description": "Support services to animal production"
+ }
+ },
+ "category": {
+ "identifier": "LIVE_EQUINES",
+ "description": "Live equines and the supply of services related to live equines"
+ },
+ "comment": "The rearing and training of horses falls under the 9% rate. Rearing is the time when a foal grows into a young adult horse. Training is socializing the horse, breaking it into the saddle and making it suitable as a riding horse and driving horse."
},
{
"memberState": "NL",
@@ -2002,40 +2182,68 @@
"cnCodes": {
"code": [
{
- "value": "4901",
- "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
+ "value": "8703 10",
+ "description": "Vehicles specially designed for travelling on snow; golf cars and similar vehicles"
},
{
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
+ "value": "8713",
+ "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
},
{
- "value": "4903 00 00",
- "description": "Children's picture, drawing or colouring books"
+ "value": "8714 20 00",
+ "description": "Of carriages for disabled persons"
},
{
- "value": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ "value": "9021 10",
+ "description": "Orthopaedic or fracture appliances"
},
{
- "value": "4910 00 00",
- "description": "Calendars of any kind, printed, including calendar blocks"
+ "value": "9401 61 00",
+ "description": "Upholstered"
},
{
- "value": "4905 20 00",
- "description": "In book form"
+ "value": "9401 69 00",
+ "description": "Other"
},
{
- "value": "4905 90 00",
+ "value": "9401 71 00",
+ "description": "Upholstered"
+ },
+ {
+ "value": "9401 79 00",
+ "description": "Other"
+ },
+ {
+ "value": "9401 80 00",
+ "description": "Other seats"
+ },
+ {
+ "value": "9402 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "9404 90",
"description": "Other"
}
]
},
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "33",
+ "description": "Repair and installation services of machinery and equipment"
+ },
+ {
+ "value": "95",
+ "description": "Repair services of computers and personal and household goods"
+ }
+ ]
+ },
"category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ "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": "Tabel I prov. a.30, b.2, b.21: digital or physical supplies (including on loan of): books; digital educational information that is provided on physical carriers and that is apparently intended exclusively or almost exclusively for the transfer of information in education; newspapers, weeklies, magazines and other publications appearing periodically at least three times a year."
+ "comment": "Tabel I prov. a.34 and b.1: carriages and crutches for the disabled; stand-up chairs; high-low beds. A vehicle for the disabled is defined as a means of transport that is designed to be used by a disabled person. The term can also include motor vehicles which are equipped for use by a disabled person. \n\nOnly carriages that within social standards are regarded as a vehicle for the invalid on the basis of its destination and presentation are included."
},
{
"memberState": "NL",
@@ -2048,32 +2256,16 @@
"cnCodes": {
"code": [
{
- "value": "0106 19 00",
- "description": "Other"
- },
- {
- "value": "49",
- "description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
- },
- {
- "value": "6602 00 00",
- "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
- },
- {
- "value": "9013 80",
- "description": "Other devices, appliances and instruments"
- },
- {
- "value": "9018 90 84",
- "description": "Other"
+ "value": "9018 31",
+ "description": "Syringes, with or without needles"
},
{
- "value": "91",
- "description": "CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF"
+ "value": "9018 32",
+ "description": "Tubular metal needles and needles for sutures"
},
{
- "value": "8539 52 00",
- "description": "Light-emitting diode (LED) lamps"
+ "value": "9018 90",
+ "description": "Other instruments and appliances"
}
]
},
@@ -2093,7 +2285,7 @@
"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": "Tabel I prov. a.31 and b.1: certain braille products; clocks, optical reading devices, TV magnifiers, reading platforms, orientation aids, support, tactile and recognition canes designed for personal use of blind and partially sighted persons; guide dogs; other aids designated by ministerial regulation that have been specially designed for exclusive and personal use by blind and partially sighted persons; reading pens and other equipment with similar function, equipment for use by dyslexics."
+ "comment": "Tabel I prov. a.36 and b.1: aids that are usually used for the subcutaneous administration of insulin, with the exception of syringes and needles that are apparently also suitable for other purposes; aids that are usually used for the self-diagnosis of blood sugar levels. \n\nOnly included are the mentioned devices specifically developed for diabetics and offered as such. Generally applicable aids such as individual injection needles and syringes are excluded."
},
{
"memberState": "NL",
@@ -2105,15 +2297,15 @@
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
- "value": "01.62.10",
- "description": "Support services to animal production"
+ "value": "43.29.11",
+ "description": "Insulation works"
}
},
"category": {
- "identifier": "LIVE_EQUINES",
- "description": "Live equines and the supply of services related to live equines"
+ "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 rearing and training of horses falls under the 9% rate. Rearing is the time when a foal grows into a young adult horse. Training is socializing the horse, breaking it into the saddle and making it suitable as a riding horse and driving horse."
+ "comment": "Tabel I prov. b.19: the application of energy-saving materials to floors, walls and roofs of housing in use for more than 2 years, when this service is aimed at making housing more energy-efficient. \nStructural components such as windows and doors are a normal part of housing and as such are not insulating material. \nExcluded: the supplies of materials which account for part of the value of the included services."
},
{
"memberState": "NL",
@@ -2123,23 +2315,23 @@
"value": 9
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "2201 90 00",
- "description": "Other"
+ "value": "43.31",
+ "description": "Plastering works"
},
{
- "value": "2853 90 10",
- "description": "Distilled or conductivity water and water of similar purity"
+ "value": "43.34.1",
+ "description": "Painting works"
}
]
},
"category": {
- "identifier": "SUPPLY_WATER",
- "description": "Supply of water"
+ "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": "Tabel I prov. a.28: including water supplied via the public mains network; distilled water; warm water; and 'other water' (surface water not suitable for human consumption but usable for non-consumptive purposes such as rinsing activities or sprinkling crops).\nExcluded: demineralized, deironed and softened water; river water and sea water (2501 00 10) whether or not intended for scientific purposes; ice and steam."
+ "comment": "Tabel I prov. b.8: Painting and plastering of private dwellings (i.m. intended for permanent residence by individuals) more than two years after first use. \n\nPainting: processing and application of paint or painting system (whole of activities associated with the pre-treatment of a specific surface and subsequent finishing of that surface with specific paint products.)\n\nPlastering: preparation and pre-treatment work a plasterer performs before proceeding to actual plastering; plastering."
},
{
"memberState": "NL",
@@ -2149,39 +2341,35 @@
"value": 9
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "9018 31",
- "description": "Syringes, with or without needles"
+ "value": "49.10",
+ "description": "Passenger rail transport services, interurban"
},
{
- "value": "9018 32",
- "description": "Tubular metal needles and needles for sutures"
+ "value": "49.3",
+ "description": "Other passenger land transport services"
},
{
- "value": "9018 90",
- "description": "Other instruments and appliances"
- }
- ]
- },
- "cpaCodes": {
- "code": [
+ "value": "50.1",
+ "description": "Sea and coastal passenger water transport services"
+ },
{
- "value": "33",
- "description": "Repair and installation services of machinery and equipment"
+ "value": "50.3",
+ "description": "Inland passenger water transport services"
},
{
- "value": "95",
- "description": "Repair services of computers and personal and household goods"
+ "value": "51.1",
+ "description": "Passenger air transport 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": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
},
- "comment": "Tabel I prov. a.36 and b.1: aids that are usually used for the subcutaneous administration of insulin, with the exception of syringes and needles that are apparently also suitable for other purposes; aids that are usually used for the self-diagnosis of blood sugar levels. \n\nOnly included are the mentioned devices specifically developed for diabetics and offered as such. Generally applicable aids such as individual injection needles and syringes are excluded."
+ "comment": "Tabel I prov. b.9: private bus transport; public transport and taxi transport as referred to in Article 1 of the 'Wet personenvervoer 2000 (Dutch 'Passenger Transport Act 2000'), taxi transport of persons by road other than by car, and the transport of persons by aircraft if the place of departure and the place of destination are located in the Netherlands insofar as this transport takes place by balloons or by aircraft equipped for the transport of ill or injured persons;"
},
{
"memberState": "NL",
@@ -2191,17 +2379,31 @@
"value": 9
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "43.29.11",
- "description": "Insulation works"
- }
+ "cnCodes": {
+ "code": [
+ {
+ "value": "9018 39 00",
+ "description": "Other"
+ },
+ {
+ "value": "9018 90",
+ "description": "Other instruments and appliances"
+ },
+ {
+ "value": "9018 90 84",
+ "description": "Other"
+ },
+ {
+ "value": "9019 20",
+ "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus"
+ }
+ ]
},
"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": "Tabel I prov. b.19: the application of energy-saving materials to floors, walls and roofs of housing in use for more than 2 years, when this service is aimed at making housing more energy-efficient. \nStructural components such as windows and doors are a normal part of housing and as such are not insulating material. \nExcluded: the supplies of materials which account for part of the value of the included services."
+ "comment": "Tabel I prov. a.37 and b.1: measuring equipment and accessories for self-diagnosis of the coagulation time of blood; drug nebulizers; catheters; urine bags; allergen-free covers; anti-decubitus mattresses; portable infusion pumps; oxygen concentrates and accessories, and carrying straps or bags specially designed for personal mobile use for an oxygen cylinder or oxygen container; computer mouse software, whether or not supplied by electronic means, specially developed for users with tremor."
},
{
"memberState": "NL",
@@ -2214,20 +2416,40 @@
"cpaCodes": {
"code": [
{
- "value": "43.31",
- "description": "Plastering works"
+ "value": "79.90.39",
+ "description": "Reservation services for event tickets, entertainment and recreational services and other reservation services n.e.c."
+ },
+ {
+ "value": "90.04",
+ "description": "Arts facility operation services"
+ },
+ {
+ "value": "91.02.10",
+ "description": "Museum operation services"
+ },
+ {
+ "value": "91.03",
+ "description": "Operation services of historical sites and buildings and similar visitor attractions"
+ },
+ {
+ "value": "91.04",
+ "description": "Botanical and zoological garden services and nature reserve services"
+ },
+ {
+ "value": "93.29.1",
+ "description": "Other recreational services n.e.c."
},
{
- "value": "43.34.1",
- "description": "Painting works"
+ "value": "93.29.19",
+ "description": "Miscellaneous recreational services n.e.c."
}
]
},
"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": "Tabel I prov. b.8: Painting and plastering of private dwellings (i.m. intended for permanent residence by individuals) more than two years after first use. \n\nPainting: processing and application of paint or painting system (whole of activities associated with the pre-treatment of a specific surface and subsequent finishing of that surface with specific paint products.)\n\nPlastering: preparation and pre-treatment work a plasterer performs before proceeding to actual plastering; plastering."
+ "comment": "Tabel I prov. b.14 to b.15: granting (physical) access to circusses; zoos; public museums or collections (including closely related supplies of goods, such as catalogs, photographs); music and stage performances, including lectures (excluding peep shows\/other performances primarily aimed at erotic entertainment); cinemas; amusement parks, playgrounds and gardens, other facilities primarily and permanently furnished to entertainment and day recreation."
},
{
"memberState": "NL",
@@ -2240,32 +2462,28 @@
"cpaCodes": {
"code": [
{
- "value": "49.10",
- "description": "Passenger rail transport services, interurban"
- },
- {
- "value": "49.3",
- "description": "Other passenger land transport services"
+ "value": "85.51",
+ "description": "Sports and recreation education services"
},
{
- "value": "50.1",
- "description": "Sea and coastal passenger water transport services"
+ "value": "93.11",
+ "description": "Sports facility operation services"
},
{
- "value": "50.3",
- "description": "Inland passenger water transport services"
+ "value": "93.12",
+ "description": "Services of sport clubs"
},
{
- "value": "51.1",
- "description": "Passenger air transport services"
+ "value": "93.19.19",
+ "description": "Other sports and recreational sports services"
}
]
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "identifier": "SPORTING_EVENTS",
+ "description": "Admission to sporting events"
},
- "comment": "Tabel I prov. b.9: private bus transport; public transport and taxi transport as referred to in Article 1 of the 'Wet personenvervoer 2000 (Dutch 'Passenger Transport Act 2000'), taxi transport of persons by road other than by car, and the transport of persons by aircraft if the place of departure and the place of destination are located in the Netherlands insofar as this transport takes place by balloons or by aircraft equipped for the transport of ill or injured persons;"
+ "comment": "Tabel I prov. b.3 and b.14, f: the granting of (physical) access to spectators of sports competitions, demonstrations and the like. Sports competitions are events where people actively participate in sports. Sports demonstrations are, for example, shows of the Harlem Globetrotters (basketball), performances of the Spanish Riding School (horse dressage) and shows of Wrestlemania (wrestling); use of sporting facilities."
},
{
"memberState": "NL",
@@ -2327,52 +2545,6 @@
},
"comment": "Tabel I prov. b.12: serving out foodstuffs for human consumption, for use on site within the context of a hotel, café, restaurant, guesthouse and related businesses. The supply of freshly prepared food or edible products for immediate consumption in snack bars, snack vans, cinema foyers, sports club canteens and such is considered a supply of goods, unless the services accompanying the delivery of the foodstuffs predominate."
},
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "79.90.39",
- "description": "Reservation services for event tickets, entertainment and recreational services and other reservation services n.e.c."
- },
- {
- "value": "90.04",
- "description": "Arts facility operation services"
- },
- {
- "value": "91.02.10",
- "description": "Museum operation services"
- },
- {
- "value": "91.03",
- "description": "Operation services of historical sites and buildings and similar visitor attractions"
- },
- {
- "value": "91.04",
- "description": "Botanical and zoological garden services and nature reserve services"
- },
- {
- "value": "93.29.1",
- "description": "Other recreational services n.e.c."
- },
- {
- "value": "93.29.19",
- "description": "Miscellaneous recreational 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": "Tabel I prov. b.14 to b.15: granting (physical) access to circusses; zoos; public museums or collections (including closely related supplies of goods, such as catalogs, photographs); music and stage performances, including lectures (excluding peep shows\/other performances primarily aimed at erotic entertainment); cinemas; amusement parks, playgrounds and gardens, other facilities primarily and permanently furnished to entertainment and day recreation."
- },
{
"memberState": "NL",
"type": "REDUCED",
@@ -2393,40 +2565,6 @@
},
"comment": "Tabel I prov. b.20: regular cleaning services regarding the interior of private households (including closed corridors) are included. Excluded: cleaning services regarding the exterior of private households, cleaning services regarding other buildings than private households and cleaning services that are not considered regular cleaning services regularly performed by a cleaner (such as special services performed with special equipment, e.g. cleaning of chimney, central heating)."
},
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "85.51",
- "description": "Sports and recreation education services"
- },
- {
- "value": "93.11",
- "description": "Sports facility operation services"
- },
- {
- "value": "93.12",
- "description": "Services of sport clubs"
- },
- {
- "value": "93.19.19",
- "description": "Other sports and recreational sports services"
- }
- ]
- },
- "category": {
- "identifier": "SPORTING_EVENTS",
- "description": "Admission to sporting events"
- },
- "comment": "Tabel I prov. b.3 and b.14, f: the granting of (physical) access to spectators of sports competitions, demonstrations and the like. Sports competitions are events where people actively participate in sports. Sports demonstrations are, for example, shows of the Harlem Globetrotters (basketball), performances of the Spanish Riding School (horse dressage) and shows of Wrestlemania (wrestling); use of sporting facilities."
- },
{
"memberState": "NL",
"type": "REDUCED",
@@ -2521,144 +2659,6 @@
"value": 21
},
"situationOn": "2024-07-01+02:00"
- },
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "EXEMPTED",
- "value": 0
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "8541 43 00",
- "description": "Photovoltaic cells assembled in modules or made up into panels"
- }
- },
- "cpaCodes": {
- "code": {
- "value": "33.20.70",
- "description": "Installation services of other goods n.e.c."
- }
- },
- "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"
- },
- "comment": "Tabel II prov. a.10: A zero rate is applicable for the supply and installation of solar panels [panels that have the function of generating electricity from sunlight with photovoltaic cells (also known as PV cells or solar cells)] on and adjacent to private dwellings. An important condition for the 0% rate is that the panels are installed on or near a home."
- },
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "3006 40 00",
- "description": "Dental cements and other dental fillings; bone reconstruction cements"
- },
- {
- "value": "3006 91 00",
- "description": "Appliances identifiable for ostomy use"
- },
- {
- "value": "6212 90 00",
- "description": "Other"
- },
- {
- "value": "8506 10",
- "description": "Manganese dioxide"
- },
- {
- "value": "8506 30 00",
- "description": "Mercuric oxide"
- },
- {
- "value": "8506 40 00",
- "description": "Silver oxide"
- },
- {
- "value": "8506 50",
- "description": "Lithium"
- },
- {
- "value": "8506 60 00",
- "description": "Air-zinc"
- },
- {
- "value": "9021 10",
- "description": "Orthopaedic or fracture appliances"
- },
- {
- "value": "9021 29 00",
- "description": "Other"
- },
- {
- "value": "9021 31 00",
- "description": "Artificial joints"
- },
- {
- "value": "9021 39",
- "description": "Other"
- },
- {
- "value": "9021 40 00",
- "description": "Hearing aids, excluding parts and accessories"
- },
- {
- "value": "9021 50 00",
- "description": "Pacemakers for stimulating heart muscles, excluding parts and accessories"
- },
- {
- "value": "9021 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": "Tabel I prov. a.35 and b.1: artificial limbs; devices for taking over the fixation function of a malfunctioning hand; leg braces, fracture bands, artificial joints; artificial eyes, -ears, -kidneys; certain prostheses; heart and muscle stimulators; hearing aids; stuttering ear aids; aids for stoma patients; orthopedic footwear; devices for taking off therapeutic elastic compression stockings; orthopedic corsets; parts, components and accessories apparently intended for the aforementioned goods"
- },
- {
- "memberState": "NL",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "9018 39 00",
- "description": "Other"
- },
- {
- "value": "9018 90",
- "description": "Other instruments and appliances"
- },
- {
- "value": "9018 90 84",
- "description": "Other"
- },
- {
- "value": "9019 20",
- "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": "Tabel I prov. a.37 and b.1: measuring equipment and accessories for self-diagnosis of the coagulation time of blood; drug nebulizers; catheters; urine bags; allergen-free covers; anti-decubitus mattresses; portable infusion pumps; oxygen concentrates and accessories, and carrying straps or bags specially designed for personal mobile use for an oxygen cylinder or oxygen container; computer mouse software, whether or not supplied by electronic means, specially developed for users with tremor."
}
]
}
\ No newline at end of file
diff --git a/data/PT.json b/data/PT.json
index aaa43d9..9fd7faf 100644
--- a/data/PT.json
+++ b/data/PT.json
@@ -1153,27 +1153,15 @@
"memberState": "PT",
"type": "REDUCED",
"rate": {
- "type": "REDUCED_RATE",
- "value": 6
+ "type": "PARKING_RATE",
+ "value": 13
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "2711 11 00",
- "description": "Natural gas"
- },
- {
- "value": "2716 00 00",
- "description": "Electrical energy"
- }
- ]
- },
"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;"
+ "identifier": "NEW_PARKING_RATE",
+ "description": "Parking rates (Article 105a(3) of the VAT Directive)"
},
- "comment": "6% for the fixed component of electricity supplies in power contracts 3.45 kVA and for the supply of electricity for consumption, excluding its fixed components, in power contracts 6.90 kVA, and with limits in kWh consumption per 30 days; \n6% for the fixed component of natural gas supplies in lower pressure contracts (10 000 m3); supply and installation of highly efficient low emissions heating systems; firewood"
+ "comment": "The parking rate of 13% applies to: 1. Wine, with the exclusion of “special wines” as fortified wines, liqueur wines or sparkling wines. 2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry. 3. Diesel for agriculture."
},
{
"memberState": "PT",
@@ -1183,43 +1171,43 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "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": "38.11.1",
+ "description": "Collection services of non-hazardous recyclable waste"
},
{
- "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": "38.11.2",
+ "description": "Collection services of non-hazardous non-recyclable waste"
},
{
- "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": "38.12.1",
+ "description": "Collection services of hazardous waste"
},
{
- "value": "3006",
- "description": "Pharmaceutical goods specified in note 4 to this chapter"
+ "value": "38.21.1",
+ "description": "Non-hazardous waste treatment for final disposal services"
},
{
- "value": "4014 10 00",
- "description": "Sheath contraceptives"
+ "value": "38.21.2",
+ "description": "Non-hazardous waste disposal services"
},
{
- "value": "9619 00",
- "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
+ "value": "38.22.1",
+ "description": "Nuclear and other hazardous waste treatment services"
},
{
- "value": "3002 41",
- "description": "Vaccines for human medicine"
+ "value": "38.22.2",
+ "description": "Nuclear and other hazardous waste disposal 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": "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nA few pharmaceutical products taxed at 23% (veterinarian purposes and vitamins, per ex.)"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
@@ -1229,17 +1217,23 @@
"value": 6
},
"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",
+ "description": "Buildings and building construction works"
+ },
+ {
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ }
+ ]
},
"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": "HOUSING_PROVISION",
+ "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nConstruction services on social housing or houses with controlled costs; whose promoters are cooperatives, where the dwellings fall within the scope of the social housing policy."
},
{
"memberState": "PT",
@@ -1249,17 +1243,17 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
+ "value": "41.00.3",
+ "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
}
},
"category": {
- "identifier": "CERAMICS",
- "description": "Individual pieces of ceramics executed entirely by the artist and signed by him"
+ "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "The reduced rate on the repairing of private dwellings excludes cleaning, garden upkeep, swimming pools, sauna, tennis court, golf or mini-golf court, or similar. Includes materials that accounts for less than 20% of the value of the service supplied."
},
{
"memberState": "PT",
@@ -1269,17 +1263,35 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
- }
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "49.1",
+ "description": "Passenger rail transport services, interurban"
+ },
+ {
+ "value": "49.3",
+ "description": "Other passenger land transport services"
+ },
+ {
+ "value": "50.1",
+ "description": "Sea and coastal passenger water transport services"
+ },
+ {
+ "value": "50.3",
+ "description": "Inland passenger water transport services"
+ },
+ {
+ "value": "51.1",
+ "description": "Passenger air transport services"
+ }
+ ]
},
"category": {
- "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"
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "International transport of passengers is subject to a zero rate."
},
{
"memberState": "PT",
@@ -1289,35 +1301,35 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": [
{
- "value": "4901",
- "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
+ "value": "55.1",
+ "description": "Hotel and similar accommodation services"
},
{
- "value": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
+ "value": "55.2",
+ "description": "Holiday and other short stay accommodation services"
},
{
- "value": "4903 00 00",
- "description": "Children's picture, drawing or colouring books"
+ "value": "55.30.11",
+ "description": "Camping ground services"
},
{
- "value": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
+ "value": "55.9",
+ "description": "Other accommodation services"
},
{
- "value": "4905 20 00",
- "description": "In book form"
+ "value": "55.90.13",
+ "description": "Sleeping car and similar services in other transport media"
}
]
},
"category": {
- "identifier": "LOAN_LIBRARIES",
- "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
+ "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\n23% rate applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material."
+ "comment": "- Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28).\nThe reduced rate applies only to accommodation including breakfast, if not separately invoiced, being equivalent to half of the full board price, or ¾ of the half board price."
},
{
"memberState": "PT",
@@ -1327,17 +1339,17 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"code": {
- "value": "4911 91 00",
- "description": "Pictures, designs and photographs"
+ "value": "86.10",
+ "description": "Hospital services"
}
},
"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": "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nWhen not exempt under Article 132 (1) (b) to (e)"
},
{
"memberState": "PT",
@@ -1347,159 +1359,142 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
+ "cpaCodes": {
"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": "88.10.11",
+ "description": "Visiting and assistance services for the elderly"
},
{
- "value": "6304",
- "description": "Other furnishing articles, excluding those of heading 9404"
+ "value": "88.10.14",
+ "description": "Visiting and assistance services for persons with disabilities"
+ },
+ {
+ "value": "88.91.13",
+ "description": "Baby-sitting services"
}
]
},
"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": "DOMESTIC_CARE",
+ "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nSupplies of home help services to children, the elderly, drug addicts, the sick or the disabled. Assistance services by telephone to the elderly and chronic patients."
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 6
+ "value": 13
},
"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": "6704",
- "description": "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included"
- },
- {
- "value": "8713",
- "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
- },
- {
- "value": "9001 40",
- "description": "Spectacle lenses of glass"
- },
- {
- "value": "9001 50",
- "description": "Spectacle lenses of other materials"
+ "value": "1104 30 90",
+ "description": "Of other cereals"
},
{
- "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": "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"
}
]
},
"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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nReduced rate does not apply to parts and accessories."
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ }
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 6
+ "value": 13
},
"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"
+ "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"
}
},
"category": {
- "identifier": "PICTURES",
- "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
- },
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
+ }
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 6
+ "value": 13
},
"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…"
+ "identifier": "RESTAURANT",
+ "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "The reduced rate excludes alcoholic beverages and soft drinks ."
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 6
+ "value": 16
},
"situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9703 00 00",
- "description": "Original sculptures and statuary, in any material"
- }
- },
"category": {
- "identifier": "SCULPTURES",
- "description": "Original sculptures and statuary, in any material, provided that they are executed entirely by the artists"
+ "identifier": "REGION",
+ "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "Azores Autonomous Region"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
+ "value": 22
+ },
+ "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": "Madeira Autonomous Region"
+ },
+ {
+ "memberState": "PT",
+ "type": "REDUCED",
+ "rate": {
+ "type": "SUPER_REDUCED_RATE",
"value": 6
},
"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"
+ "value": "4801 00 00",
+ "description": "Newsprint, in rolls or sheets"
}
},
"category": {
- "identifier": "SUPPLY_WATER",
- "description": "Supply of water"
+ "identifier": "TEMPORARY_EXEMPTION_RATE",
+ "description": "Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive)"
},
- "comment": "Supply of bottled water is also taxed at 13%. Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "newsprint"
},
{
"memberState": "PT",
- "type": "REDUCED",
+ "type": "STANDARD",
"rate": {
- "type": "PARKING_RATE",
- "value": 13
- },
- "situationOn": "2024-07-01+02:00",
- "category": {
- "identifier": "NEW_PARKING_RATE",
- "description": "Parking rates (Article 105a(3) of the VAT Directive)"
+ "type": "DEFAULT",
+ "value": 23
},
- "comment": "The parking rate of 13% applies to: 1. Wine, with the exclusion of “special wines” as fortified wines, liqueur wines or sparkling wines. 2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry. 3. Diesel for agriculture."
+ "situationOn": "2024-07-01+02:00"
},
{
"memberState": "PT",
@@ -1509,43 +1504,17 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "38.11.1",
- "description": "Collection services of non-hazardous recyclable waste"
- },
- {
- "value": "38.11.2",
- "description": "Collection services of non-hazardous non-recyclable waste"
- },
- {
- "value": "38.12.1",
- "description": "Collection services of hazardous waste"
- },
- {
- "value": "38.21.1",
- "description": "Non-hazardous waste treatment for final disposal services"
- },
- {
- "value": "38.21.2",
- "description": "Non-hazardous waste disposal services"
- },
- {
- "value": "38.22.1",
- "description": "Nuclear and other hazardous waste treatment services"
- },
- {
- "value": "38.22.2",
- "description": "Nuclear and other hazardous waste disposal services"
- }
- ]
+ "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"
+ }
},
- "category": {
- "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"
+ "category": {
+ "identifier": "SUPPLY_WATER",
+ "description": "Supply of water"
},
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
+ "comment": "Supply of bottled water is also taxed at 13%. Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
@@ -1555,43 +1524,23 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "41.00",
- "description": "Buildings and building construction works"
+ "value": "2711 11 00",
+ "description": "Natural gas"
},
{
- "value": "41.00.3",
- "description": "Construction works for residential buildings (new works, additions, alterations and renovation works)"
+ "value": "2716 00 00",
+ "description": "Electrical energy"
}
]
},
"category": {
- "identifier": "HOUSING_PROVISION",
- "description": "Provision, construction, renovation and alteration of housing, as part of a social policy"
- },
- "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nConstruction services on social housing or houses with controlled costs; whose promoters are cooperatives, where the dwellings fall within the scope of the social housing policy."
- },
- {
- "memberState": "PT",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "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)"
- }
- },
- "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": "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": "The reduced rate on the repairing of private dwellings excludes cleaning, garden upkeep, swimming pools, sauna, tennis court, golf or mini-golf court, or similar. Includes materials that accounts for less than 20% of the value of the service supplied."
+ "comment": "6% for the fixed component of electricity supplies in power contracts 3.45 kVA and for the supply of electricity for consumption, excluding its fixed components, in power contracts 6.90 kVA, and with limits in kWh consumption per 30 days; \n6% for the fixed component of natural gas supplies in lower pressure contracts (10 000 m3); supply and installation of highly efficient low emissions heating systems; firewood"
},
{
"memberState": "PT",
@@ -1601,35 +1550,43 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "49.1",
- "description": "Passenger rail transport services, interurban"
+ "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": "49.3",
- "description": "Other passenger land transport services"
+ "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": "50.1",
- "description": "Sea and coastal passenger water transport services"
+ "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": "50.3",
- "description": "Inland passenger water transport services"
+ "value": "3006",
+ "description": "Pharmaceutical goods specified in note 4 to this chapter"
},
{
- "value": "51.1",
- "description": "Passenger air transport services"
+ "value": "4014 10 00",
+ "description": "Sheath contraceptives"
+ },
+ {
+ "value": "9619 00",
+ "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
+ },
+ {
+ "value": "3002 41",
+ "description": "Vaccines for human medicine"
}
]
},
"category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
+ "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": "International transport of passengers is subject to a zero rate."
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nA few pharmaceutical products taxed at 23% (veterinarian purposes and vitamins, per ex.)"
},
{
"memberState": "PT",
@@ -1639,35 +1596,35 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "55.1",
- "description": "Hotel and similar accommodation services"
+ "value": "4901",
+ "description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
},
{
- "value": "55.2",
- "description": "Holiday and other short stay accommodation services"
+ "value": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
},
{
- "value": "55.30.11",
- "description": "Camping ground services"
+ "value": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
{
- "value": "55.9",
- "description": "Other accommodation services"
+ "value": "4904 00 00",
+ "description": "Music, printed or in manuscript, whether or not bound or illustrated"
},
{
- "value": "55.90.13",
- "description": "Sleeping car and similar services in other transport media"
+ "value": "4905 20 00",
+ "description": "In book form"
}
]
},
"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": "LOAN_LIBRARIES",
+ "description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
},
- "comment": "- Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28).\nThe reduced rate applies only to accommodation including breakfast, if not separately invoiced, being equivalent to half of the full board price, or ¾ of the half board price."
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\n23% rate applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material."
},
{
"memberState": "PT",
@@ -1677,17 +1634,17 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": {
- "value": "86.10",
- "description": "Hospital services"
+ "value": "4911 91 00",
+ "description": "Pictures, designs and photographs"
}
},
"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": "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nWhen not exempt under Article 132 (1) (b) to (e)"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
@@ -1697,142 +1654,185 @@
"value": 6
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "88.10.11",
- "description": "Visiting and assistance services for the elderly"
- },
- {
- "value": "88.10.14",
- "description": "Visiting and assistance services for persons with disabilities"
+ "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": "88.91.13",
- "description": "Baby-sitting services"
+ "value": "6304",
+ "description": "Other furnishing articles, excluding those of heading 9404"
}
]
},
"category": {
- "identifier": "DOMESTIC_CARE",
- "description": "Domestic care services such as home help and care of the young, elderly, sick or disabled"
+ "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nSupplies of home help services to children, the elderly, drug addicts, the sick or the disabled. Assistance services by telephone to the elderly and chronic patients."
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 13
+ "value": 6
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
- "value": "1104 30 90",
- "description": "Of other cereals"
+ "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": "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": "6704",
+ "description": "Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included"
+ },
+ {
+ "value": "8713",
+ "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
+ },
+ {
+ "value": "9001 40",
+ "description": "Spectacle lenses of glass"
+ },
+ {
+ "value": "9001 50",
+ "description": "Spectacle lenses of other materials"
+ },
+ {
+ "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": "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)\nReduced rate does not apply to parts and accessories."
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 13
+ "value": 6
},
"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"
+ "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": "SUPPLY_WATER",
- "description": "Supply of water"
- }
+ "identifier": "PICTURES",
+ "description": "Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist…"
+ },
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 13
+ "value": 6
},
"situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9702 00 00",
+ "description": "Original engravings, prints and lithographs"
+ }
+ },
"category": {
- "identifier": "RESTAURANT",
- "description": "Restaurant and catering services, it being possible to exclude the supply of (alcoholic and\/or non-alcoholic) beverages"
+ "identifier": "IMPRESSIONS",
+ "description": "Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white…"
},
- "comment": "The reduced rate excludes alcoholic beverages and soft drinks ."
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 16
+ "value": 6
},
"situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
+ }
+ },
"category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
+ "identifier": "SCULPTURES",
+ "description": "Original sculptures and statuary, in any material, provided that they are executed entirely by the artists"
},
- "comment": "Azores Autonomous Region"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
- "value": 22
+ "value": 6
},
"situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
+ }
+ },
"category": {
- "identifier": "REGION",
- "description": "Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive)"
+ "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": "Madeira Autonomous Region"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
"type": "REDUCED",
"rate": {
- "type": "SUPER_REDUCED_RATE",
+ "type": "REDUCED_RATE",
"value": 6
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
- "value": "4801 00 00",
- "description": "Newsprint, in rolls or sheets"
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
}
},
"category": {
- "identifier": "TEMPORARY_EXEMPTION_RATE",
- "description": "Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive)"
+ "identifier": "CERAMICS",
+ "description": "Individual pieces of ceramics executed entirely by the artist and signed by him"
},
- "comment": "newsprint"
+ "comment": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
},
{
"memberState": "PT",
- "type": "STANDARD",
+ "type": "REDUCED",
"rate": {
- "type": "DEFAULT",
- "value": 23
+ "type": "REDUCED_RATE",
+ "value": 6
},
- "situationOn": "2024-07-01+02:00"
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9703 00 00",
+ "description": "Original sculptures and statuary, in any material"
+ }
+ },
+ "category": {
+ "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": "Portuguese VAT law does not depend of CN or CPA codes to apply reduced taxes rates. For this reason, the following codes are approximate and not legally binding. For sake of certainty, reference should be made to the Portuguese VAT law (decree law n.º 394-B\/1984, of December 28)"
}
]
}
\ No newline at end of file
diff --git a/data/RO.json b/data/RO.json
index eb8fdd3..3e71340 100644
--- a/data/RO.json
+++ b/data/RO.json
@@ -12,520 +12,572 @@
"cnCodes": {
"code": [
{
- "value": "0101",
- "description": "Live horses, asses, mules and hinnies"
+ "value": "1207 10 00",
+ "description": "Palm nuts and kernels"
},
{
- "value": "0102",
- "description": "Live bovine animals"
+ "value": "1207 29 00",
+ "description": "Other"
},
{
- "value": "0103",
- "description": "Live swine"
+ "value": "1207 30 00",
+ "description": "Castor oil seeds"
},
{
- "value": "0104",
- "description": "Live sheep and goats"
+ "value": "1207 40 90",
+ "description": "Other"
},
{
- "value": "0105",
- "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
+ "value": "1207 50 90",
+ "description": "Other"
},
{
- "value": "0106 14 10",
- "description": "Domestic rabbits"
+ "value": "1207 60 00",
+ "description": "Safflower (Carthamus tinctorius) seeds"
},
{
- "value": "0106 19 00",
+ "value": "1207 91 90",
"description": "Other"
},
{
- "value": "0106 33 00",
- "description": "Ostriches; emus (Dromaius novaehollandiae)"
+ "value": "1207 99 91",
+ "description": "Hemp seeds"
},
{
- "value": "0106 39",
+ "value": "1207 99 96",
"description": "Other"
},
{
- "value": "0106 41 00",
- "description": "Bees"
+ "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": "0106 90 00",
- "description": "Other"
+ "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": "02",
- "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL"
+ "value": "1301",
+ "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)"
},
{
- "value": "0301 91",
- "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
+ "value": "1302 12 00",
+ "description": "Of liquorice"
},
{
- "value": "0301 92",
- "description": "Eels (Anguilla spp.)"
+ "value": "1302 13 00",
+ "description": "Of hops"
},
{
- "value": "0301 93 00",
- "description": "Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)"
+ "value": "1302 14 00",
+ "description": "Of ephedra"
},
{
- "value": "0301 94",
- "description": "Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)"
+ "value": "1302 19",
+ "description": "Other"
},
{
- "value": "0301 95 00",
- "description": "Southern bluefin tuna (Thunnus maccoyii)"
+ "value": "1302 20",
+ "description": "Pectic substances, pectinates and pectates"
},
{
- "value": "0301 99",
- "description": "Other"
+ "value": "1302 31 00",
+ "description": "Agar-agar"
},
{
- "value": "0302",
- "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1302 32",
+ "description": "Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds"
},
{
- "value": "0303",
- "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
+ "value": "1302 39 00",
+ "description": "Other"
},
{
- "value": "0304",
- "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
+ "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": "0305",
- "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process"
+ "value": "1520 00 00",
+ "description": "Glycerol, crude; glycerol waters and glycerol lyes"
},
{
- "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": "1521",
+ "description": "Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured"
},
{
- "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": "1522 00",
+ "description": "Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes"
},
{
- "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": "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": "0401",
- "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
+ "value": "2307 00",
+ "description": "Wine lees; argol"
},
{
- "value": "0402",
- "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
+ "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": "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": "2801",
+ "description": "Fluorine, chlorine, bromine and iodine"
},
{
- "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": "2802 00 00",
+ "description": "Sulphur, sublimed or precipitated; colloidal sulphur"
},
{
- "value": "0405",
- "description": "Butter and other fats and oils derived from milk; dairy spreads"
+ "value": "2803 00 00",
+ "description": "Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)"
},
{
- "value": "0406",
- "description": "Cheese and curd"
+ "value": "2804",
+ "description": "Hydrogen, rare gases and other non-metals"
},
{
- "value": "0407 21 00",
- "description": "Of fowls of the species Gallus domesticus"
+ "value": "2805 11 00",
+ "description": "Sodium"
},
{
- "value": "0407 29",
- "description": "Other"
+ "value": "2805 12 00",
+ "description": "Calcium"
},
{
- "value": "0407 90",
+ "value": "2805 19",
"description": "Other"
},
{
- "value": "0408 11 80",
- "description": "Other"
+ "value": "2805 30",
+ "description": "Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed"
},
{
- "value": "0408 19 81",
- "description": "Liquid"
+ "value": "2806",
+ "description": "Hydrogen chloride (hydrochloric acid); chlorosulphuric acid"
},
{
- "value": "0408 19 89",
- "description": "Other, including frozen"
+ "value": "2807 00 00",
+ "description": "Sulphuric acid; oleum"
},
{
- "value": "0408 91 80",
- "description": "Other"
+ "value": "2808 00 00",
+ "description": "Nitric acid; sulphonitric acids"
},
{
- "value": "0408 99 80",
- "description": "Other"
+ "value": "2809",
+ "description": "Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined"
},
{
- "value": "0409 00 00",
- "description": "Natural honey"
+ "value": "2810 00",
+ "description": "Oxides of boron; boric acids"
},
{
- "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": "2811",
+ "description": "Other inorganic acids and other inorganic oxygen compounds of non-metals"
},
{
- "value": "0506 90 00",
- "description": "Other"
+ "value": "2812",
+ "description": "Halides and halide oxides of non-metals"
},
{
- "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": "2813",
+ "description": "Sulphides of non-metals; commercial phosphorus trisulphide"
},
{
- "value": "0511 91",
- "description": "Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3"
+ "value": "2814",
+ "description": "Ammonia, anhydrous or in aqueous solution"
},
{
- "value": "0511 99",
- "description": "Other"
+ "value": "2815 20 00",
+ "description": "Potassium hydroxide (caustic potash)"
},
{
- "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": "2816",
+ "description": "Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium"
},
{
- "value": "0602",
- "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn"
+ "value": "2817 00 00",
+ "description": "Zinc oxide; zinc peroxide"
},
{
- "value": "07",
- "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ "value": "2826",
+ "description": "Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts"
},
{
- "value": "08",
- "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
+ "value": "2827",
+ "description": "Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides"
},
{
- "value": "09",
- "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
+ "value": "2829",
+ "description": "Chlorates and perchlorates; bromates and perbromates; iodates and periodates"
},
{
- "value": "10",
- "description": "CHAPTER 10 - CEREALS"
+ "value": "2830",
+ "description": "Sulphides; polysulphides, whether or not chemically defined"
},
{
- "value": "1101 00",
- "description": "Wheat or meslin flour"
+ "value": "2831",
+ "description": "Dithionites and sulphoxylates"
},
{
- "value": "1102",
- "description": "Cereal flours other than of wheat or meslin"
+ "value": "2832",
+ "description": "Sulphites; thiosulphates"
},
{
- "value": "1103",
- "description": "Cereal groats, meal and pellets"
+ "value": "2833",
+ "description": "Sulphates; alums; peroxosulphates (persulphates)"
},
{
- "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": "2834 10 00",
+ "description": "Nitrites"
},
{
- "value": "1105",
- "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
+ "value": "2834 21 00",
+ "description": "Of potassium"
},
{
- "value": "1106 10 00",
- "description": "Of the dried leguminous vegetables of heading 0713"
+ "value": "2835",
+ "description": "Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined"
},
{
- "value": "1106 20 90",
- "description": "Other"
+ "value": "2836",
+ "description": "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate"
},
{
- "value": "1106 30",
- "description": "Of the products of Chapter 8"
+ "value": "2839",
+ "description": "Silicates; commercial alkali metal silicates"
},
{
- "value": "1107",
- "description": "Malt, whether or not roasted"
+ "value": "2840",
+ "description": "Borates; peroxoborates (perborates)"
},
{
- "value": "1108",
- "description": "Starches; inulin"
+ "value": "2841",
+ "description": "Salts of oxometallic or peroxometallic acids"
},
{
- "value": "1109 00 00",
- "description": "Wheat gluten, whether or not dried"
+ "value": "2842",
+ "description": "Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides"
},
{
- "value": "1201",
- "description": "Soya beans, whether or not broken"
+ "value": "2847 00 00",
+ "description": "Hydrogen peroxide, whether or not solidified with urea"
},
{
- "value": "1202",
- "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
+ "value": "2853 90",
+ "description": "Other"
},
{
- "value": "1203 00 00",
- "description": "Copra"
+ "value": "2905 41 00",
+ "description": "2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)"
},
{
- "value": "1204 00",
- "description": "Linseed, whether or not broken"
+ "value": "2905 42 00",
+ "description": "Pentaerythritol"
},
{
- "value": "1205",
- "description": "Rape or colza seeds, whether or not broken"
+ "value": "2905 43 00",
+ "description": "Mannitol"
},
{
- "value": "1206 00",
- "description": "Sunflower seeds, whether or not broken"
+ "value": "2905 44",
+ "description": "D-glucitol (sorbitol)"
},
{
- "value": "1207 21 00",
- "description": "Seed"
+ "value": "2905 45 00",
+ "description": "Glycerol"
},
{
- "value": "1207 40 10",
- "description": "Seed"
+ "value": "2905 49 00",
+ "description": "Other"
},
{
- "value": "1207 50 10",
- "description": "Seed"
+ "value": "2905 51 00",
+ "description": "Ethchlorvynol (INN)"
},
{
- "value": "1207 91 10",
- "description": "Seed"
+ "value": "2905 59",
+ "description": "Other"
},
{
- "value": "1207 99 20",
- "description": "Seed"
+ "value": "2906",
+ "description": "Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1208",
- "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
+ "value": "2907",
+ "description": "Phenols; phenol-alcohols"
},
{
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
+ "value": "2908",
+ "description": "Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols"
},
{
- "value": "1210",
- "description": "Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin"
+ "value": "2911 00 00",
+ "description": "Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1213 00 00",
- "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
+ "value": "2912",
+ "description": "Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde"
},
{
- "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"
+ "value": "2913 00 00",
+ "description": "Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912"
},
{
- "value": "1501",
- "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
+ "value": "2914",
+ "description": "Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1502",
- "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
+ "value": "2915",
+ "description": "Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1503 00",
- "description": "Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared"
+ "value": "2916",
+ "description": "Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1504",
- "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
+ "value": "2917",
+ "description": "Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1506 00 00",
- "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
+ "value": "2918",
+ "description": "Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1507",
- "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified"
+ "value": "2919",
+ "description": "Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1508",
- "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified"
+ "value": "2920",
+ "description": "Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives"
},
{
- "value": "1509",
- "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
+ "value": "2921",
+ "description": "Amine-function compounds"
},
{
- "value": "1511",
- "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
+ "value": "2922",
+ "description": "Oxygen-function amino-compounds"
},
{
- "value": "1512",
- "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
+ "value": "2923",
+ "description": "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined"
},
{
- "value": "1513",
- "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
+ "value": "2924",
+ "description": "Carboxyamide-function compounds; amide-function compounds of carbonic acid"
},
{
- "value": "1514",
- "description": "Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified"
+ "value": "2925",
+ "description": "Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds"
},
{
- "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": "2926",
+ "description": "Nitrile-function compounds"
},
{
- "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"
+ "value": "2927 00 00",
+ "description": "Diazo-, azo- or azoxy-compounds"
},
{
- "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": "2928 00",
+ "description": "Organic derivatives of hydrazine or of hydroxylamine"
},
{
- "value": "16",
- "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS"
+ "value": "2929",
+ "description": "Compounds with other nitrogen function"
},
{
- "value": "17",
- "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY"
+ "value": "2930",
+ "description": "Organo-sulphur compounds"
},
{
- "value": "18",
- "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS"
+ "value": "2931",
+ "description": "Other organo-inorganic compounds"
},
{
- "value": "19",
- "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS"
+ "value": "2932",
+ "description": "Heterocyclic compounds with oxygen hetero-atom(s) only"
},
{
- "value": "1901 10 00",
- "description": "Preparations suitable for infants or young children, put up for retail sale"
+ "value": "2933",
+ "description": "Heterocyclic compounds with nitrogen hetero-atom(s) only"
},
{
- "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": "2934",
+ "description": "Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds"
},
{
- "value": "1905 31",
- "description": "Sweet biscuits"
+ "value": "2935",
+ "description": "Sulphonamides"
},
{
- "value": "1905 90 45",
- "description": "Biscuits"
+ "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": "20",
- "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
+ "value": "2937",
+ "description": "Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones"
},
{
- "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": "2938",
+ "description": "Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives"
},
{
- "value": "2102",
- "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders"
+ "value": "2939",
+ "description": "Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives"
},
{
- "value": "2103",
- "description": "Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard"
+ "value": "2940 00 00",
+ "description": "Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939"
},
{
- "value": "2104",
- "description": "Soups and broths and preparations therefor; homogenised composite food preparations"
+ "value": "2941",
+ "description": "Antibiotics"
},
{
- "value": "2105 00",
- "description": "Ice cream and other edible ice, whether or not containing cocoa"
+ "value": "2942 00 00",
+ "description": "Other organic compounds"
},
{
- "value": "2106 10",
- "description": "Protein concentrates and textured protein substances"
+ "value": "3203 00",
+ "description": "Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin"
},
{
- "value": "2106 90 30",
- "description": "Isoglucose syrups"
+ "value": "3204",
+ "description": "Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined"
},
{
- "value": "2106 90 51",
- "description": "Lactose syrup"
+ "value": "3301",
+ "description": "Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils"
},
{
- "value": "2106 90 55",
- "description": "Glucose syrup and maltodextrine syrup"
+ "value": "3302 10",
+ "description": "Of a kind used in the food or drink industries"
},
{
- "value": "2106 90 59",
- "description": "Other"
+ "value": "3501",
+ "description": "Casein, caseinates and other casein derivatives; casein glues"
},
{
- "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": "3502",
+ "description": "Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives"
},
{
- "value": "2106 90 98",
- "description": "Other"
+ "value": "3503 00",
+ "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501"
},
{
- "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": "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": "2209 00",
- "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
+ "value": "3505",
+ "description": "Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches"
},
{
- "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": "3507",
+ "description": "Enzymes; prepared enzymes not elsewhere specified or included"
},
{
- "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": "3823",
+ "description": "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols"
},
{
- "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": "3824 60",
+ "description": "Sorbitol other than that of subheading 290544"
},
{
- "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": "3824 84 00",
+ "description": "Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)"
},
{
- "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": "3824 85 00",
+ "description": "Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)"
},
{
- "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": "3824 86 00",
+ "description": "Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)"
},
{
- "value": "2309",
- "description": "Preparations of a kind used in animal feeding"
+ "value": "3824 87 00",
+ "description": "Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride"
},
{
- "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": "3824 88 00",
+ "description": "Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers"
},
{
- "value": "0309",
- "description": "Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption"
+ "value": "3824 99 25",
+ "description": "Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate"
},
{
- "value": "0410 90 00",
+ "value": "3824 99 55",
+ "description": "Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)"
+ },
+ {
+ "value": "3824 99 62",
+ "description": "Intermediate products from the manufacture of monensin salts"
+ },
+ {
+ "value": "3824 99 64",
"description": "Other"
},
{
- "value": "1510",
- "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"
- }
- ]
- },
- "category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "value": "3824 99 80",
+ "description": "Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550"
+ },
+ {
+ "value": "3824 99 92",
+ "description": "In the form of a liquid at 20 °C"
+ },
+ {
+ "value": "3824 99 93",
+ "description": "Other"
+ },
+ {
+ "value": "3824 99 96",
+ "description": "Other"
+ },
+ {
+ "value": "3912 31 00",
+ "description": "Carboxymethylcellulose and its salts"
+ },
+ {
+ "value": "3913 10 00",
+ "description": "Alginic acid, its salts and esters"
+ },
+ {
+ "value": "3917 10",
+ "description": "Artificial guts (sausage casings) of hardened protein or of cellulosic materials"
+ },
+ {
+ "value": "4706 91 00",
+ "description": "Mechanical"
+ },
+ {
+ "value": "2909 60 10",
+ "description": "Acetals and hemiacetals peroxides"
+ },
+ {
+ "value": "3402 42 00",
+ "description": "Non-ionic"
+ },
+ {
+ "value": "3824 89 00",
+ "description": "Containing short-chain chlorinated paraffins"
+ },
+ {
+ "value": "3824 92 00",
+ "description": "Polyglycol esters of methylphosphonic acid"
+ }
+ ]
},
- "comment": "Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, seeds, plants and ingredients used in the preparation of food, except alcoholic beverages, non-alcoholic beverages NC 2202, foods with added sugar, whose total sugar content is at least 10g\/100g product, other than milk formula for newborns, infants and young children, sweet bread (RO cozonac) and biscuits: art. 291 para (2) lett. e) of Fiscal Code and point 37 (4)-(4^3) of Norms."
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "The reduced rate is applied only if the supplier can prove that the goods, except foods with added sugar, whose total sugar content is at least 10g\/100g product, are used for the preparation or to supplement or replace food for human or animal consumption. When those goods are imported from a third territory or a third country, the application of the reduced rate is conditioned by the submission of the Commitment Declaration regarding the destination of the goods. Point 37 para.(5)-(9) of Norms."
},
{
"memberState": "RO",
@@ -538,128 +590,112 @@
"cnCodes": {
"code": [
{
- "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 10 00",
- "description": "Seed"
- },
- {
- "value": "0703 10 11",
- "description": "Sets"
- },
- {
- "value": "0712 90 11",
- "description": "Hybrids for sowing"
+ "value": "2106 90 20",
+ "description": "Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages"
},
{
- "value": "0713 10 10",
- "description": "For sowing"
+ "value": "2811 29 30",
+ "description": "Nitrogen oxides"
},
{
- "value": "0713 33 10",
- "description": "For sowing"
+ "value": "3001 20",
+ "description": "Extracts of glands or other organs or of their secretions"
},
{
- "value": "1001 11 00",
- "description": "Seed"
+ "value": "3001 90 20",
+ "description": "Of human origin"
},
{
- "value": "1001 91",
- "description": "Seed"
+ "value": "3001 90 91",
+ "description": "Heparin and its salts"
},
{
- "value": "1002 10 00",
- "description": "Seed"
+ "value": "3001 90 98",
+ "description": "Other"
},
{
- "value": "1003 10 00",
- "description": "Seed"
+ "value": "3002 12 00",
+ "description": "Antisera and other blood fractions"
},
{
- "value": "1004 10 00",
- "description": "Seed"
+ "value": "3002 13 00",
+ "description": "Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "1005 10",
- "description": "Seed"
+ "value": "3002 14 00",
+ "description": "Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "1006 10 10",
- "description": "For sowing"
+ "value": "3002 15 00",
+ "description": "Immunological products, put up in measured doses or in forms or packings for retail sale"
},
{
- "value": "1007 10",
- "description": "Seed"
+ "value": "3002 90 30",
+ "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses"
},
{
- "value": "1008 21 00",
- "description": "Seed"
+ "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": "1201 10 00",
- "description": "Seed"
+ "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": "1202 30 00",
- "description": "Seed"
+ "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": "1204 00 10",
- "description": "For sowing"
+ "value": "3006",
+ "description": "Pharmaceutical goods specified in note 4 to this chapter"
},
{
- "value": "1205 10 10",
- "description": "For sowing"
+ "value": "3305 10 00",
+ "description": "Shampoos"
},
{
- "value": "1206 00 10",
- "description": "For sowing"
+ "value": "3002 41",
+ "description": "Vaccines for human medicine"
},
{
- "value": "1207 21 00",
- "description": "Seed"
+ "value": "3002 42 00",
+ "description": "Vaccines for veterinary medicine"
},
{
- "value": "1207 40 10",
- "description": "Seed"
+ "value": "3002 49 00",
+ "description": "Other"
},
{
- "value": "1207 50 10",
- "description": "Seed"
+ "value": "3002 51 00",
+ "description": "Cell therapy products"
},
{
- "value": "1207 70 00",
- "description": "Melon seeds"
+ "value": "3002 59 00",
+ "description": "Other"
},
{
- "value": "1207 91 10",
- "description": "Seed"
+ "value": "3822 11 00",
+ "description": "For malaria"
},
{
- "value": "1207 99 20",
- "description": "Seed"
+ "value": "3822 12 00",
+ "description": "For Zika and other diseases transmitted by mosquitoes of the genus Aedes"
},
{
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
+ "value": "3822 13 00",
+ "description": "For blood-grouping"
},
{
- "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": "3822 19 00",
+ "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": "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 reduced VAT rate shall be applied for the supply of fertilizers and pesticides used in agriculture, seeds and other agricultural products intended for sowing or planting, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter h) of the Fiscal Code and art. 1 para. (1) of the Order no. 4634\/2022."
+ "comment": "The reduced TVA rate is applied for the supply of medicines for human and veterinary use. See art. 291 para. (2) letter c) of the Fiscal Code."
},
{
"memberState": "RO",
@@ -672,572 +708,724 @@
"cnCodes": {
"code": [
{
- "value": "1207 10 00",
- "description": "Palm nuts and kernels"
+ "value": "0101",
+ "description": "Live horses, asses, mules and hinnies"
},
{
- "value": "1207 29 00",
- "description": "Other"
+ "value": "0102",
+ "description": "Live bovine animals"
},
{
- "value": "1207 30 00",
- "description": "Castor oil seeds"
+ "value": "0103",
+ "description": "Live swine"
},
{
- "value": "1207 40 90",
- "description": "Other"
+ "value": "0104",
+ "description": "Live sheep and goats"
},
{
- "value": "1207 50 90",
- "description": "Other"
+ "value": "0105",
+ "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
},
{
- "value": "1207 60 00",
- "description": "Safflower (Carthamus tinctorius) seeds"
+ "value": "0106 14 10",
+ "description": "Domestic rabbits"
},
{
- "value": "1207 91 90",
+ "value": "0106 19 00",
"description": "Other"
},
{
- "value": "1207 99 91",
- "description": "Hemp seeds"
+ "value": "0106 33 00",
+ "description": "Ostriches; emus (Dromaius novaehollandiae)"
},
{
- "value": "1207 99 96",
+ "value": "0106 39",
"description": "Other"
},
{
- "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": "0106 41 00",
+ "description": "Bees"
},
{
- "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": "0106 90 00",
+ "description": "Other"
},
{
- "value": "1301",
- "description": "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)"
+ "value": "02",
+ "description": "CHAPTER 2 - MEAT AND EDIBLE MEAT OFFAL"
},
{
- "value": "1302 12 00",
- "description": "Of liquorice"
+ "value": "0301 91",
+ "description": "Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)"
},
{
- "value": "1302 13 00",
- "description": "Of hops"
+ "value": "0301 92",
+ "description": "Eels (Anguilla spp.)"
},
{
- "value": "1302 14 00",
- "description": "Of ephedra"
+ "value": "0301 93 00",
+ "description": "Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)"
},
{
- "value": "1302 19",
- "description": "Other"
+ "value": "0301 94",
+ "description": "Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)"
},
{
- "value": "1302 20",
- "description": "Pectic substances, pectinates and pectates"
+ "value": "0301 95 00",
+ "description": "Southern bluefin tuna (Thunnus maccoyii)"
},
{
- "value": "1302 31 00",
- "description": "Agar-agar"
+ "value": "0301 99",
+ "description": "Other"
},
{
- "value": "1302 32",
- "description": "Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds"
+ "value": "0302",
+ "description": "Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304"
},
{
- "value": "1302 39 00",
- "description": "Other"
+ "value": "0303",
+ "description": "Fish, frozen, excluding fish fillets and other fish meat of heading 0304"
},
{
- "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": "0304",
+ "description": "Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen"
},
{
- "value": "1520 00 00",
- "description": "Glycerol, crude; glycerol waters and glycerol lyes"
+ "value": "0305",
+ "description": "Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process"
},
{
- "value": "1521",
- "description": "Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured"
+ "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": "1522 00",
- "description": "Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes"
+ "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": "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": "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": "2307 00",
- "description": "Wine lees; argol"
+ "value": "0401",
+ "description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
},
{
- "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": "0402",
+ "description": "Milk and cream, concentrated or containing added sugar or other sweetening matter"
},
{
- "value": "2801",
- "description": "Fluorine, chlorine, bromine and iodine"
+ "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": "2802 00 00",
- "description": "Sulphur, sublimed or precipitated; colloidal sulphur"
+ "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": "2803 00 00",
- "description": "Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)"
+ "value": "0405",
+ "description": "Butter and other fats and oils derived from milk; dairy spreads"
},
{
- "value": "2804",
- "description": "Hydrogen, rare gases and other non-metals"
+ "value": "0406",
+ "description": "Cheese and curd"
},
{
- "value": "2805 11 00",
- "description": "Sodium"
+ "value": "0407 21 00",
+ "description": "Of fowls of the species Gallus domesticus"
},
{
- "value": "2805 12 00",
- "description": "Calcium"
+ "value": "0407 29",
+ "description": "Other"
},
{
- "value": "2805 19",
+ "value": "0407 90",
"description": "Other"
},
{
- "value": "2805 30",
- "description": "Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed"
+ "value": "0408 11 80",
+ "description": "Other"
},
{
- "value": "2806",
- "description": "Hydrogen chloride (hydrochloric acid); chlorosulphuric acid"
+ "value": "0408 19 81",
+ "description": "Liquid"
},
{
- "value": "2807 00 00",
- "description": "Sulphuric acid; oleum"
+ "value": "0408 19 89",
+ "description": "Other, including frozen"
},
{
- "value": "2808 00 00",
- "description": "Nitric acid; sulphonitric acids"
+ "value": "0408 91 80",
+ "description": "Other"
},
{
- "value": "2809",
- "description": "Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined"
+ "value": "0408 99 80",
+ "description": "Other"
},
{
- "value": "2810 00",
- "description": "Oxides of boron; boric acids"
+ "value": "0409 00 00",
+ "description": "Natural honey"
},
{
- "value": "2811",
- "description": "Other inorganic acids and other inorganic oxygen compounds of non-metals"
+ "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": "2812",
- "description": "Halides and halide oxides of non-metals"
+ "value": "0506 90 00",
+ "description": "Other"
},
{
- "value": "2813",
- "description": "Sulphides of non-metals; commercial phosphorus trisulphide"
+ "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": "2814",
- "description": "Ammonia, anhydrous or in aqueous solution"
+ "value": "0511 91",
+ "description": "Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3"
},
{
- "value": "2815 20 00",
- "description": "Potassium hydroxide (caustic potash)"
+ "value": "0511 99",
+ "description": "Other"
},
{
- "value": "2816",
- "description": "Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium"
+ "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": "2817 00 00",
- "description": "Zinc oxide; zinc peroxide"
+ "value": "0602",
+ "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn"
},
{
- "value": "2826",
- "description": "Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts"
+ "value": "07",
+ "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
},
{
- "value": "2827",
- "description": "Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides"
+ "value": "08",
+ "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
},
{
- "value": "2829",
- "description": "Chlorates and perchlorates; bromates and perbromates; iodates and periodates"
+ "value": "09",
+ "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
},
{
- "value": "2830",
- "description": "Sulphides; polysulphides, whether or not chemically defined"
+ "value": "10",
+ "description": "CHAPTER 10 - CEREALS"
},
{
- "value": "2831",
- "description": "Dithionites and sulphoxylates"
+ "value": "1101 00",
+ "description": "Wheat or meslin flour"
},
{
- "value": "2832",
- "description": "Sulphites; thiosulphates"
+ "value": "1102",
+ "description": "Cereal flours other than of wheat or meslin"
},
{
- "value": "2833",
- "description": "Sulphates; alums; peroxosulphates (persulphates)"
+ "value": "1103",
+ "description": "Cereal groats, meal and pellets"
},
{
- "value": "2834 10 00",
- "description": "Nitrites"
+ "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": "2834 21 00",
- "description": "Of potassium"
+ "value": "1105",
+ "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
},
{
- "value": "2835",
- "description": "Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined"
+ "value": "1106 10 00",
+ "description": "Of the dried leguminous vegetables of heading 0713"
},
{
- "value": "2836",
- "description": "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate"
+ "value": "1106 20 90",
+ "description": "Other"
},
{
- "value": "2839",
- "description": "Silicates; commercial alkali metal silicates"
+ "value": "1106 30",
+ "description": "Of the products of Chapter 8"
},
{
- "value": "2840",
- "description": "Borates; peroxoborates (perborates)"
+ "value": "1107",
+ "description": "Malt, whether or not roasted"
},
{
- "value": "2841",
- "description": "Salts of oxometallic or peroxometallic acids"
+ "value": "1108",
+ "description": "Starches; inulin"
},
{
- "value": "2842",
- "description": "Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides"
+ "value": "1109 00 00",
+ "description": "Wheat gluten, whether or not dried"
},
{
- "value": "2847 00 00",
- "description": "Hydrogen peroxide, whether or not solidified with urea"
+ "value": "1201",
+ "description": "Soya beans, whether or not broken"
},
{
- "value": "2853 90",
- "description": "Other"
+ "value": "1202",
+ "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
},
{
- "value": "2905 41 00",
- "description": "2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)"
+ "value": "1203 00 00",
+ "description": "Copra"
},
{
- "value": "2905 42 00",
- "description": "Pentaerythritol"
+ "value": "1204 00",
+ "description": "Linseed, whether or not broken"
},
{
- "value": "2905 43 00",
- "description": "Mannitol"
+ "value": "1205",
+ "description": "Rape or colza seeds, whether or not broken"
},
{
- "value": "2905 44",
- "description": "D-glucitol (sorbitol)"
+ "value": "1206 00",
+ "description": "Sunflower seeds, whether or not broken"
},
{
- "value": "2905 45 00",
- "description": "Glycerol"
+ "value": "1207 21 00",
+ "description": "Seed"
},
{
- "value": "2905 49 00",
- "description": "Other"
+ "value": "1207 40 10",
+ "description": "Seed"
},
{
- "value": "2905 51 00",
- "description": "Ethchlorvynol (INN)"
+ "value": "1207 50 10",
+ "description": "Seed"
},
{
- "value": "2905 59",
- "description": "Other"
+ "value": "1207 91 10",
+ "description": "Seed"
},
{
- "value": "2906",
- "description": "Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1207 99 20",
+ "description": "Seed"
},
{
- "value": "2907",
- "description": "Phenols; phenol-alcohols"
+ "value": "1208",
+ "description": "Flours and meals of oil seeds or oleaginous fruits, other than those of mustard"
},
{
- "value": "2908",
- "description": "Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols"
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
},
{
- "value": "2911 00 00",
- "description": "Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1210",
+ "description": "Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin"
},
{
- "value": "2912",
- "description": "Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde"
+ "value": "1213 00 00",
+ "description": "Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets"
},
{
- "value": "2913 00 00",
- "description": "Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912"
+ "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"
},
{
- "value": "2914",
- "description": "Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1501",
+ "description": "Pig fat (including lard) and poultry fat, other than that of heading 0209 or1503"
},
{
- "value": "2915",
- "description": "Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1502",
+ "description": "Fats of bovine animals, sheep or goats, other than those of heading 1503"
},
{
- "value": "2916",
- "description": "Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1503 00",
+ "description": "Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared"
},
{
- "value": "2917",
- "description": "Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1504",
+ "description": "Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified"
},
{
- "value": "2918",
- "description": "Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1506 00 00",
+ "description": "Other animal fats and oils and their fractions, whether or not refined, but not chemically modified"
},
{
- "value": "2919",
- "description": "Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1507",
+ "description": "Soya-bean oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "2920",
- "description": "Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives"
+ "value": "1508",
+ "description": "Groundnut oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "2921",
- "description": "Amine-function compounds"
+ "value": "1509",
+ "description": "Olive oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "2922",
- "description": "Oxygen-function amino-compounds"
+ "value": "1511",
+ "description": "Palm oil and its fractions, whether or not refined, but not chemically modified"
},
{
- "value": "2923",
- "description": "Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined"
+ "value": "1512",
+ "description": "Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified"
},
{
- "value": "2924",
- "description": "Carboxyamide-function compounds; amide-function compounds of carbonic acid"
+ "value": "1513",
+ "description": "Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified"
},
{
- "value": "2925",
- "description": "Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds"
+ "value": "1514",
+ "description": "Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified"
},
{
- "value": "2926",
- "description": "Nitrile-function compounds"
+ "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": "2927 00 00",
- "description": "Diazo-, azo- or azoxy-compounds"
+ "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"
},
{
- "value": "2928 00",
- "description": "Organic derivatives of hydrazine or of hydroxylamine"
+ "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": "2929",
- "description": "Compounds with other nitrogen function"
+ "value": "16",
+ "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS"
},
{
- "value": "2930",
- "description": "Organo-sulphur compounds"
+ "value": "17",
+ "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY"
},
{
- "value": "2931",
- "description": "Other organo-inorganic compounds"
+ "value": "18",
+ "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS"
},
{
- "value": "2932",
- "description": "Heterocyclic compounds with oxygen hetero-atom(s) only"
+ "value": "19",
+ "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS"
},
{
- "value": "2933",
- "description": "Heterocyclic compounds with nitrogen hetero-atom(s) only"
+ "value": "1901 10 00",
+ "description": "Preparations suitable for infants or young children, put up for retail sale"
},
{
- "value": "2934",
- "description": "Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds"
+ "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": "2935",
- "description": "Sulphonamides"
+ "value": "1905 31",
+ "description": "Sweet biscuits"
},
{
- "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": "1905 90 45",
+ "description": "Biscuits"
},
{
- "value": "2937",
- "description": "Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones"
+ "value": "20",
+ "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
},
{
- "value": "2938",
- "description": "Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives"
+ "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": "2939",
- "description": "Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives"
+ "value": "2102",
+ "description": "Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders"
},
{
- "value": "2940 00 00",
- "description": "Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939"
+ "value": "2103",
+ "description": "Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard"
},
{
- "value": "2941",
- "description": "Antibiotics"
+ "value": "2104",
+ "description": "Soups and broths and preparations therefor; homogenised composite food preparations"
},
{
- "value": "2942 00 00",
- "description": "Other organic compounds"
+ "value": "2105 00",
+ "description": "Ice cream and other edible ice, whether or not containing cocoa"
},
{
- "value": "3203 00",
- "description": "Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin"
+ "value": "2106 10",
+ "description": "Protein concentrates and textured protein substances"
},
{
- "value": "3204",
- "description": "Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined"
+ "value": "2106 90 30",
+ "description": "Isoglucose syrups"
},
{
- "value": "3301",
- "description": "Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils"
+ "value": "2106 90 51",
+ "description": "Lactose syrup"
},
{
- "value": "3302 10",
- "description": "Of a kind used in the food or drink industries"
+ "value": "2106 90 55",
+ "description": "Glucose syrup and maltodextrine syrup"
},
{
- "value": "3501",
- "description": "Casein, caseinates and other casein derivatives; casein glues"
+ "value": "2106 90 59",
+ "description": "Other"
},
{
- "value": "3502",
- "description": "Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives"
+ "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": "3503 00",
- "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501"
+ "value": "2106 90 98",
+ "description": "Other"
},
{
- "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": "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": "3505",
- "description": "Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches"
+ "value": "2209 00",
+ "description": "Vinegar and substitutes for vinegar obtained from acetic acid"
},
{
- "value": "3507",
- "description": "Enzymes; prepared enzymes not elsewhere specified or included"
+ "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": "3823",
- "description": "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols"
+ "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": "3824 60",
- "description": "Sorbitol other than that of subheading 290544"
+ "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": "3824 84 00",
- "description": "Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)"
+ "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": "3824 85 00",
- "description": "Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)"
+ "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": "3824 86 00",
- "description": "Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)"
+ "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": "3824 87 00",
- "description": "Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride"
+ "value": "2309",
+ "description": "Preparations of a kind used in animal feeding"
},
{
- "value": "3824 88 00",
- "description": "Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers"
+ "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": "0309",
+ "description": "Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption"
},
{
- "value": "3824 99 25",
- "description": "Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate"
+ "value": "0410 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "1510",
+ "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"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "FOODSTUFFS",
+ "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ },
+ "comment": "Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, seeds, plants and ingredients used in the preparation of food, except alcoholic beverages, non-alcoholic beverages NC 2202, foods with added sugar, whose total sugar content is at least 10g\/100g product, other than milk formula for newborns, infants and young children, sweet bread (RO cozonac) and biscuits: art. 291 para (2) lett. e) of Fiscal Code and point 37 (4)-(4^3) of Norms."
+ },
+ {
+ "memberState": "RO",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "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 10 00",
+ "description": "Seed"
+ },
+ {
+ "value": "0703 10 11",
+ "description": "Sets"
+ },
+ {
+ "value": "0712 90 11",
+ "description": "Hybrids for sowing"
+ },
+ {
+ "value": "0713 10 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "0713 33 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1001 11 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1001 91",
+ "description": "Seed"
+ },
+ {
+ "value": "1002 10 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1003 10 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1004 10 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1005 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1006 10 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1007 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1008 21 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1201 10 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1202 30 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1204 00 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1205 10 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1206 00 10",
+ "description": "For sowing"
+ },
+ {
+ "value": "1207 21 00",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 40 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 50 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 70 00",
+ "description": "Melon seeds"
+ },
+ {
+ "value": "1207 91 10",
+ "description": "Seed"
+ },
+ {
+ "value": "1207 99 20",
+ "description": "Seed"
+ },
+ {
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
+ },
+ {
+ "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"
+ }
+ ]
+ },
+ "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 VAT rate shall be applied for the supply of fertilizers and pesticides used in agriculture, seeds and other agricultural products intended for sowing or planting, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter h) of the Fiscal Code and art. 1 para. (1) of the Order no. 4634\/2022."
+ },
+ {
+ "memberState": "RO",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "3102",
+ "description": "Mineral or chemical fertilisers, nitrogenous"
},
{
- "value": "3824 99 55",
- "description": "Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)"
+ "value": "3103",
+ "description": "Mineral or chemical fertilisers, phosphatic"
},
{
- "value": "3824 99 62",
- "description": "Intermediate products from the manufacture of monensin salts"
+ "value": "3104",
+ "description": "Mineral or chemical fertilisers, potassic"
},
{
- "value": "3824 99 64",
+ "value": "3105 90 80",
"description": "Other"
},
{
- "value": "3824 99 80",
- "description": "Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550"
- },
- {
- "value": "3824 99 92",
- "description": "In the form of a liquid at 20 °C"
- },
- {
- "value": "3824 99 93",
- "description": "Other"
+ "value": "3808 52 00",
+ "description": "DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g"
},
{
- "value": "3824 99 96",
+ "value": "3808 59 00",
"description": "Other"
},
{
- "value": "3912 31 00",
- "description": "Carboxymethylcellulose and its salts"
- },
- {
- "value": "3913 10 00",
- "description": "Alginic acid, its salts and esters"
+ "value": "3808 61 00",
+ "description": "In packings of a net weight content not exceeding 300 g"
},
{
- "value": "3917 10",
- "description": "Artificial guts (sausage casings) of hardened protein or of cellulosic materials"
+ "value": "3808 62 00",
+ "description": "In packings of a net weight content exceeding 300 g but not exceeding 7,5 kg"
},
{
- "value": "4706 91 00",
- "description": "Mechanical"
+ "value": "3808 69 00",
+ "description": "Other"
},
{
- "value": "2909 60 10",
- "description": "Acetals and hemiacetals peroxides"
+ "value": "3808 91",
+ "description": "Insecticides"
},
{
- "value": "3402 42 00",
- "description": "Non-ionic"
+ "value": "3808 92",
+ "description": "Fungicides"
},
{
- "value": "3824 89 00",
- "description": "Containing short-chain chlorinated paraffins"
+ "value": "3808 93",
+ "description": "Herbicides, anti-sprouting products and plant-growth regulators"
},
{
- "value": "3824 92 00",
- "description": "Polyglycol esters of methylphosphonic acid"
+ "value": "3808 99 10",
+ "description": "Rodenticides"
}
]
},
"category": {
- "identifier": "FOODSTUFFS",
- "description": "Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and …"
+ "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 is applied only if the supplier can prove that the goods, except foods with added sugar, whose total sugar content is at least 10g\/100g product, are used for the preparation or to supplement or replace food for human or animal consumption. When those goods are imported from a third territory or a third country, the application of the reduced rate is conditioned by the submission of the Commitment Declaration regarding the destination of the goods. Point 37 para.(5)-(9) of Norms."
+ "comment": "The reduced VAT rate shall be applied for the supply of chemical fertilizers and chemical pesticides used in agriculture, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter l) of the Fiscal Code and art. 1 para. (2) of the Order no. 4634\/2022. The provisions shall apply until 31st of December 2031."
},
{
"memberState": "RO",
@@ -1301,124 +1489,6 @@
},
"comment": "Supply of prostheses and their accessories, with the exception of dental prostheses exempt from tax under art.292 para.(1) lett.(b) and supply of orthopedic products. When those goods are imported from a third territory or a third country, the reduced VAT rate is conditioned by submission of the Customs Notice for medical devices or the Declaration of conformity of the medical device manufacturer according to art.2 of the Order no.1009\/2016. Art.294 para.(5) letters c) and d) of the Fiscal Code."
},
- {
- "memberState": "RO",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "2106 90 20",
- "description": "Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages"
- },
- {
- "value": "2811 29 30",
- "description": "Nitrogen oxides"
- },
- {
- "value": "3001 20",
- "description": "Extracts of glands or other organs or of their secretions"
- },
- {
- "value": "3001 90 20",
- "description": "Of human origin"
- },
- {
- "value": "3001 90 91",
- "description": "Heparin and its salts"
- },
- {
- "value": "3001 90 98",
- "description": "Other"
- },
- {
- "value": "3002 12 00",
- "description": "Antisera and other blood fractions"
- },
- {
- "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"
- },
- {
- "value": "3002 90 30",
- "description": "Animal blood prepared for therapeutic, prophylactic or diagnostic uses"
- },
- {
- "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"
- },
- {
- "value": "3305 10 00",
- "description": "Shampoos"
- },
- {
- "value": "3002 41",
- "description": "Vaccines for human medicine"
- },
- {
- "value": "3002 42 00",
- "description": "Vaccines for veterinary medicine"
- },
- {
- "value": "3002 49 00",
- "description": "Other"
- },
- {
- "value": "3002 51 00",
- "description": "Cell therapy products"
- },
- {
- "value": "3002 59 00",
- "description": "Other"
- },
- {
- "value": "3822 11 00",
- "description": "For malaria"
- },
- {
- "value": "3822 12 00",
- "description": "For Zika and other diseases transmitted by mosquitoes of the genus Aedes"
- },
- {
- "value": "3822 13 00",
- "description": "For blood-grouping"
- },
- {
- "value": "3822 19 00",
- "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,…"
- },
- "comment": "The reduced TVA rate is applied for the supply of medicines for human and veterinary use. See art. 291 para. (2) letter c) of the Fiscal Code."
- },
{
"memberState": "RO",
"type": "REDUCED",
@@ -2271,76 +2341,6 @@
},
"comment": "See art. 291 para. (2) letter s) of the Fiscal Code."
},
- {
- "memberState": "RO",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "3102",
- "description": "Mineral or chemical fertilisers, nitrogenous"
- },
- {
- "value": "3103",
- "description": "Mineral or chemical fertilisers, phosphatic"
- },
- {
- "value": "3104",
- "description": "Mineral or chemical fertilisers, potassic"
- },
- {
- "value": "3105 90 80",
- "description": "Other"
- },
- {
- "value": "3808 52 00",
- "description": "DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g"
- },
- {
- "value": "3808 59 00",
- "description": "Other"
- },
- {
- "value": "3808 61 00",
- "description": "In packings of a net weight content not exceeding 300 g"
- },
- {
- "value": "3808 62 00",
- "description": "In packings of a net weight content exceeding 300 g but not exceeding 7,5 kg"
- },
- {
- "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 10",
- "description": "Rodenticides"
- }
- ]
- },
- "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 VAT rate shall be applied for the supply of chemical fertilizers and chemical pesticides used in agriculture, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter l) of the Fiscal Code and art. 1 para. (2) of the Order no. 4634\/2022. The provisions shall apply until 31st of December 2031."
- },
{
"memberState": "RO",
"type": "REDUCED",
diff --git a/data/SE.json b/data/SE.json
index 4486686..92336db 100644
--- a/data/SE.json
+++ b/data/SE.json
@@ -823,257 +823,6 @@
},
"comment": "- Foodstuffs referred to in article 2 in regulation EC no 178\/2002 are subject to reduced VAT rate, with the exception for tap water and certain alcoholic beverages, see chapter 9 section 3 in the Swedish VAT Act.\n- Goods with CN code 2203 can be subject to reduced VAT rate provided that the alcohol content is maximum 3.5 volume percent. Goods with CN code 28-29, 3201-3206, 3301-3302, 3501-3505, 3507 can be subject to reduced VAT rate if they constitute food additives."
},
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "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"
- },
- {
- "value": "4905 99 00",
- "description": "Other"
- }
- ]
- },
- "cpaCodes": {
- "code": [
- {
- "value": "58.11.30",
- "description": "On-line books"
- },
- {
- "value": "58.13.20",
- "description": "On-line newspapers"
- },
- {
- "value": "58.14.20",
- "description": "On-line journals and periodicals"
- },
- {
- "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": "The reduced rate comprises both supplies on physical means and electronic supplies of books, newspapers etc., please see chapter 9 section 9 and 13 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
- },
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "8523 29 19",
- "description": "Other"
- },
- {
- "value": "8523 29 90",
- "description": "Other"
- },
- {
- "value": "8523 49",
- "description": "Other"
- },
- {
- "value": "8523 51 90",
- "description": "Other"
- },
- {
- "value": "8523 59 90",
- "description": "Other"
- },
- {
- "value": "8523 80 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": "The reduced rate comprises certain cassette books, cassette magazines and reading aids, please see chapter 9 section 11 and 13 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
- },
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "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": "50.1",
- "description": "Sea and coastal passenger water transport services"
- },
- {
- "value": "50.3",
- "description": "Inland passenger water transport services"
- },
- {
- "value": "51.1",
- "description": "Passenger air transport services"
- }
- ]
- },
- "category": {
- "identifier": "TRANSPORT_PASSENGERS",
- "description": "Transport of passengers and their accompanying luggage"
- },
- "comment": "Domestic transports of passengers are subject to the reduced rate, please see chapter 9 section 8 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9). International transports of passengers are exempted."
- },
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "58.11.60",
- "description": "Licensing services for books"
- },
- {
- "value": "59.20.40",
- "description": "Licensing services for the right to use acoustic originals"
- },
- {
- "value": "60.20.20",
- "description": "Television broadcasting originals"
- },
- {
- "value": "90.01.10",
- "description": "Services of performing artists"
- },
- {
- "value": "90.03.1",
- "description": "Artistic creation"
- }
- ]
- },
- "category": {
- "identifier": "WRITERS_SERVICES",
- "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
- },
- "comment": "The reduced rate applies to royalties, please see chapter 9 section 16 paragraph 1 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9). A performing artist`s (actor, musician, dancer, artist) performance of a literary or artistic work is exempt."
- },
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": [
- {
- "value": "90.01.10",
- "description": "Services of performing artists"
- },
- {
- "value": "90.02.11",
- "description": "Performing arts event production and presentation services"
- },
- {
- "value": "90.04.10",
- "description": "Arts facility operation services"
- },
- {
- "value": "91.02.10",
- "description": "Museum operation services"
- },
- {
- "value": "91.02.20",
- "description": "Museum collections"
- },
- {
- "value": "93.29.19",
- "description": "Miscellaneous recreational 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 shows, theatres, circuses, concerts, operas, ballets and similar performances are subject to 6 % VAT. The reduced rate also applies to admission to zoos. However, arrangement of public exhibitions in museums and supplies of items to such exhibitions are exempt if the museum is run by the public sector or is supported by the public sector. Admission to amusement parks and cinemas are subject to the standard VAT rate. Please see chapter 9 section 14 in the Swedish VAT Act."
- },
- {
- "memberState": "SE",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 6
- },
- "situationOn": "2024-07-01+02:00",
- "cpaCodes": {
- "code": {
- "value": "93.1",
- "description": "Sporting services"
- }
- },
- "category": {
- "identifier": "SPORTING_EVENTS",
- "description": "Admission to sporting events"
- },
- "comment": "Usually exempted if supplied by a public body or non-profit making organization. The reduced rate is regulated in chapter 9 section 18 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
- },
- {
- "memberState": "SE",
- "type": "STANDARD",
- "rate": {
- "type": "DEFAULT",
- "value": 25
- },
- "situationOn": "2024-07-01+02:00"
- },
{
"memberState": "SE",
"type": "REDUCED",
@@ -1345,6 +1094,257 @@
"description": "Minor repairs of clothing and household linen (including mending and alteration)"
},
"comment": "Please see chapter 9 section 7 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
+ },
+ {
+ "memberState": "SE",
+ "type": "STANDARD",
+ "rate": {
+ "type": "DEFAULT",
+ "value": 25
+ },
+ "situationOn": "2024-07-01+02:00"
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 6
+ },
+ "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"
+ },
+ {
+ "value": "4905 99 00",
+ "description": "Other"
+ }
+ ]
+ },
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "58.11.30",
+ "description": "On-line books"
+ },
+ {
+ "value": "58.13.20",
+ "description": "On-line newspapers"
+ },
+ {
+ "value": "58.14.20",
+ "description": "On-line journals and periodicals"
+ },
+ {
+ "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": "The reduced rate comprises both supplies on physical means and electronic supplies of books, newspapers etc., please see chapter 9 section 9 and 13 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 6
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "8523 29 19",
+ "description": "Other"
+ },
+ {
+ "value": "8523 29 90",
+ "description": "Other"
+ },
+ {
+ "value": "8523 49",
+ "description": "Other"
+ },
+ {
+ "value": "8523 51 90",
+ "description": "Other"
+ },
+ {
+ "value": "8523 59 90",
+ "description": "Other"
+ },
+ {
+ "value": "8523 80 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": "The reduced rate comprises certain cassette books, cassette magazines and reading aids, please see chapter 9 section 11 and 13 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "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": "50.1",
+ "description": "Sea and coastal passenger water transport services"
+ },
+ {
+ "value": "50.3",
+ "description": "Inland passenger water transport services"
+ },
+ {
+ "value": "51.1",
+ "description": "Passenger air transport services"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "TRANSPORT_PASSENGERS",
+ "description": "Transport of passengers and their accompanying luggage"
+ },
+ "comment": "Domestic transports of passengers are subject to the reduced rate, please see chapter 9 section 8 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9). International transports of passengers are exempted."
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 6
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "58.11.60",
+ "description": "Licensing services for books"
+ },
+ {
+ "value": "59.20.40",
+ "description": "Licensing services for the right to use acoustic originals"
+ },
+ {
+ "value": "60.20.20",
+ "description": "Television broadcasting originals"
+ },
+ {
+ "value": "90.01.10",
+ "description": "Services of performing artists"
+ },
+ {
+ "value": "90.03.1",
+ "description": "Artistic creation"
+ }
+ ]
+ },
+ "category": {
+ "identifier": "WRITERS_SERVICES",
+ "description": "Supply of services by writers, composers and performing artists, or of the royalties due to them"
+ },
+ "comment": "The reduced rate applies to royalties, please see chapter 9 section 16 paragraph 1 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9). A performing artist`s (actor, musician, dancer, artist) performance of a literary or artistic work is exempt."
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 6
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": [
+ {
+ "value": "90.01.10",
+ "description": "Services of performing artists"
+ },
+ {
+ "value": "90.02.11",
+ "description": "Performing arts event production and presentation services"
+ },
+ {
+ "value": "90.04.10",
+ "description": "Arts facility operation services"
+ },
+ {
+ "value": "91.02.10",
+ "description": "Museum operation services"
+ },
+ {
+ "value": "91.02.20",
+ "description": "Museum collections"
+ },
+ {
+ "value": "93.29.19",
+ "description": "Miscellaneous recreational 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 shows, theatres, circuses, concerts, operas, ballets and similar performances are subject to 6 % VAT. The reduced rate also applies to admission to zoos. However, arrangement of public exhibitions in museums and supplies of items to such exhibitions are exempt if the museum is run by the public sector or is supported by the public sector. Admission to amusement parks and cinemas are subject to the standard VAT rate. Please see chapter 9 section 14 in the Swedish VAT Act."
+ },
+ {
+ "memberState": "SE",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 6
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cpaCodes": {
+ "code": {
+ "value": "93.1",
+ "description": "Sporting services"
+ }
+ },
+ "category": {
+ "identifier": "SPORTING_EVENTS",
+ "description": "Admission to sporting events"
+ },
+ "comment": "Usually exempted if supplied by a public body or non-profit making organization. The reduced rate is regulated in chapter 9 section 18 in the Swedish VAT Act (https:\/\/www.riksdagen.se\/sv\/dokument-lagar\/dokument\/svensk-forfattningssamling\/mervardesskattelag-2023200_sfs-2023-200#K9)."
}
]
}
\ No newline at end of file
diff --git a/data/SI.json b/data/SI.json
index 23f0479..fb85ccd 100644
--- a/data/SI.json
+++ b/data/SI.json
@@ -1,238 +1,6 @@
{
"additionalInformation": {},
"vatRateResults": [
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "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": "3102",
- "description": "Mineral or chemical fertilisers, nitrogenous"
- },
- {
- "value": "3103",
- "description": "Mineral or chemical fertilisers, phosphatic"
- },
- {
- "value": "3104",
- "description": "Mineral or chemical fertilisers, potassic"
- },
- {
- "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": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "3006 91 00",
- "description": "Appliances identifiable for ostomy use"
- },
- {
- "value": "3214 10 10",
- "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
- },
- {
- "value": "3506 10 00",
- "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
- },
- {
- "value": "9018 39 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": "Stoma accessories: bags cut into shapes for colostomy, ileostomy and urostomy; adhesive leather linings or tiles; leather putties and adhesives; bags fort the small intestine, large intestine, or urinary tract; adapters; adapters in combination with various bags"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
- {
- "value": "3214 10 10",
- "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
- },
- {
- "value": "3506 10 00",
- "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
- },
- {
- "value": "3923",
- "description": "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics"
- },
- {
- "value": "3926 90 97",
- "description": "Other"
- },
- {
- "value": "4803 00 90",
- "description": "Other"
- },
- {
- "value": "6108 21 00",
- "description": "Of cotton"
- },
- {
- "value": "6108 22 00",
- "description": "Of man-made fibres"
- },
- {
- "value": "6108 29 00",
- "description": "Of other textile materials"
- },
- {
- "value": "9018 39 00",
- "description": "Other"
- },
- {
- "value": "9021 90 90",
- "description": "Other"
- },
- {
- "value": "9619 00",
- "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any 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"
- },
- "comment": "Devices for urinary incontinence, urine bags, patient liners, knitted mesh underpants for the installation of incontinence inserts"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "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"
- },
- {
- "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",
- "description": "Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable"
- },
- {
- "value": "3006 20 00",
- "description": "Blood-grouping reagents"
- },
- {
- "value": "3006 40 00",
- "description": "Dental cements and other dental fillings; bone reconstruction cements"
- },
- {
- "value": "3006 60 00",
- "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides"
- },
- {
- "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": "3924 90 00",
- "description": "Other"
- },
- {
- "value": "3926 90 97",
- "description": "Other"
- },
- {
- "value": "4014 10 00",
- "description": "Sheath contraceptives"
- },
- {
- "value": "4014 90 00",
- "description": "Other"
- },
- {
- "value": "9018 90 84",
- "description": "Other"
- },
- {
- "value": "9619 00",
- "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
- },
- {
- "value": "9619 00 30",
- "description": "Of wadding of textile materials"
- },
- {
- "value": "9619 00 40",
- "description": "Sanitary towels (pads), tampons and similar articles"
- },
- {
- "value": "9619 00 71",
- "description": "Sanitary towels (pads)"
- },
- {
- "value": "9619 00 75",
- "description": "Tampons"
- },
- {
- "value": "9619 00 79",
- "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,…"
- },
- "comment": "3002:only antiserums, fractions of blood and immunological products for treatment; vaccines; toxins; microbiological cultures (except yeasts); viruses, antiviral drugs and bacteriophages; 3822 00 00: only diagnostic reagents; 3926 90 97: only sheath contraceptives; 3924 90 00 and 4014 90 00: only menstrual cups; 9018 90 84 \n only intrauterine contraceptive device \nExcept: please see Article 49 of the Rules on the implementation of the Valued Added Tax Act"
- },
{
"memberState": "SI",
"type": "REDUCED",
@@ -1123,26 +891,6 @@
},
"comment": "Except: 0301 11 00 and 0301 19 00;\n0106: only live hares, frogs, deer, partridges, pheasants, and other wild fowl; 1207 99 96: only pumpkin seed; 1208 90 00: only crumbled or ground poppy seed; 2501 00 10: only salt; 2501 00 91: only salt; 2530 90 00: only sepiolite, also known as meerschaum; 2923 20 00: only lecithin; 0410 90 00: only royal jelly"
},
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "3926 90 97",
- "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": "Breast prosthesis"
- },
{
"memberState": "SI",
"type": "REDUCED",
@@ -1154,183 +902,124 @@
"cnCodes": {
"code": [
{
- "value": "3926 90 97",
- "description": "Other"
+ "value": "0602 10",
+ "description": "Unrooted cuttings and slips"
},
{
- "value": "8428 90 90",
- "description": "Other"
+ "value": "0602 20",
+ "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
},
{
- "value": "8712 00 70",
- "description": "Other"
+ "value": "0602 90 10",
+ "description": "Mushroom spawn"
},
{
- "value": "9401",
- "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof"
+ "value": "0602 90 30",
+ "description": "Vegetable and strawberry plants"
},
{
- "value": "9506",
- "description": "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools"
- }
- ]
- },
- "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": "Children's tricycle for children with motor impairments, wooden chair for children with motor impairment; therapeutic rollers, therapeutic balls, therapeutic exercise boards and therapeutic pillows for children with motor impairments; room lift and bathroom lift"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "0602 90 41",
+ "description": "Forest trees"
+ },
{
- "value": "4203 29 90",
- "description": "Other"
+ "value": "0701 10 00",
+ "description": "Seed"
},
{
- "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": "0703",
+ "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled"
},
{
- "value": "6216 00 00",
- "description": "Gloves, mittens and mitts"
- }
- ]
- },
- "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": "Trolley-driving gloves: stump covers, therapeutic compression stockings if they have a compression ratio of 18 mmHg or more"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "0712 90 11",
+ "description": "Hybrids for sowing"
+ },
{
- "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": "0713",
+ "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
},
{
- "value": "6304",
- "description": "Other furnishing articles, excluding those of heading 9404"
- }
- ]
- },
- "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…"
- }
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "0909",
+ "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
+ },
{
- "value": "64",
- "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ "value": "0910 99 10",
+ "description": "Fenugreek seed"
},
{
- "value": "9021 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": "Custom-made orthopaedic shoes and temporary shoes intended for use after major operations on the feet"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "value": "1001",
+ "description": "Wheat and meslin"
+ },
{
- "value": "6602 00 00",
- "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
+ "value": "1002",
+ "description": "Rye"
},
{
- "value": "9001 30 00",
- "description": "Contact lenses"
+ "value": "1003",
+ "description": "Barley"
},
{
- "value": "9001 40",
- "description": "Spectacle lenses of glass"
+ "value": "1004",
+ "description": "Oats"
},
{
- "value": "9001 50",
- "description": "Spectacle lenses of other materials"
+ "value": "1005",
+ "description": "Maize (corn)"
},
{
- "value": "9002 90 00",
- "description": "Other"
+ "value": "1006",
+ "description": "Rice"
},
{
- "value": "9004 10 10",
- "description": "With lenses optically worked"
+ "value": "1007",
+ "description": "Grain sorghum"
},
{
- "value": "9004 10 91",
- "description": "With lenses of plastics"
+ "value": "1008",
+ "description": "Buckwheat, millet and canary seed; other cereals"
},
{
- "value": "9004 10 99",
- "description": "Other"
+ "value": "1201",
+ "description": "Soya beans, whether or not broken"
},
{
- "value": "9004 90 10",
- "description": "With lenses of plastics"
+ "value": "1202",
+ "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
},
{
- "value": "9004 90 90",
- "description": "Other"
+ "value": "1203 00 00",
+ "description": "Copra"
},
{
- "value": "9005",
- "description": "Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy"
+ "value": "1204 00",
+ "description": "Linseed, whether or not broken"
},
{
- "value": "9013",
- "description": "Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter"
+ "value": "1205",
+ "description": "Rape or colza seeds, whether or not broken"
},
{
- "value": "9021 90 90",
+ "value": "1206 00",
+ "description": "Sunflower seeds, whether or not broken"
+ },
+ {
+ "value": "1207",
+ "description": "Other oil seeds and oleaginous fruits, whether or not broken"
+ },
+ {
+ "value": "1209",
+ "description": "Seeds, fruit and spores, of a kind used for sowing"
+ },
+ {
+ "value": "1212 99 49",
"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": "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": "Aids for the blind and partially sighted: spectacles for the correction of vision; spectacle lenses; binoculars for the visually impaired; magnifying glasses for the visually impaired; lenses and Fresnel prisms and accessories for prisms; contact lenses; sticks for the blind"
+ "comment": "Seeds and seedlings of agricultural and forestry plants placed on the market in accordance with the regulations governing the trade in seeds and seedlings.\nExcept: 1209 30 00, 1209 99 91"
},
{
"memberState": "SI",
@@ -1343,52 +1032,48 @@
"cnCodes": {
"code": [
{
- "value": "8413",
- "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators"
+ "value": "3214 10 10",
+ "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
},
{
- "value": "8543 70 90",
- "description": "Other"
+ "value": "3506 10 00",
+ "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
},
{
- "value": "9018 19",
- "description": "Other"
+ "value": "3923",
+ "description": "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics"
},
{
- "value": "9018 31 10",
- "description": "Of plastics"
+ "value": "3926 90 97",
+ "description": "Other"
},
{
- "value": "9018 31 90",
+ "value": "4803 00 90",
"description": "Other"
},
{
- "value": "9018 32 10",
- "description": "Tubular metal needles"
+ "value": "6108 21 00",
+ "description": "Of cotton"
},
{
- "value": "9018 39 00",
- "description": "Other"
+ "value": "6108 22 00",
+ "description": "Of man-made fibres"
},
{
- "value": "9018 90 84",
- "description": "Other"
+ "value": "6108 29 00",
+ "description": "Of other textile materials"
},
{
- "value": "9021 90 90",
+ "value": "9018 39 00",
"description": "Other"
},
{
- "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": "9027 90 00",
- "description": "Microtomes; parts and accessories"
+ "value": "9021 90 90",
+ "description": "Other"
},
{
- "value": "3822 19 00",
- "description": "Other"
+ "value": "9619 00",
+ "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
}
]
},
@@ -1396,7 +1081,7 @@
"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": "Blood glucose meters and continuous glucose meters, parts and accessories; diagnostic strips meters; sensors transmitters for glucose meters; test strips with reagent ; mechanical injectors; needles for injector; trigger device with attached lancet; device for inserting sensors; disposable syringe, needles; diagnostic scanning tapes and tests; lancet; insulin pump, reservoir pump; infusion set for insulin pump; threaded push rod; puncture set; pumps as part of an insulin dosing device"
+ "comment": "Devices for urinary incontinence, urine bags, patient liners, knitted mesh underpants for the installation of incontinence inserts"
},
{
"memberState": "SI",
@@ -1409,126 +1094,92 @@
"cnCodes": {
"code": [
{
- "value": "8713",
- "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
+ "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": "8714 20 00",
- "description": "Of carriages for disabled persons"
- }
- ]
- },
- "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": "Comments:\nIncluding: parts and accessories of the products if they are classified under the same tariff code as the product and the maintenance and repair of the products\nExcept: please see Article 50 of the Rules on the implementation of the Valued Added Tax Act\n\nWheelchairs and parts and accessories for wheelchairs"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9018 39 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": "Probes (rectal, duodenal, nutritional, and gastric), cannulas and catheters, including accessories and parts suitable for use solely with these products"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "value": "9018 90 75",
- "description": "Apparatus for nerve stimulation"
- }
- },
- "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": "Electrical stimulators for faecal and urinary incontinence and musculoskeletal stimulators"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": [
+ "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 10",
+ "description": "Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable"
+ },
+ {
+ "value": "3006 20 00",
+ "description": "Blood-grouping reagents"
+ },
+ {
+ "value": "3006 40 00",
+ "description": "Dental cements and other dental fillings; bone reconstruction cements"
+ },
+ {
+ "value": "3006 60 00",
+ "description": "Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides"
+ },
+ {
+ "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": "3924 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "3926 90 97",
+ "description": "Other"
+ },
+ {
+ "value": "4014 10 00",
+ "description": "Sheath contraceptives"
+ },
+ {
+ "value": "4014 90 00",
+ "description": "Other"
+ },
{
"value": "9018 90 84",
"description": "Other"
},
{
- "value": "9019 20",
- "description": "Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus"
+ "value": "9619 00",
+ "description": "Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material"
+ },
+ {
+ "value": "9619 00 30",
+ "description": "Of wadding of textile materials"
+ },
+ {
+ "value": "9619 00 40",
+ "description": "Sanitary towels (pads), tampons and similar articles"
+ },
+ {
+ "value": "9619 00 71",
+ "description": "Sanitary towels (pads)"
+ },
+ {
+ "value": "9619 00 75",
+ "description": "Tampons"
+ },
+ {
+ "value": "9619 00 79",
+ "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": "Breathing apparatus; maximum expiratory flow meter (PEF) for monitoring lung disease"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "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"
- }
- },
- "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": "Orthopaedic appliances, including crutches, surgical and hernia belts; braces and other fracture\naids; artificial body parts; hearing aids and other appliances worn on the body or incorporated into the body to remedy a defect or disability"
- },
- {
- "memberState": "SI",
- "type": "REDUCED",
- "rate": {
- "type": "REDUCED_RATE",
- "value": 9.5
- },
- "situationOn": "2024-07-01+02:00",
- "cnCodes": {
- "code": {
- "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"
- }
- },
- "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": "Gels for use in childbirth"
+ "comment": "3002:only antiserums, fractions of blood and immunological products for treatment; vaccines; toxins; microbiological cultures (except yeasts); viruses, antiviral drugs and bacteriophages; 3822 00 00: only diagnostic reagents; 3926 90 97: only sheath contraceptives; 3924 90 00 and 4014 90 00: only menstrual cups; 9018 90 84 \n only intrauterine contraceptive device \nExcept: please see Article 49 of the Rules on the implementation of the Valued Added Tax Act"
},
{
"memberState": "SI",
@@ -1652,6 +1303,84 @@
},
"comment": "In the VATA-1 and the Rules on the Implementation of VATA-1, there exists only a descriptive name of services without exact determination by CN and\/or CPA codes."
},
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "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": "0301",
+ "description": "Live fish"
+ },
+ {
+ "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": "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": "0407 11 00",
+ "description": "Of fowls of the species Gallus domesticus"
+ },
+ {
+ "value": "0407 19 11",
+ "description": "Of turkeys or geese"
+ },
+ {
+ "value": "0407 19 19",
+ "description": "Other"
+ },
+ {
+ "value": "0407 19 90",
+ "description": "Other"
+ },
+ {
+ "value": "0511 10 00",
+ "description": "Bovine semen"
+ },
+ {
+ "value": "0511 91 90",
+ "description": "Other"
+ },
+ {
+ "value": "0511 99 85",
+ "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": "Animals for fattening include domestic animals, normally intended for reproduction and breeding within livestock activities and aquaculture activities, including rabbits and bees.\n0511 91 90: only inedible fish eggs\nExcept: 0301 11 00, 0301 19 00, eggs for hatching ornamental birds"
+ },
{
"memberState": "SI",
"type": "REDUCED",
@@ -1737,22 +1466,114 @@
"value": 9.5
},
"situationOn": "2024-07-01+02:00",
- "cpaCodes": {
+ "cnCodes": {
"code": [
{
- "value": "01.61",
- "description": "Support services to crop production"
- },
- {
- "value": "01.62",
- "description": "Support services to animal production"
- },
- {
- "value": "01.63",
- "description": "Post-harvest crop services"
+ "value": "9018 90 84",
+ "description": "Other"
},
{
- "value": "01.64",
+ "value": "9019 20",
+ "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": "Breathing apparatus; maximum expiratory flow meter (PEF) for monitoring lung disease"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "8413",
+ "description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators"
+ },
+ {
+ "value": "8543 70 90",
+ "description": "Other"
+ },
+ {
+ "value": "9018 19",
+ "description": "Other"
+ },
+ {
+ "value": "9018 31 10",
+ "description": "Of plastics"
+ },
+ {
+ "value": "9018 31 90",
+ "description": "Other"
+ },
+ {
+ "value": "9018 32 10",
+ "description": "Tubular metal needles"
+ },
+ {
+ "value": "9018 39 00",
+ "description": "Other"
+ },
+ {
+ "value": "9018 90 84",
+ "description": "Other"
+ },
+ {
+ "value": "9021 90 90",
+ "description": "Other"
+ },
+ {
+ "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": "9027 90 00",
+ "description": "Microtomes; parts and accessories"
+ },
+ {
+ "value": "3822 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": "Blood glucose meters and continuous glucose meters, parts and accessories; diagnostic strips meters; sensors transmitters for glucose meters; test strips with reagent ; mechanical injectors; needles for injector; trigger device with attached lancet; device for inserting sensors; disposable syringe, needles; diagnostic scanning tapes and tests; lancet; insulin pump, reservoir pump; infusion set for insulin pump; threaded push rod; puncture set; pumps as part of an insulin dosing device"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "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": "01.63",
+ "description": "Post-harvest crop services"
+ },
+ {
+ "value": "01.64",
"description": "Seed processing services for propagation"
},
{
@@ -2177,6 +1998,26 @@
},
"situationOn": "2024-07-01+02:00"
},
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "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"
+ }
+ },
+ "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": "Gels for use in childbirth"
+ },
{
"memberState": "SI",
"type": "REDUCED",
@@ -2188,124 +2029,28 @@
"cnCodes": {
"code": [
{
- "value": "0602 10",
- "description": "Unrooted cuttings and slips"
- },
- {
- "value": "0602 20",
- "description": "Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
- },
- {
- "value": "0602 90 10",
- "description": "Mushroom spawn"
- },
- {
- "value": "0602 90 30",
- "description": "Vegetable and strawberry plants"
- },
- {
- "value": "0602 90 41",
- "description": "Forest trees"
- },
- {
- "value": "0701 10 00",
- "description": "Seed"
- },
- {
- "value": "0703",
- "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled"
- },
- {
- "value": "0712 90 11",
- "description": "Hybrids for sowing"
- },
- {
- "value": "0713",
- "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
- },
- {
- "value": "0909",
- "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
- },
- {
- "value": "0910 99 10",
- "description": "Fenugreek seed"
- },
- {
- "value": "1001",
- "description": "Wheat and meslin"
- },
- {
- "value": "1002",
- "description": "Rye"
- },
- {
- "value": "1003",
- "description": "Barley"
- },
- {
- "value": "1004",
- "description": "Oats"
- },
- {
- "value": "1005",
- "description": "Maize (corn)"
- },
- {
- "value": "1006",
- "description": "Rice"
- },
- {
- "value": "1007",
- "description": "Grain sorghum"
- },
- {
- "value": "1008",
- "description": "Buckwheat, millet and canary seed; other cereals"
- },
- {
- "value": "1201",
- "description": "Soya beans, whether or not broken"
- },
- {
- "value": "1202",
- "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
- },
- {
- "value": "1203 00 00",
- "description": "Copra"
- },
- {
- "value": "1204 00",
- "description": "Linseed, whether or not broken"
- },
- {
- "value": "1205",
- "description": "Rape or colza seeds, whether or not broken"
- },
- {
- "value": "1206 00",
- "description": "Sunflower seeds, whether or not broken"
+ "value": "3006 91 00",
+ "description": "Appliances identifiable for ostomy use"
},
{
- "value": "1207",
- "description": "Other oil seeds and oleaginous fruits, whether or not broken"
+ "value": "3214 10 10",
+ "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
},
{
- "value": "1209",
- "description": "Seeds, fruit and spores, of a kind used for sowing"
+ "value": "3506 10 00",
+ "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
},
{
- "value": "1212 99 49",
+ "value": "9018 39 00",
"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": "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": "Seeds and seedlings of agricultural and forestry plants placed on the market in accordance with the regulations governing the trade in seeds and seedlings.\nExcept: 1209 30 00, 1209 99 91"
+ "comment": "Stoma accessories: bags cut into shapes for colostomy, ileostomy and urostomy; adhesive leather linings or tiles; leather putties and adhesives; bags fort the small intestine, large intestine, or urinary tract; adapters; adapters in combination with various bags"
},
{
"memberState": "SI",
@@ -2318,72 +2063,90 @@
"cnCodes": {
"code": [
{
- "value": "0101",
- "description": "Live horses, asses, mules and hinnies"
+ "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": "0102",
- "description": "Live bovine animals"
+ "value": "3102",
+ "description": "Mineral or chemical fertilisers, nitrogenous"
},
{
- "value": "0103",
- "description": "Live swine"
+ "value": "3103",
+ "description": "Mineral or chemical fertilisers, phosphatic"
},
{
- "value": "0104",
- "description": "Live sheep and goats"
+ "value": "3104",
+ "description": "Mineral or chemical fertilisers, potassic"
},
{
- "value": "0105",
- "description": "Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls"
- },
- {
- "value": "0301",
- "description": "Live fish"
- },
- {
- "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": "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": "0407 11 00",
- "description": "Of fowls of the species Gallus domesticus"
- },
- {
- "value": "0407 19 11",
- "description": "Of turkeys or geese"
- },
+ "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": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "3926 90 97",
+ "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": "Breast prosthesis"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
{
- "value": "0407 19 19",
+ "value": "3926 90 97",
"description": "Other"
},
{
- "value": "0407 19 90",
+ "value": "8428 90 90",
"description": "Other"
},
{
- "value": "0511 10 00",
- "description": "Bovine semen"
+ "value": "8712 00 70",
+ "description": "Other"
},
{
- "value": "0511 91 90",
- "description": "Other"
+ "value": "9401",
+ "description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof"
},
{
- "value": "0511 99 85",
- "description": "Other"
+ "value": "9506",
+ "description": "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools"
}
]
},
"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": "Animals for fattening include domestic animals, normally intended for reproduction and breeding within livestock activities and aquaculture activities, including rabbits and bees.\n0511 91 90: only inedible fish eggs\nExcept: 0301 11 00, 0301 19 00, eggs for hatching ornamental birds"
+ "comment": "Children's tricycle for children with motor impairments, wooden chair for children with motor impairment; therapeutic rollers, therapeutic balls, therapeutic exercise boards and therapeutic pillows for children with motor impairments; room lift and bathroom lift"
},
{
"memberState": "SI",
@@ -2426,6 +2189,243 @@
"description": "Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support …"
},
"comment": "Except: supply of material with more than 50 % of space to advertising and music, films, games, including games of chance and lotteries, interactive learning, broadcasting, and events in the fields of politics, culture, art, sports, science, and entertainment\nIncludes also: electronic provision of services via the Internet or an electronic network to access electronic books, periodicals, electronically updated content"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "4203 29 90",
+ "description": "Other"
+ },
+ {
+ "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": "6216 00 00",
+ "description": "Gloves, mittens and mitts"
+ }
+ ]
+ },
+ "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": "Trolley-driving gloves: stump covers, therapeutic compression stockings if they have a compression ratio of 18 mmHg or more"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "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"
+ },
+ {
+ "value": "6304",
+ "description": "Other furnishing articles, excluding those of heading 9404"
+ }
+ ]
+ },
+ "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…"
+ }
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "64",
+ "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ },
+ {
+ "value": "9021 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": "Custom-made orthopaedic shoes and temporary shoes intended for use after major operations on the feet"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "6602 00 00",
+ "description": "Walking sticks, seat-sticks, whips, riding-crops and the like"
+ },
+ {
+ "value": "9001 30 00",
+ "description": "Contact lenses"
+ },
+ {
+ "value": "9001 40",
+ "description": "Spectacle lenses of glass"
+ },
+ {
+ "value": "9001 50",
+ "description": "Spectacle lenses of other materials"
+ },
+ {
+ "value": "9002 90 00",
+ "description": "Other"
+ },
+ {
+ "value": "9004 10 10",
+ "description": "With lenses optically worked"
+ },
+ {
+ "value": "9004 10 91",
+ "description": "With lenses of plastics"
+ },
+ {
+ "value": "9004 10 99",
+ "description": "Other"
+ },
+ {
+ "value": "9004 90 10",
+ "description": "With lenses of plastics"
+ },
+ {
+ "value": "9004 90 90",
+ "description": "Other"
+ },
+ {
+ "value": "9005",
+ "description": "Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy"
+ },
+ {
+ "value": "9013",
+ "description": "Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter"
+ },
+ {
+ "value": "9021 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": "Aids for the blind and partially sighted: spectacles for the correction of vision; spectacle lenses; binoculars for the visually impaired; magnifying glasses for the visually impaired; lenses and Fresnel prisms and accessories for prisms; contact lenses; sticks for the blind"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": [
+ {
+ "value": "8713",
+ "description": "Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled"
+ },
+ {
+ "value": "8714 20 00",
+ "description": "Of carriages for disabled persons"
+ }
+ ]
+ },
+ "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": "Comments:\nIncluding: parts and accessories of the products if they are classified under the same tariff code as the product and the maintenance and repair of the products\nExcept: please see Article 50 of the Rules on the implementation of the Valued Added Tax Act\n\nWheelchairs and parts and accessories for wheelchairs"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9018 39 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": "Probes (rectal, duodenal, nutritional, and gastric), cannulas and catheters, including accessories and parts suitable for use solely with these products"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "situationOn": "2024-07-01+02:00",
+ "cnCodes": {
+ "code": {
+ "value": "9018 90 75",
+ "description": "Apparatus for nerve stimulation"
+ }
+ },
+ "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": "Electrical stimulators for faecal and urinary incontinence and musculoskeletal stimulators"
+ },
+ {
+ "memberState": "SI",
+ "type": "REDUCED",
+ "rate": {
+ "type": "REDUCED_RATE",
+ "value": 9.5
+ },
+ "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"
+ }
+ },
+ "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": "Orthopaedic appliances, including crutches, surgical and hernia belts; braces and other fracture\naids; artificial body parts; hearing aids and other appliances worn on the body or incorporated into the body to remedy a defect or disability"
}
]
}
\ No newline at end of file
diff --git a/data/cnCodes.json b/data/cnCodes.json
index ebdc831..a5df878 100644
--- a/data/cnCodes.json
+++ b/data/cnCodes.json
@@ -519,14 +519,6 @@
"code": "0206 90 99",
"description": "Of sheep and goats"
},
- "03": {
- "code": "03",
- "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES"
- },
- "04": {
- "code": "04",
- "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED"
- },
"0207": {
"code": "0207",
"description": "Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen"
@@ -771,6 +763,10 @@
"code": "0210 99 85",
"description": "Other"
},
+ "03": {
+ "code": "03",
+ "description": "CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES"
+ },
"0301": {
"code": "0301",
"description": "Live fish"
@@ -1407,6 +1403,10 @@
"code": "0309 90 00",
"description": "Other"
},
+ "04": {
+ "code": "04",
+ "description": "CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED"
+ },
"0401": {
"code": "0401",
"description": "Milk and cream, not concentrated nor containing added sugar or other sweetening matter"
@@ -1487,6 +1487,14 @@
"code": "0405 90",
"description": "Other"
},
+ "0406": {
+ "code": "0406",
+ "description": "Cheese and curd"
+ },
+ "0407": {
+ "code": "0407",
+ "description": "Birds' eggs, in shell, fresh, preserved or cooked"
+ },
"0407 11 00": {
"code": "0407 11 00",
"description": "Of fowls of the species Gallus domesticus"
@@ -1523,6 +1531,10 @@
"code": "0407 90",
"description": "Other"
},
+ "0408": {
+ "code": "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"
+ },
"0408 11 80": {
"code": "0408 11 80",
"description": "Other"
@@ -1563,10 +1575,18 @@
"code": "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"
},
+ "0505": {
+ "code": "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"
+ },
"0505 90 00": {
"code": "0505 90 00",
"description": "Other"
},
+ "0506": {
+ "code": "0506",
+ "description": "Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products"
+ },
"0506 10 00": {
"code": "0506 10 00",
"description": "Ossein and bones treated with acid"
@@ -1575,6 +1595,10 @@
"code": "0506 90 00",
"description": "Other"
},
+ "0507": {
+ "code": "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"
+ },
"0508 00": {
"code": "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"
@@ -1587,6 +1611,10 @@
"code": "0510 00 00",
"description": "Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved"
},
+ "0511": {
+ "code": "0511",
+ "description": "Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption"
+ },
"0511 10 00": {
"code": "0511 10 00",
"description": "Bovine semen"
@@ -1623,6 +1651,10 @@
"code": "06",
"description": "CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE"
},
+ "0601": {
+ "code": "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"
+ },
"0601 10": {
"code": "0601 10",
"description": "Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant"
@@ -1631,6 +1663,10 @@
"code": "0601 20 10",
"description": "Chicory plants and roots"
},
+ "0602": {
+ "code": "0602",
+ "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn"
+ },
"0602 10": {
"code": "0602 10",
"description": "Unrooted cuttings and slips"
@@ -1715,6 +1751,18 @@
"code": "0602 90 99",
"description": "Other"
},
+ "07": {
+ "code": "07",
+ "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ },
+ "0603": {
+ "code": "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"
+ },
+ "0604": {
+ "code": "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"
+ },
"0604 20": {
"code": "0604 20",
"description": "Fresh"
@@ -1723,9 +1771,9 @@
"code": "0604 20 11",
"description": "Reindeer moss"
},
- "07": {
- "code": "07",
- "description": "CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS"
+ "0701": {
+ "code": "0701",
+ "description": "Potatoes, fresh or chilled"
},
"0701 10 00": {
"code": "0701 10 00",
@@ -1739,6 +1787,10 @@
"code": "0702 00 00",
"description": "Tomatoes, fresh or chilled"
},
+ "0703": {
+ "code": "0703",
+ "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled"
+ },
"0703 10 11": {
"code": "0703 10 11",
"description": "Sets"
@@ -1759,6 +1811,18 @@
"code": "0703 90 00",
"description": "Leeks and other alliaceous vegetables"
},
+ "0704": {
+ "code": "0704",
+ "description": "Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled"
+ },
+ "0705": {
+ "code": "0705",
+ "description": "Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled"
+ },
+ "0706": {
+ "code": "0706",
+ "description": "Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled"
+ },
"0706 10 00": {
"code": "0706 10 00",
"description": "Carrots and turnips"
@@ -1767,6 +1831,14 @@
"code": "0707 00",
"description": "Cucumbers and gherkins, fresh or chilled"
},
+ "0708": {
+ "code": "0708",
+ "description": "Leguminous vegetables, shelled or unshelled, fresh or chilled"
+ },
+ "0709": {
+ "code": "0709",
+ "description": "Other vegetables, fresh or chilled"
+ },
"0709 20 00": {
"code": "0709 20 00",
"description": "Asparagus"
@@ -1827,6 +1899,10 @@
"code": "0709 99",
"description": "Other"
},
+ "0710": {
+ "code": "0710",
+ "description": "Vegetables (uncooked or cooked by steaming or boiling in water), frozen"
+ },
"0710 10 00": {
"code": "0710 10 00",
"description": "Potatoes"
@@ -1883,6 +1959,10 @@
"code": "0710 90 00",
"description": "Mixtures of vegetables"
},
+ "0711": {
+ "code": "0711",
+ "description": "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption"
+ },
"0711 20": {
"code": "0711 20",
"description": "Olives"
@@ -1911,6 +1991,10 @@
"code": "0711 90 80",
"description": "Other"
},
+ "0712": {
+ "code": "0712",
+ "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared"
+ },
"0712 20 00": {
"code": "0712 20 00",
"description": "Onions"
@@ -1951,6 +2035,10 @@
"code": "0712 90 50",
"description": "Carrots"
},
+ "0713": {
+ "code": "0713",
+ "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
+ },
"0713 10 10": {
"code": "0713 10 10",
"description": "For sowing"
@@ -2035,13 +2123,41 @@
"code": "0714 50 00",
"description": "Yautia (Xanthosoma spp.)"
},
+ "08": {
+ "code": "08",
+ "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
+ },
+ "0714": {
+ "code": "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"
+ },
"0714 90": {
"code": "0714 90",
"description": "Other"
},
- "08": {
- "code": "08",
- "description": "CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS"
+ "0801": {
+ "code": "0801",
+ "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled"
+ },
+ "0802": {
+ "code": "0802",
+ "description": "Other nuts, fresh or dried, whether or not shelled or peeled"
+ },
+ "0803": {
+ "code": "0803",
+ "description": "Bananas, including plantains, fresh or dried"
+ },
+ "0804": {
+ "code": "0804",
+ "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried"
+ },
+ "0805": {
+ "code": "0805",
+ "description": "Citrus fruit, fresh or dried"
+ },
+ "0806": {
+ "code": "0806",
+ "description": "Grapes, fresh or dried"
},
"0806 10 90": {
"code": "0806 10 90",
@@ -2051,6 +2167,102 @@
"code": "0806 20",
"description": "Dried"
},
+ "09": {
+ "code": "09",
+ "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
+ },
+ "10": {
+ "code": "10",
+ "description": "CHAPTER 10 - CEREALS"
+ },
+ "11": {
+ "code": "11",
+ "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN"
+ },
+ "12": {
+ "code": "12",
+ "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER"
+ },
+ "13": {
+ "code": "13",
+ "description": "CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS"
+ },
+ "14": {
+ "code": "14",
+ "description": "CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED"
+ },
+ "15": {
+ "code": "15",
+ "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES"
+ },
+ "16": {
+ "code": "16",
+ "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS"
+ },
+ "17": {
+ "code": "17",
+ "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY"
+ },
+ "18": {
+ "code": "18",
+ "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS"
+ },
+ "19": {
+ "code": "19",
+ "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS"
+ },
+ "20": {
+ "code": "20",
+ "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
+ },
+ "21": {
+ "code": "21",
+ "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS"
+ },
+ "22": {
+ "code": "22",
+ "description": "CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR"
+ },
+ "23": {
+ "code": "23",
+ "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER"
+ },
+ "25": {
+ "code": "25",
+ "description": "CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT"
+ },
+ "28": {
+ "code": "28",
+ "description": "CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES"
+ },
+ "29": {
+ "code": "29",
+ "description": "CHAPTER 29 - ORGANIC CHEMICALS"
+ },
+ "30": {
+ "code": "30",
+ "description": "CHAPTER 30 - PHARMACEUTICAL PRODUCTS"
+ },
+ "0807": {
+ "code": "0807",
+ "description": "Melons (including watermelons) and papaws (papayas), fresh"
+ },
+ "0808": {
+ "code": "0808",
+ "description": "Apples, pears and quinces, fresh"
+ },
+ "0809": {
+ "code": "0809",
+ "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh"
+ },
+ "0810": {
+ "code": "0810",
+ "description": "Other fruit, fresh"
+ },
+ "0811": {
+ "code": "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"
+ },
"0811 10 11": {
"code": "0811 10 11",
"description": "With a sugar content exceeding 13 % by weight"
@@ -2131,18 +2343,34 @@
"code": "0811 90 95",
"description": "Other"
},
+ "0812": {
+ "code": "0812",
+ "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption"
+ },
+ "0813": {
+ "code": "0813",
+ "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter"
+ },
"0814 00 00": {
"code": "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"
},
- "09": {
- "code": "09",
- "description": "CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICES"
+ "0901": {
+ "code": "0901",
+ "description": "Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion"
},
- "0903 00 00": {
- "code": "0903 00 00",
+ "0902": {
+ "code": "0902",
+ "description": "Tea, whether or not flavoured"
+ },
+ "0903 00 00": {
+ "code": "0903 00 00",
"description": "Maté"
},
+ "0904": {
+ "code": "0904",
+ "description": "Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta"
+ },
"0904 11 00": {
"code": "0904 11 00",
"description": "Neither crushed nor ground"
@@ -2159,6 +2387,22 @@
"code": "0904 22 00",
"description": "Crushed or ground"
},
+ "0905": {
+ "code": "0905",
+ "description": "Vanilla"
+ },
+ "0906": {
+ "code": "0906",
+ "description": "Cinnamon and cinnamon-tree flowers"
+ },
+ "0907": {
+ "code": "0907",
+ "description": "Cloves (whole fruit, cloves and stems)"
+ },
+ "0908": {
+ "code": "0908",
+ "description": "Nutmeg, mace and cardamoms"
+ },
"0908 11 00": {
"code": "0908 11 00",
"description": "Neither crushed nor ground"
@@ -2183,6 +2427,10 @@
"code": "0908 32 00",
"description": "Crushed or ground"
},
+ "0909": {
+ "code": "0909",
+ "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
+ },
"0909 21 00": {
"code": "0909 21 00",
"description": "Neither crushed nor ground"
@@ -2207,13 +2455,17 @@
"code": "0909 62 00",
"description": "Crushed or ground"
},
+ "0910": {
+ "code": "0910",
+ "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices"
+ },
"0910 99 10": {
"code": "0910 99 10",
"description": "Fenugreek seed"
},
- "10": {
- "code": "10",
- "description": "CHAPTER 10 - CEREALS"
+ "1001": {
+ "code": "1001",
+ "description": "Wheat and meslin"
},
"1001 11 00": {
"code": "1001 11 00",
@@ -2231,6 +2483,10 @@
"code": "1001 91 20",
"description": "Common wheat and meslin"
},
+ "1002": {
+ "code": "1002",
+ "description": "Rye"
+ },
"1002 10 00": {
"code": "1002 10 00",
"description": "Seed"
@@ -2239,6 +2495,10 @@
"code": "1002 90 00",
"description": "Other"
},
+ "1003": {
+ "code": "1003",
+ "description": "Barley"
+ },
"1003 10 00": {
"code": "1003 10 00",
"description": "Seed"
@@ -2247,6 +2507,10 @@
"code": "1003 90 00",
"description": "Other"
},
+ "1004": {
+ "code": "1004",
+ "description": "Oats"
+ },
"1004 10 00": {
"code": "1004 10 00",
"description": "Seed"
@@ -2255,6 +2519,10 @@
"code": "1004 90 00",
"description": "Other"
},
+ "1005": {
+ "code": "1005",
+ "description": "Maize (corn)"
+ },
"1005 10": {
"code": "1005 10",
"description": "Seed"
@@ -2263,6 +2531,10 @@
"code": "1005 90 00",
"description": "Other"
},
+ "1006": {
+ "code": "1006",
+ "description": "Rice"
+ },
"1006 10": {
"code": "1006 10",
"description": "Rice in the husk (paddy or rough)"
@@ -2283,6 +2555,10 @@
"code": "1006 40 00",
"description": "Broken rice"
},
+ "1007": {
+ "code": "1007",
+ "description": "Grain sorghum"
+ },
"1007 10": {
"code": "1007 10",
"description": "Seed"
@@ -2291,6 +2567,10 @@
"code": "1007 90 00",
"description": "Other"
},
+ "1008": {
+ "code": "1008",
+ "description": "Buckwheat, millet and canary seed; other cereals"
+ },
"1008 10 00": {
"code": "1008 10 00",
"description": "Buckwheat"
@@ -2323,14 +2603,14 @@
"code": "1008 90 00",
"description": "Other cereals"
},
- "11": {
- "code": "11",
- "description": "CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN"
- },
"1101 00": {
"code": "1101 00",
"description": "Wheat or meslin flour"
},
+ "1102": {
+ "code": "1102",
+ "description": "Cereal flours other than of wheat or meslin"
+ },
"1102 20": {
"code": "1102 20",
"description": "Maize (corn) flour"
@@ -2355,6 +2635,10 @@
"code": "1102 90 90",
"description": "Other"
},
+ "1103": {
+ "code": "1103",
+ "description": "Cereal groats, meal and pellets"
+ },
"1103 11": {
"code": "1103 11",
"description": "Of wheat"
@@ -2383,6 +2667,10 @@
"code": "1103 20 30",
"description": "Of oats"
},
+ "1104": {
+ "code": "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"
+ },
"1104 12": {
"code": "1104 12",
"description": "Of oats"
@@ -2511,389 +2799,117 @@
"code": "1104 30 90",
"description": "Of other cereals"
},
- "12": {
- "code": "12",
- "description": "CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER"
- },
- "13": {
- "code": "13",
- "description": "CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS"
+ "1105": {
+ "code": "1105",
+ "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
},
- "14": {
- "code": "14",
- "description": "CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED"
+ "1106": {
+ "code": "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"
},
- "15": {
- "code": "15",
- "description": "CHAPTER 15 - ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES"
+ "1106 10 00": {
+ "code": "1106 10 00",
+ "description": "Of the dried leguminous vegetables of heading 0713"
},
- "16": {
- "code": "16",
- "description": "CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS"
+ "1106 20 90": {
+ "code": "1106 20 90",
+ "description": "Other"
},
- "17": {
- "code": "17",
- "description": "CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY"
+ "1106 30": {
+ "code": "1106 30",
+ "description": "Of the products of Chapter 8"
},
- "18": {
- "code": "18",
- "description": "CHAPTER 18 - COCOA AND COCOA PREPARATIONS"
+ "1107": {
+ "code": "1107",
+ "description": "Malt, whether or not roasted"
},
- "19": {
- "code": "19",
- "description": "CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS"
+ "1107 10": {
+ "code": "1107 10",
+ "description": "Not roasted"
},
- "20": {
- "code": "20",
- "description": "CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS"
+ "1107 20 00": {
+ "code": "1107 20 00",
+ "description": "Roasted"
},
- "21": {
- "code": "21",
- "description": "CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS"
+ "1108": {
+ "code": "1108",
+ "description": "Starches; inulin"
},
- "22": {
- "code": "22",
- "description": "CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR"
+ "1108 11 00": {
+ "code": "1108 11 00",
+ "description": "Wheat starch"
},
- "23": {
- "code": "23",
- "description": "CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER"
+ "1108 12 00": {
+ "code": "1108 12 00",
+ "description": "Maize (corn) starch"
},
- "0406": {
- "code": "0406",
- "description": "Cheese and curd"
+ "1108 13 00": {
+ "code": "1108 13 00",
+ "description": "Potato starch"
},
- "0407": {
- "code": "0407",
- "description": "Birds' eggs, in shell, fresh, preserved or cooked"
+ "1109 00 00": {
+ "code": "1109 00 00",
+ "description": "Wheat gluten, whether or not dried"
},
- "0408": {
- "code": "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"
+ "1201": {
+ "code": "1201",
+ "description": "Soya beans, whether or not broken"
},
- "0505": {
- "code": "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"
+ "1201 10 00": {
+ "code": "1201 10 00",
+ "description": "Seed"
},
- "0506": {
- "code": "0506",
- "description": "Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products"
+ "1201 90 00": {
+ "code": "1201 90 00",
+ "description": "Other"
},
- "0507": {
- "code": "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"
+ "1202": {
+ "code": "1202",
+ "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
},
- "0511": {
- "code": "0511",
- "description": "Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption"
+ "1202 30 00": {
+ "code": "1202 30 00",
+ "description": "Seed"
},
- "0601": {
- "code": "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"
+ "1202 41 00": {
+ "code": "1202 41 00",
+ "description": "In shell"
},
- "0602": {
- "code": "0602",
- "description": "Other live plants (including their roots), cuttings and slips; mushroom spawn"
+ "1202 42 00": {
+ "code": "1202 42 00",
+ "description": "Shelled, whether or not broken"
},
- "0603": {
- "code": "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"
+ "1203 00 00": {
+ "code": "1203 00 00",
+ "description": "Copra"
},
- "0604": {
- "code": "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"
+ "1204 00": {
+ "code": "1204 00",
+ "description": "Linseed, whether or not broken"
},
- "0701": {
- "code": "0701",
- "description": "Potatoes, fresh or chilled"
+ "1204 00 10": {
+ "code": "1204 00 10",
+ "description": "For sowing"
},
- "0703": {
- "code": "0703",
- "description": "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled"
+ "1204 00 90": {
+ "code": "1204 00 90",
+ "description": "Other"
},
- "0704": {
- "code": "0704",
- "description": "Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled"
+ "1205": {
+ "code": "1205",
+ "description": "Rape or colza seeds, whether or not broken"
},
- "0705": {
- "code": "0705",
- "description": "Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled"
+ "1205 10": {
+ "code": "1205 10",
+ "description": "Low erucic acid rape or colza seeds"
},
- "0706": {
- "code": "0706",
- "description": "Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled"
+ "1205 10 10": {
+ "code": "1205 10 10",
+ "description": "For sowing"
},
- "0708": {
- "code": "0708",
- "description": "Leguminous vegetables, shelled or unshelled, fresh or chilled"
- },
- "0709": {
- "code": "0709",
- "description": "Other vegetables, fresh or chilled"
- },
- "0710": {
- "code": "0710",
- "description": "Vegetables (uncooked or cooked by steaming or boiling in water), frozen"
- },
- "0711": {
- "code": "0711",
- "description": "Vegetables provisionally preserved, but unsuitable in that state for immediate consumption"
- },
- "0712": {
- "code": "0712",
- "description": "Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared"
- },
- "0713": {
- "code": "0713",
- "description": "Dried leguminous vegetables, shelled, whether or not skinned or split"
- },
- "0714": {
- "code": "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"
- },
- "0801": {
- "code": "0801",
- "description": "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled"
- },
- "0802": {
- "code": "0802",
- "description": "Other nuts, fresh or dried, whether or not shelled or peeled"
- },
- "0803": {
- "code": "0803",
- "description": "Bananas, including plantains, fresh or dried"
- },
- "0804": {
- "code": "0804",
- "description": "Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried"
- },
- "0805": {
- "code": "0805",
- "description": "Citrus fruit, fresh or dried"
- },
- "0806": {
- "code": "0806",
- "description": "Grapes, fresh or dried"
- },
- "0807": {
- "code": "0807",
- "description": "Melons (including watermelons) and papaws (papayas), fresh"
- },
- "0808": {
- "code": "0808",
- "description": "Apples, pears and quinces, fresh"
- },
- "0809": {
- "code": "0809",
- "description": "Apricots, cherries, peaches (including nectarines), plums and sloes, fresh"
- },
- "0810": {
- "code": "0810",
- "description": "Other fruit, fresh"
- },
- "0811": {
- "code": "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"
- },
- "0812": {
- "code": "0812",
- "description": "Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption"
- },
- "0813": {
- "code": "0813",
- "description": "Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter"
- },
- "0901": {
- "code": "0901",
- "description": "Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion"
- },
- "0902": {
- "code": "0902",
- "description": "Tea, whether or not flavoured"
- },
- "0904": {
- "code": "0904",
- "description": "Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta"
- },
- "0905": {
- "code": "0905",
- "description": "Vanilla"
- },
- "0906": {
- "code": "0906",
- "description": "Cinnamon and cinnamon-tree flowers"
- },
- "0907": {
- "code": "0907",
- "description": "Cloves (whole fruit, cloves and stems)"
- },
- "0908": {
- "code": "0908",
- "description": "Nutmeg, mace and cardamoms"
- },
- "0909": {
- "code": "0909",
- "description": "Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries"
- },
- "0910": {
- "code": "0910",
- "description": "Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices"
- },
- "1001": {
- "code": "1001",
- "description": "Wheat and meslin"
- },
- "1002": {
- "code": "1002",
- "description": "Rye"
- },
- "1003": {
- "code": "1003",
- "description": "Barley"
- },
- "1004": {
- "code": "1004",
- "description": "Oats"
- },
- "1005": {
- "code": "1005",
- "description": "Maize (corn)"
- },
- "1006": {
- "code": "1006",
- "description": "Rice"
- },
- "1007": {
- "code": "1007",
- "description": "Grain sorghum"
- },
- "1008": {
- "code": "1008",
- "description": "Buckwheat, millet and canary seed; other cereals"
- },
- "1102": {
- "code": "1102",
- "description": "Cereal flours other than of wheat or meslin"
- },
- "1103": {
- "code": "1103",
- "description": "Cereal groats, meal and pellets"
- },
- "1104": {
- "code": "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"
- },
- "1105": {
- "code": "1105",
- "description": "Flour, meal, powder, flakes, granules and pellets of potatoes"
- },
- "1106": {
- "code": "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"
- },
- "1106 10 00": {
- "code": "1106 10 00",
- "description": "Of the dried leguminous vegetables of heading 0713"
- },
- "1106 20 90": {
- "code": "1106 20 90",
- "description": "Other"
- },
- "1106 30": {
- "code": "1106 30",
- "description": "Of the products of Chapter 8"
- },
- "1107": {
- "code": "1107",
- "description": "Malt, whether or not roasted"
- },
- "1107 10": {
- "code": "1107 10",
- "description": "Not roasted"
- },
- "1107 20 00": {
- "code": "1107 20 00",
- "description": "Roasted"
- },
- "1108": {
- "code": "1108",
- "description": "Starches; inulin"
- },
- "1108 11 00": {
- "code": "1108 11 00",
- "description": "Wheat starch"
- },
- "1108 12 00": {
- "code": "1108 12 00",
- "description": "Maize (corn) starch"
- },
- "1108 13 00": {
- "code": "1108 13 00",
- "description": "Potato starch"
- },
- "1109 00 00": {
- "code": "1109 00 00",
- "description": "Wheat gluten, whether or not dried"
- },
- "1201": {
- "code": "1201",
- "description": "Soya beans, whether or not broken"
- },
- "1201 10 00": {
- "code": "1201 10 00",
- "description": "Seed"
- },
- "1201 90 00": {
- "code": "1201 90 00",
- "description": "Other"
- },
- "1202": {
- "code": "1202",
- "description": "Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken"
- },
- "1202 30 00": {
- "code": "1202 30 00",
- "description": "Seed"
- },
- "1202 41 00": {
- "code": "1202 41 00",
- "description": "In shell"
- },
- "1202 42 00": {
- "code": "1202 42 00",
- "description": "Shelled, whether or not broken"
- },
- "1203 00 00": {
- "code": "1203 00 00",
- "description": "Copra"
- },
- "1204 00": {
- "code": "1204 00",
- "description": "Linseed, whether or not broken"
- },
- "1204 00 10": {
- "code": "1204 00 10",
- "description": "For sowing"
- },
- "1204 00 90": {
- "code": "1204 00 90",
- "description": "Other"
- },
- "1205": {
- "code": "1205",
- "description": "Rape or colza seeds, whether or not broken"
- },
- "1205 10": {
- "code": "1205 10",
- "description": "Low erucic acid rape or colza seeds"
- },
- "1205 10 10": {
- "code": "1205 10 10",
- "description": "For sowing"
- },
- "1205 10 90": {
- "code": "1205 10 90",
- "description": "Other"
+ "1205 10 90": {
+ "code": "1205 10 90",
+ "description": "Other"
},
"1205 90 00": {
"code": "1205 90 00",
@@ -5063,10 +5079,6 @@
"code": "2404 91 10",
"description": "Nicotine containing products intended to assist tobacco use cessation"
},
- "25": {
- "code": "25",
- "description": "CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT"
- },
"2501 00": {
"code": "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"
@@ -5183,10 +5195,6 @@
"code": "2716 00 00",
"description": "Electrical energy"
},
- "28": {
- "code": "28",
- "description": "CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES"
- },
"2801": {
"code": "2801",
"description": "Fluorine, chlorine, bromine and iodine"
@@ -5491,10 +5499,6 @@
"code": "2835 39 00",
"description": "Other"
},
- "29": {
- "code": "29",
- "description": "CHAPTER 29 - ORGANIC CHEMICALS"
- },
"2836": {
"code": "2836",
"description": "Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate"
@@ -6079,18 +6083,14 @@
"code": "2940 00 00",
"description": "Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939"
},
- "2942 00 00": {
- "code": "2942 00 00",
- "description": "Other organic compounds"
- },
- "30": {
- "code": "30",
- "description": "CHAPTER 30 - PHARMACEUTICAL PRODUCTS"
- },
"2941": {
"code": "2941",
"description": "Antibiotics"
},
+ "2942 00 00": {
+ "code": "2942 00 00",
+ "description": "Other organic compounds"
+ },
"3001": {
"code": "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"
@@ -6207,18 +6207,10 @@
"code": "3002 90 90",
"description": "Other"
},
- "3003": {
- "code": "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"
- },
"3003 90 00": {
"code": "3003 90 00",
"description": "Other"
},
- "3004": {
- "code": "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"
- },
"3004 10 00": {
"code": "3004 10 00",
"description": "Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives"
@@ -6267,10 +6259,6 @@
"code": "3004 90 00",
"description": "Other"
},
- "3005": {
- "code": "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"
- },
"3005 10 00": {
"code": "3005 10 00",
"description": "Adhesive dressings and other articles having an adhesive layer"
@@ -6347,966 +6335,1138 @@
"code": "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"
},
- "3103 90 00": {
- "code": "3103 90 00",
- "description": "Other"
+ "3103 90 00": {
+ "code": "3103 90 00",
+ "description": "Other"
+ },
+ "3104 20": {
+ "code": "3104 20",
+ "description": "Potassium chloride"
+ },
+ "3105 10 00": {
+ "code": "3105 10 00",
+ "description": "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg"
+ },
+ "3105 30 00": {
+ "code": "3105 30 00",
+ "description": "Diammonium hydrogenorthophosphate (diammonium phosphate)"
+ },
+ "3105 40 00": {
+ "code": "3105 40 00",
+ "description": "Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)"
+ },
+ "3105 90 80": {
+ "code": "3105 90 80",
+ "description": "Other"
+ },
+ "3202 10 00": {
+ "code": "3202 10 00",
+ "description": "Synthetic organic tanning substances"
+ },
+ "3203 00": {
+ "code": "3203 00",
+ "description": "Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin"
+ },
+ "3204 12 00": {
+ "code": "3204 12 00",
+ "description": "Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon"
+ },
+ "3205 00 00": {
+ "code": "3205 00 00",
+ "description": "Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes"
+ },
+ "3214 10 10": {
+ "code": "3214 10 10",
+ "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
+ },
+ "3301 12": {
+ "code": "3301 12",
+ "description": "Of orange"
+ },
+ "3301 90 21": {
+ "code": "3301 90 21",
+ "description": "Of liquorice and hops"
+ },
+ "3301 90 30": {
+ "code": "3301 90 30",
+ "description": "Other"
+ },
+ "3301 90 90": {
+ "code": "3301 90 90",
+ "description": "Other"
+ },
+ "3302 10": {
+ "code": "3302 10",
+ "description": "Of a kind used in the food or drink industries"
+ },
+ "3302 10 21": {
+ "code": "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"
+ },
+ "3302 10 29": {
+ "code": "3302 10 29",
+ "description": "Other"
+ },
+ "3302 10 40": {
+ "code": "3302 10 40",
+ "description": "Other"
+ },
+ "3302 10 90": {
+ "code": "3302 10 90",
+ "description": "Of a kind used in the food industries"
+ },
+ "3302 90": {
+ "code": "3302 90",
+ "description": "Other"
+ },
+ "3304 30 00": {
+ "code": "3304 30 00",
+ "description": "Manicure or pedicure preparations"
+ },
+ "3304 99 00": {
+ "code": "3304 99 00",
+ "description": "Other"
+ },
+ "3305 10 00": {
+ "code": "3305 10 00",
+ "description": "Shampoos"
+ },
+ "3305 90 00": {
+ "code": "3305 90 00",
+ "description": "Other"
+ },
+ "3306 10 00": {
+ "code": "3306 10 00",
+ "description": "Dentifrices"
+ },
+ "3306 90 00": {
+ "code": "3306 90 00",
+ "description": "Other"
+ },
+ "3307 90 00": {
+ "code": "3307 90 00",
+ "description": "Other"
+ },
+ "3401 11 00": {
+ "code": "3401 11 00",
+ "description": "For toilet use (including medicated products)"
+ },
+ "3401 19 00": {
+ "code": "3401 19 00",
+ "description": "Other"
+ },
+ "3401 20": {
+ "code": "3401 20",
+ "description": "Soap in other forms"
+ },
+ "3401 20 10": {
+ "code": "3401 20 10",
+ "description": "Flakes, wafers, granules or powders"
+ },
+ "3401 20 90": {
+ "code": "3401 20 90",
+ "description": "Other"
+ },
+ "3401 30 00": {
+ "code": "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"
+ },
+ "3402 12 00": {
+ "code": "3402 12 00",
+ "description": "Cationic"
+ },
+ "3402 20": {
+ "code": "3402 20",
+ "description": "Preparations put up for retail sale"
+ },
+ "3402 20 90": {
+ "code": "3402 20 90",
+ "description": "Washing preparations and cleaning preparations"
+ },
+ "3402 42 00": {
+ "code": "3402 42 00",
+ "description": "Non-ionic"
},
- "3104 20": {
- "code": "3104 20",
- "description": "Potassium chloride"
+ "3407 00 00": {
+ "code": "3407 00 00",
+ "description": "Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)"
},
- "3105 10 00": {
- "code": "3105 10 00",
- "description": "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg"
+ "3501 10": {
+ "code": "3501 10",
+ "description": "Casein"
},
- "3105 30 00": {
- "code": "3105 30 00",
- "description": "Diammonium hydrogenorthophosphate (diammonium phosphate)"
+ "3501 10 90": {
+ "code": "3501 10 90",
+ "description": "Other"
},
- "3105 40 00": {
- "code": "3105 40 00",
- "description": "Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)"
+ "3501 90": {
+ "code": "3501 90",
+ "description": "Other"
},
- "3105 90 80": {
- "code": "3105 90 80",
+ "3501 90 90": {
+ "code": "3501 90 90",
"description": "Other"
},
- "3202 10 00": {
- "code": "3202 10 00",
- "description": "Synthetic organic tanning substances"
+ "3502 11": {
+ "code": "3502 11",
+ "description": "Dried"
},
- "3203 00": {
- "code": "3203 00",
- "description": "Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin"
+ "3502 11 90": {
+ "code": "3502 11 90",
+ "description": "Other"
},
- "3204 12 00": {
- "code": "3204 12 00",
- "description": "Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon"
+ "3502 19": {
+ "code": "3502 19",
+ "description": "Other"
},
- "3205 00 00": {
- "code": "3205 00 00",
- "description": "Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes"
+ "3502 19 90": {
+ "code": "3502 19 90",
+ "description": "Other"
},
- "3214 10 10": {
- "code": "3214 10 10",
- "description": "Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics"
+ "3502 20": {
+ "code": "3502 20",
+ "description": "Milk albumin, including concentrates of two or more whey proteins"
},
- "3301 12": {
- "code": "3301 12",
- "description": "Of orange"
+ "3502 20 91": {
+ "code": "3502 20 91",
+ "description": "Dried (for example, in sheets, scales, flakes, powder)"
},
- "3301 90 21": {
- "code": "3301 90 21",
- "description": "Of liquorice and hops"
+ "3502 20 99": {
+ "code": "3502 20 99",
+ "description": "Other"
},
- "3301 90 30": {
- "code": "3301 90 30",
+ "3502 90": {
+ "code": "3502 90",
"description": "Other"
},
- "3301 90 90": {
- "code": "3301 90 90",
+ "3502 90 70": {
+ "code": "3502 90 70",
"description": "Other"
},
- "39": {
- "code": "39",
- "description": "CHAPTER 39 - PLASTICS AND ARTICLES THEREOF"
+ "3502 90 90": {
+ "code": "3502 90 90",
+ "description": "Albuminates and other albumin derivatives"
},
- "49": {
- "code": "49",
- "description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
+ "3503 00": {
+ "code": "3503 00",
+ "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501"
},
- "57": {
- "code": "57",
- "description": "CHAPTER 57 - CARPETS AND OTHER TEXTILE FLOOR COVERINGS"
+ "3503 00 10": {
+ "code": "3503 00 10",
+ "description": "Gelatin and derivatives thereof"
},
- "61": {
- "code": "61",
- "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
+ "3504 00": {
+ "code": "3504 00",
+ "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed"
},
- "62": {
- "code": "62",
- "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
+ "3504 00 90": {
+ "code": "3504 00 90",
+ "description": "Other"
},
- "64": {
- "code": "64",
- "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
+ "3505 10": {
+ "code": "3505 10",
+ "description": "Dextrins and other modified starches"
},
- "65": {
- "code": "65",
- "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
+ "3505 10 90": {
+ "code": "3505 10 90",
+ "description": "Other"
},
- "72": {
- "code": "72",
- "description": "CHAPTER 72 - IRON AND STEEL"
+ "3506 10 00": {
+ "code": "3506 10 00",
+ "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
},
- "84": {
- "code": "84",
- "description": "CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF"
+ "3507 10 00": {
+ "code": "3507 10 00",
+ "description": "Rennet and concentrates thereof"
},
- "85": {
- "code": "85",
- "description": "CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES"
+ "3507 90": {
+ "code": "3507 90",
+ "description": "Other"
},
- "87": {
- "code": "87",
- "description": "CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF"
+ "3704 00": {
+ "code": "3704 00",
+ "description": "Photographic plates, film, paper, paperboard and textiles, exposed but not developed"
},
- "90": {
- "code": "90",
- "description": "CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF"
+ "3704 00 10": {
+ "code": "3704 00 10",
+ "description": "Plates and film"
},
- "91": {
- "code": "91",
- "description": "CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF"
+ "3705 00": {
+ "code": "3705 00",
+ "description": "Photographic plates and film, exposed and developed, other than cinematographic film"
},
- "94": {
- "code": "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"
+ "3804 00 00": {
+ "code": "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"
},
- "97": {
- "code": "97",
- "description": "CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES"
+ "3808 52 00": {
+ "code": "3808 52 00",
+ "description": "DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g"
},
- "3006": {
- "code": "3006",
- "description": "Pharmaceutical goods specified in note 4 to this chapter"
+ "3808 59 00": {
+ "code": "3808 59 00",
+ "description": "Other"
},
- "3102": {
- "code": "3102",
- "description": "Mineral or chemical fertilisers, nitrogenous"
+ "3808 61 00": {
+ "code": "3808 61 00",
+ "description": "In packings of a net weight content not exceeding 300 g"
},
- "3103": {
- "code": "3103",
- "description": "Mineral or chemical fertilisers, phosphatic"
+ "3808 62 00": {
+ "code": "3808 62 00",
+ "description": "In packings of a net weight content exceeding 300 g but not exceeding 7,5 kg"
},
- "3104": {
- "code": "3104",
- "description": "Mineral or chemical fertilisers, potassic"
+ "3808 69 00": {
+ "code": "3808 69 00",
+ "description": "Other"
},
- "3105": {
- "code": "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"
+ "3808 91": {
+ "code": "3808 91",
+ "description": "Insecticides"
},
- "3201": {
- "code": "3201",
- "description": "Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives"
+ "3808 92": {
+ "code": "3808 92",
+ "description": "Fungicides"
},
- "3202": {
- "code": "3202",
- "description": "Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning"
+ "3808 93": {
+ "code": "3808 93",
+ "description": "Herbicides, anti-sprouting products and plant-growth regulators"
},
- "3204": {
- "code": "3204",
- "description": "Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined"
+ "3808 94": {
+ "code": "3808 94",
+ "description": "Disinfectants"
},
- "3206": {
- "code": "3206",
- "description": "Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined"
+ "3808 94 90": {
+ "code": "3808 94 90",
+ "description": "Other"
},
- "3301": {
- "code": "3301",
- "description": "Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils"
+ "3808 99": {
+ "code": "3808 99",
+ "description": "Other"
},
- "3302": {
- "code": "3302",
- "description": "Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages"
+ "3808 99 10": {
+ "code": "3808 99 10",
+ "description": "Rodenticides"
},
- "3302 10": {
- "code": "3302 10",
- "description": "Of a kind used in the food or drink industries"
+ "3821 00 00": {
+ "code": "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"
+ },
+ "3822 00 00": {
+ "code": "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"
+ },
+ "3822 11 00": {
+ "code": "3822 11 00",
+ "description": "For malaria"
+ },
+ "3822 12 00": {
+ "code": "3822 12 00",
+ "description": "For Zika and other diseases transmitted by mosquitoes of the genus Aedes"
},
- "3302 10 21": {
- "code": "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"
+ "3822 13 00": {
+ "code": "3822 13 00",
+ "description": "For blood-grouping"
},
- "3302 10 29": {
- "code": "3302 10 29",
+ "3822 19 00": {
+ "code": "3822 19 00",
"description": "Other"
},
- "3302 10 40": {
- "code": "3302 10 40",
+ "3822 90 00": {
+ "code": "3822 90 00",
"description": "Other"
},
- "3302 10 90": {
- "code": "3302 10 90",
- "description": "Of a kind used in the food industries"
- },
- "3302 90": {
- "code": "3302 90",
- "description": "Other"
+ "3824 60": {
+ "code": "3824 60",
+ "description": "Sorbitol other than that of subheading 290544"
},
- "3304": {
- "code": "3304",
- "description": "Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations"
+ "3824 60 91": {
+ "code": "3824 60 91",
+ "description": "Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content"
},
- "3304 30 00": {
- "code": "3304 30 00",
- "description": "Manicure or pedicure preparations"
+ "3824 84 00": {
+ "code": "3824 84 00",
+ "description": "Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)"
},
- "3304 99 00": {
- "code": "3304 99 00",
- "description": "Other"
+ "3824 85 00": {
+ "code": "3824 85 00",
+ "description": "Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)"
},
- "3305 10 00": {
- "code": "3305 10 00",
- "description": "Shampoos"
+ "3824 86 00": {
+ "code": "3824 86 00",
+ "description": "Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)"
},
- "3305 90 00": {
- "code": "3305 90 00",
- "description": "Other"
+ "3824 87 00": {
+ "code": "3824 87 00",
+ "description": "Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride"
},
- "3306": {
- "code": "3306",
- "description": "Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages"
+ "3824 88 00": {
+ "code": "3824 88 00",
+ "description": "Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers"
},
- "3306 10 00": {
- "code": "3306 10 00",
- "description": "Dentifrices"
+ "3824 89 00": {
+ "code": "3824 89 00",
+ "description": "Containing short-chain chlorinated paraffins"
},
- "3306 90 00": {
- "code": "3306 90 00",
- "description": "Other"
+ "3824 92 00": {
+ "code": "3824 92 00",
+ "description": "Polyglycol esters of methylphosphonic acid"
},
- "3307": {
- "code": "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"
+ "3824 99 25": {
+ "code": "3824 99 25",
+ "description": "Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate"
},
- "3307 90 00": {
- "code": "3307 90 00",
- "description": "Other"
+ "3824 99 55": {
+ "code": "3824 99 55",
+ "description": "Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)"
},
- "3401": {
- "code": "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"
+ "3824 99 58": {
+ "code": "3824 99 58",
+ "description": "Nicotine patches (transdermal systems), intended to assist smokers to stop smoking"
},
- "3401 11 00": {
- "code": "3401 11 00",
- "description": "For toilet use (including medicated products)"
+ "3824 99 62": {
+ "code": "3824 99 62",
+ "description": "Intermediate products from the manufacture of monensin salts"
},
- "3401 19 00": {
- "code": "3401 19 00",
+ "3824 99 64": {
+ "code": "3824 99 64",
"description": "Other"
},
- "3401 20": {
- "code": "3401 20",
- "description": "Soap in other forms"
+ "3824 99 80": {
+ "code": "3824 99 80",
+ "description": "Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550"
},
- "3401 20 10": {
- "code": "3401 20 10",
- "description": "Flakes, wafers, granules or powders"
+ "3824 99 92": {
+ "code": "3824 99 92",
+ "description": "In the form of a liquid at 20 °C"
},
- "3401 20 90": {
- "code": "3401 20 90",
+ "3824 99 93": {
+ "code": "3824 99 93",
"description": "Other"
},
- "3401 30 00": {
- "code": "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"
- },
- "3402": {
- "code": "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"
+ "3824 99 96": {
+ "code": "3824 99 96",
+ "description": "Other"
},
- "3402 12 00": {
- "code": "3402 12 00",
- "description": "Cationic"
+ "39": {
+ "code": "39",
+ "description": "CHAPTER 39 - PLASTICS AND ARTICLES THEREOF"
},
- "3402 20": {
- "code": "3402 20",
- "description": "Preparations put up for retail sale"
+ "3912 31 00": {
+ "code": "3912 31 00",
+ "description": "Carboxymethylcellulose and its salts"
},
- "3402 20 90": {
- "code": "3402 20 90",
- "description": "Washing preparations and cleaning preparations"
+ "3913 10 00": {
+ "code": "3913 10 00",
+ "description": "Alginic acid, its salts and esters"
},
- "3402 42 00": {
- "code": "3402 42 00",
- "description": "Non-ionic"
+ "3917 10": {
+ "code": "3917 10",
+ "description": "Artificial guts (sausage casings) of hardened protein or of cellulosic materials"
},
- "3407 00 00": {
- "code": "3407 00 00",
- "description": "Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)"
+ "3917 33 00": {
+ "code": "3917 33 00",
+ "description": "Other, not reinforced or otherwise combined with other materials, with fittings"
},
- "3501": {
- "code": "3501",
- "description": "Casein, caseinates and other casein derivatives; casein glues"
+ "3921 90 10": {
+ "code": "3921 90 10",
+ "description": "Of polyesters"
},
- "3501 10": {
- "code": "3501 10",
- "description": "Casein"
+ "3922 20 00": {
+ "code": "3922 20 00",
+ "description": "Lavatory seats and covers"
},
- "3501 10 90": {
- "code": "3501 10 90",
+ "3922 90 00": {
+ "code": "3922 90 00",
"description": "Other"
},
- "3501 90": {
- "code": "3501 90",
- "description": "Other"
+ "3924 10 00": {
+ "code": "3924 10 00",
+ "description": "Tableware and kitchenware"
},
- "3501 90 90": {
- "code": "3501 90 90",
+ "3924 90 00": {
+ "code": "3924 90 00",
"description": "Other"
},
- "3502": {
- "code": "3502",
- "description": "Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives"
+ "3925 90 80": {
+ "code": "3925 90 80",
+ "description": "Other"
},
- "3502 11": {
- "code": "3502 11",
- "description": "Dried"
+ "3926 20 00": {
+ "code": "3926 20 00",
+ "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
},
- "3502 11 90": {
- "code": "3502 11 90",
+ "3926 90": {
+ "code": "3926 90",
"description": "Other"
},
- "3502 19": {
- "code": "3502 19",
+ "3926 90 60": {
+ "code": "3926 90 60",
+ "description": "Protective face shields\/visors"
+ },
+ "3926 90 97": {
+ "code": "3926 90 97",
"description": "Other"
},
- "3502 19 90": {
- "code": "3502 19 90",
+ "4011 70 00": {
+ "code": "4011 70 00",
+ "description": "Of a kind used on agricultural or forestry vehicles and machines"
+ },
+ "4012 19 00": {
+ "code": "4012 19 00",
"description": "Other"
},
- "3502 20": {
- "code": "3502 20",
- "description": "Milk albumin, including concentrates of two or more whey proteins"
+ "4012 20 00": {
+ "code": "4012 20 00",
+ "description": "Used pneumatic tyres"
},
- "3502 20 91": {
- "code": "3502 20 91",
- "description": "Dried (for example, in sheets, scales, flakes, powder)"
+ "4013 90 00": {
+ "code": "4013 90 00",
+ "description": "Other"
},
- "3502 20 99": {
- "code": "3502 20 99",
+ "4014 10 00": {
+ "code": "4014 10 00",
+ "description": "Sheath contraceptives"
+ },
+ "4014 90 00": {
+ "code": "4014 90 00",
"description": "Other"
},
- "3502 90": {
- "code": "3502 90",
+ "4015 11 00": {
+ "code": "4015 11 00",
+ "description": "Surgical"
+ },
+ "4015 19 00": {
+ "code": "4015 19 00",
"description": "Other"
},
- "3502 90 70": {
- "code": "3502 90 70",
+ "4015 90 00": {
+ "code": "4015 90 00",
"description": "Other"
},
- "3502 90 90": {
- "code": "3502 90 90",
- "description": "Albuminates and other albumin derivatives"
+ "4016 10 00": {
+ "code": "4016 10 00",
+ "description": "Of cellular rubber"
+ },
+ "4016 95 00": {
+ "code": "4016 95 00",
+ "description": "Other inflatable articles"
+ },
+ "4016 99": {
+ "code": "4016 99",
+ "description": "Other"
},
- "3503 00": {
- "code": "3503 00",
- "description": "Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501"
+ "4016 99 52": {
+ "code": "4016 99 52",
+ "description": "Rubber-to-metal bonded parts"
},
- "3503 00 10": {
- "code": "3503 00 10",
- "description": "Gelatin and derivatives thereof"
+ "4016 99 57": {
+ "code": "4016 99 57",
+ "description": "Other"
},
- "3504 00": {
- "code": "3504 00",
- "description": "Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed"
+ "4016 99 91": {
+ "code": "4016 99 91",
+ "description": "Rubber-to-metal bonded parts"
},
- "3504 00 90": {
- "code": "3504 00 90",
+ "4016 99 97": {
+ "code": "4016 99 97",
"description": "Other"
},
- "3505": {
- "code": "3505",
- "description": "Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches"
+ "4017 00 00": {
+ "code": "4017 00 00",
+ "description": "Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber"
},
- "3505 10": {
- "code": "3505 10",
- "description": "Dextrins and other modified starches"
+ "4201 00 00": {
+ "code": "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"
},
- "3505 10 90": {
- "code": "3505 10 90",
+ "4203 29 90": {
+ "code": "4203 29 90",
"description": "Other"
},
- "3506 10 00": {
- "code": "3506 10 00",
- "description": "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg"
+ "4203 30 00": {
+ "code": "4203 30 00",
+ "description": "Belts and bandoliers"
},
- "3507": {
- "code": "3507",
- "description": "Enzymes; prepared enzymes not elsewhere specified or included"
+ "4401 11 00": {
+ "code": "4401 11 00",
+ "description": "Coniferous"
},
- "3507 10 00": {
- "code": "3507 10 00",
- "description": "Rennet and concentrates thereof"
+ "4401 12 00": {
+ "code": "4401 12 00",
+ "description": "Non-coniferous"
},
- "3507 90": {
- "code": "3507 90",
- "description": "Other"
+ "4401 31 00": {
+ "code": "4401 31 00",
+ "description": "Wood pellets"
},
- "3704 00": {
- "code": "3704 00",
- "description": "Photographic plates, film, paper, paperboard and textiles, exposed but not developed"
+ "4401 32 00": {
+ "code": "4401 32 00",
+ "description": "Wood briquettes"
},
- "3704 00 10": {
- "code": "3704 00 10",
- "description": "Plates and film"
+ "4401 39 00": {
+ "code": "4401 39 00",
+ "description": "Other"
},
- "3705 00": {
- "code": "3705 00",
- "description": "Photographic plates and film, exposed and developed, other than cinematographic film"
+ "4401 40": {
+ "code": "4401 40",
+ "description": "Sawdust and wood waste and scrap, not agglomerated"
},
- "3804 00 00": {
- "code": "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"
+ "4401 40 10": {
+ "code": "4401 40 10",
+ "description": "Sawdust"
},
- "3808": {
- "code": "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)"
+ "4401 40 90": {
+ "code": "4401 40 90",
+ "description": "Other"
},
- "3808 52 00": {
- "code": "3808 52 00",
- "description": "DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g"
+ "4401 41 00": {
+ "code": "4401 41 00",
+ "description": "Sawdust"
},
- "3808 59 00": {
- "code": "3808 59 00",
+ "4401 49 00": {
+ "code": "4401 49 00",
"description": "Other"
},
- "3808 61 00": {
- "code": "3808 61 00",
- "description": "In packings of a net weight content not exceeding 300 g"
+ "4403 11 00": {
+ "code": "4403 11 00",
+ "description": "Coniferous"
},
- "3808 62 00": {
- "code": "3808 62 00",
- "description": "In packings of a net weight content exceeding 300 g but not exceeding 7,5 kg"
+ "4403 12 00": {
+ "code": "4403 12 00",
+ "description": "Non-coniferous"
},
- "3808 69 00": {
- "code": "3808 69 00",
- "description": "Other"
+ "4403 21": {
+ "code": "4403 21",
+ "description": "Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
- "3808 91": {
- "code": "3808 91",
- "description": "Insecticides"
+ "4403 22 00": {
+ "code": "4403 22 00",
+ "description": "Of pine (Pinus spp.), other"
},
- "3808 92": {
- "code": "3808 92",
- "description": "Fungicides"
+ "4403 23": {
+ "code": "4403 23",
+ "description": "Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
- "3808 93": {
- "code": "3808 93",
- "description": "Herbicides, anti-sprouting products and plant-growth regulators"
+ "4403 24 00": {
+ "code": "4403 24 00",
+ "description": "Of fir (Abies spp.) and spruce (Picea spp.), other"
},
- "3808 94": {
- "code": "3808 94",
- "description": "Disinfectants"
+ "4403 25": {
+ "code": "4403 25",
+ "description": "Other, of which the smallest cross-sectional dimension is 15 cm or more"
},
- "3808 94 90": {
- "code": "3808 94 90",
- "description": "Other"
+ "4403 41 00": {
+ "code": "4403 41 00",
+ "description": "Dark red meranti, light red meranti and meranti bakau"
},
- "3808 99": {
- "code": "3808 99",
+ "4403 42 00": {
+ "code": "4403 42 00",
+ "description": "Teak"
+ },
+ "4403 49": {
+ "code": "4403 49",
"description": "Other"
},
- "3808 99 10": {
- "code": "3808 99 10",
- "description": "Rodenticides"
+ "4403 91 00": {
+ "code": "4403 91 00",
+ "description": "Of oak (Quercus spp.)"
},
- "3821 00 00": {
- "code": "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"
+ "4403 93 00": {
+ "code": "4403 93 00",
+ "description": "Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
- "3822": {
- "code": "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"
+ "4403 94 00": {
+ "code": "4403 94 00",
+ "description": "Of beech (Fagus spp.), other"
},
- "3822 00 00": {
- "code": "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"
+ "4403 95": {
+ "code": "4403 95",
+ "description": "Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more"
},
- "3822 11 00": {
- "code": "3822 11 00",
- "description": "For malaria"
+ "4403 96 00": {
+ "code": "4403 96 00",
+ "description": "Of birch (Betula spp.), other"
},
- "3822 12 00": {
- "code": "3822 12 00",
- "description": "For Zika and other diseases transmitted by mosquitoes of the genus Aedes"
+ "4403 97 00": {
+ "code": "4403 97 00",
+ "description": "Of poplar and aspen (Populus spp.)"
},
- "3822 13 00": {
- "code": "3822 13 00",
- "description": "For blood-grouping"
+ "4403 98 00": {
+ "code": "4403 98 00",
+ "description": "Of eucalyptus (Eucalyptus spp.)"
},
- "3822 19 00": {
- "code": "3822 19 00",
+ "4403 99 00": {
+ "code": "4403 99 00",
"description": "Other"
},
- "3822 90 00": {
- "code": "3822 90 00",
- "description": "Other"
+ "4421 91 00": {
+ "code": "4421 91 00",
+ "description": "Of bamboo"
},
- "3823": {
- "code": "3823",
- "description": "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols"
+ "4421 99 10": {
+ "code": "4421 99 10",
+ "description": "Of fibreboard"
},
- "3824": {
- "code": "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"
+ "4421 99 91": {
+ "code": "4421 99 91",
+ "description": "Coffins"
},
- "3824 60": {
- "code": "3824 60",
- "description": "Sorbitol other than that of subheading 290544"
+ "4421 99 99": {
+ "code": "4421 99 99",
+ "description": "Other"
},
- "3824 60 91": {
- "code": "3824 60 91",
- "description": "Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content"
+ "4602 11 00": {
+ "code": "4602 11 00",
+ "description": "Of bamboo"
},
- "3824 84 00": {
- "code": "3824 84 00",
- "description": "Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)"
+ "4602 12 00": {
+ "code": "4602 12 00",
+ "description": "Of rattan"
},
- "3824 85 00": {
- "code": "3824 85 00",
- "description": "Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)"
+ "4602 19 90": {
+ "code": "4602 19 90",
+ "description": "Other"
+ },
+ "4706 91 00": {
+ "code": "4706 91 00",
+ "description": "Mechanical"
},
- "3824 86 00": {
- "code": "3824 86 00",
- "description": "Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)"
+ "4801 00 00": {
+ "code": "4801 00 00",
+ "description": "Newsprint, in rolls or sheets"
},
- "3824 87 00": {
- "code": "3824 87 00",
- "description": "Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride"
+ "4802 20 00": {
+ "code": "4802 20 00",
+ "description": "Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard"
},
- "3824 88 00": {
- "code": "3824 88 00",
- "description": "Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers"
+ "4802 54 00": {
+ "code": "4802 54 00",
+ "description": "Weighing less than 40 g\/m²"
},
- "3824 89 00": {
- "code": "3824 89 00",
- "description": "Containing short-chain chlorinated paraffins"
+ "4802 55": {
+ "code": "4802 55",
+ "description": "Weighing 40 g\/m² or more but not more than 150 g\/m², in rolls"
},
- "3824 92 00": {
- "code": "3824 92 00",
- "description": "Polyglycol esters of methylphosphonic acid"
+ "4802 56": {
+ "code": "4802 56",
+ "description": "Weighing 40 g\/m² or more but not more than 150 g\/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
},
- "3824 99 25": {
- "code": "3824 99 25",
- "description": "Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate"
+ "4802 57 00": {
+ "code": "4802 57 00",
+ "description": "Other, weighing 40 g\/m² or more but not more than 150 g\/m²"
},
- "3824 99 55": {
- "code": "3824 99 55",
- "description": "Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)"
+ "4802 58": {
+ "code": "4802 58",
+ "description": "Weighing more than 150 g\/m²"
},
- "3824 99 58": {
- "code": "3824 99 58",
- "description": "Nicotine patches (transdermal systems), intended to assist smokers to stop smoking"
+ "4802 61": {
+ "code": "4802 61",
+ "description": "In rolls"
},
- "3824 99 62": {
- "code": "3824 99 62",
- "description": "Intermediate products from the manufacture of monensin salts"
+ "4802 62 00": {
+ "code": "4802 62 00",
+ "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
},
- "3824 99 64": {
- "code": "3824 99 64",
+ "4802 69 00": {
+ "code": "4802 69 00",
"description": "Other"
},
- "3824 99 80": {
- "code": "3824 99 80",
- "description": "Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550"
- },
- "3824 99 92": {
- "code": "3824 99 92",
- "description": "In the form of a liquid at 20 °C"
+ "4803 00": {
+ "code": "4803 00",
+ "description": "Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets"
},
- "3824 99 93": {
- "code": "3824 99 93",
+ "4803 00 90": {
+ "code": "4803 00 90",
"description": "Other"
},
- "3824 99 96": {
- "code": "3824 99 96",
+ "4804 11": {
+ "code": "4804 11",
+ "description": "Unbleached"
+ },
+ "4804 19": {
+ "code": "4804 19",
"description": "Other"
},
- "3825": {
- "code": "3825",
- "description": "Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter"
+ "4805 91 00": {
+ "code": "4805 91 00",
+ "description": "Weighing 150 g\/m² or less"
},
- "3912 31 00": {
- "code": "3912 31 00",
- "description": "Carboxymethylcellulose and its salts"
+ "4810 13 00": {
+ "code": "4810 13 00",
+ "description": "In rolls"
},
- "3913 10 00": {
- "code": "3913 10 00",
- "description": "Alginic acid, its salts and esters"
+ "4810 14 00": {
+ "code": "4810 14 00",
+ "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
},
- "3917 10": {
- "code": "3917 10",
- "description": "Artificial guts (sausage casings) of hardened protein or of cellulosic materials"
+ "4810 19 00": {
+ "code": "4810 19 00",
+ "description": "Other"
},
- "3917 33 00": {
- "code": "3917 33 00",
- "description": "Other, not reinforced or otherwise combined with other materials, with fittings"
+ "4810 22 00": {
+ "code": "4810 22 00",
+ "description": "Lightweight coated paper"
},
- "3921 90 10": {
- "code": "3921 90 10",
- "description": "Of polyesters"
+ "4810 29": {
+ "code": "4810 29",
+ "description": "Other"
},
- "3922": {
- "code": "3922",
- "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics"
+ "4810 99 80": {
+ "code": "4810 99 80",
+ "description": "Other"
},
- "3922 20 00": {
- "code": "3922 20 00",
- "description": "Lavatory seats and covers"
+ "4811 41": {
+ "code": "4811 41",
+ "description": "Self-adhesive"
},
- "3922 90 00": {
- "code": "3922 90 00",
+ "4811 49 00": {
+ "code": "4811 49 00",
"description": "Other"
},
- "3923": {
- "code": "3923",
- "description": "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics"
- },
- "3924 10 00": {
- "code": "3924 10 00",
- "description": "Tableware and kitchenware"
+ "4811 90 00": {
+ "code": "4811 90 00",
+ "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
},
- "3924 90 00": {
- "code": "3924 90 00",
+ "4818 90": {
+ "code": "4818 90",
"description": "Other"
},
- "3925": {
- "code": "3925",
- "description": "Builders' ware of plastics, not elsewhere specified or included"
+ "4818 90 10": {
+ "code": "4818 90 10",
+ "description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
},
- "3925 90 80": {
- "code": "3925 90 80",
+ "4818 90 90": {
+ "code": "4818 90 90",
"description": "Other"
},
- "3926": {
- "code": "3926",
- "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914"
+ "4819 40 00": {
+ "code": "4819 40 00",
+ "description": "Other sacks and bags, including cones"
},
- "3926 20 00": {
- "code": "3926 20 00",
- "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts)"
+ "4819 60 00": {
+ "code": "4819 60 00",
+ "description": "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
},
- "3926 90": {
- "code": "3926 90",
- "description": "Other"
+ "4820 20 00": {
+ "code": "4820 20 00",
+ "description": "Exercise books"
},
- "3926 90 60": {
- "code": "3926 90 60",
- "description": "Protective face shields\/visors"
+ "4820 30 00": {
+ "code": "4820 30 00",
+ "description": "Binders (other than book covers), folders and file covers"
},
- "3926 90 97": {
- "code": "3926 90 97",
+ "4823 70 90": {
+ "code": "4823 70 90",
"description": "Other"
},
- "4011 70 00": {
- "code": "4011 70 00",
- "description": "Of a kind used on agricultural or forestry vehicles and machines"
- },
- "4012 19 00": {
- "code": "4012 19 00",
+ "4823 90 85": {
+ "code": "4823 90 85",
"description": "Other"
},
- "4012 20 00": {
- "code": "4012 20 00",
- "description": "Used pneumatic tyres"
+ "49": {
+ "code": "49",
+ "description": "CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS"
},
- "4013 90 00": {
- "code": "4013 90 00",
+ "4901 99 00": {
+ "code": "4901 99 00",
"description": "Other"
},
- "4014": {
- "code": "4014",
- "description": "Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber"
- },
- "4014 10 00": {
- "code": "4014 10 00",
- "description": "Sheath contraceptives"
+ "4902 10 00": {
+ "code": "4902 10 00",
+ "description": "Appearing at least four times a week"
},
- "4014 90 00": {
- "code": "4014 90 00",
- "description": "Other"
+ "4903 00 00": {
+ "code": "4903 00 00",
+ "description": "Children's picture, drawing or colouring books"
},
- "4015": {
- "code": "4015",
- "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber"
+ "4904 00 00": {
+ "code": "4904 00 00",
+ "description": "Music, printed or in manuscript, whether or not bound or illustrated"
},
- "4015 11 00": {
- "code": "4015 11 00",
- "description": "Surgical"
+ "4905 10 00": {
+ "code": "4905 10 00",
+ "description": "Globes"
},
- "4015 19 00": {
- "code": "4015 19 00",
- "description": "Other"
+ "4905 20 00": {
+ "code": "4905 20 00",
+ "description": "In book form"
},
- "4015 90 00": {
- "code": "4015 90 00",
+ "4905 90 00": {
+ "code": "4905 90 00",
"description": "Other"
},
- "4016 10 00": {
- "code": "4016 10 00",
- "description": "Of cellular rubber"
- },
- "4016 95 00": {
- "code": "4016 95 00",
- "description": "Other inflatable articles"
+ "4905 91 00": {
+ "code": "4905 91 00",
+ "description": "In book form"
},
- "4016 99": {
- "code": "4016 99",
+ "4905 99 00": {
+ "code": "4905 99 00",
"description": "Other"
},
- "4016 99 52": {
- "code": "4016 99 52",
- "description": "Rubber-to-metal bonded parts"
+ "4906 00 00": {
+ "code": "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"
+ },
+ "4907 00": {
+ "code": "4907 00",
+ "description": "Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title"
},
- "4016 99 57": {
- "code": "4016 99 57",
- "description": "Other"
+ "4907 00 10": {
+ "code": "4907 00 10",
+ "description": "Postage, revenue and similar stamps"
},
- "4016 99 91": {
- "code": "4016 99 91",
- "description": "Rubber-to-metal bonded parts"
+ "4907 00 30": {
+ "code": "4907 00 30",
+ "description": "Banknotes"
},
- "4016 99 97": {
- "code": "4016 99 97",
+ "4907 00 90": {
+ "code": "4907 00 90",
"description": "Other"
},
- "4017 00 00": {
- "code": "4017 00 00",
- "description": "Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber"
+ "4909 00 00": {
+ "code": "4909 00 00",
+ "description": "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"
},
- "4201 00 00": {
- "code": "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"
+ "4910 00 00": {
+ "code": "4910 00 00",
+ "description": "Calendars of any kind, printed, including calendar blocks"
},
- "4202": {
- "code": "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"
+ "4911 10": {
+ "code": "4911 10",
+ "description": "Trade advertising material, commercial catalogues and the like"
},
- "4203": {
- "code": "4203",
- "description": "Articles of apparel and clothing accessories, of leather or of composition leather"
+ "4911 10 10": {
+ "code": "4911 10 10",
+ "description": "Commercial catalogues"
},
- "4203 29 90": {
- "code": "4203 29 90",
+ "4911 10 90": {
+ "code": "4911 10 90",
"description": "Other"
},
- "4203 30 00": {
- "code": "4203 30 00",
- "description": "Belts and bandoliers"
+ "4911 91 00": {
+ "code": "4911 91 00",
+ "description": "Pictures, designs and photographs"
},
- "4401": {
- "code": "4401",
- "description": "Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms"
+ "4911 99 00": {
+ "code": "4911 99 00",
+ "description": "Other"
},
- "4401 11 00": {
- "code": "4401 11 00",
- "description": "Coniferous"
+ "5101 11 00": {
+ "code": "5101 11 00",
+ "description": "Shorn wool"
},
- "4401 12 00": {
- "code": "4401 12 00",
- "description": "Non-coniferous"
+ "5101 19 00": {
+ "code": "5101 19 00",
+ "description": "Other"
},
- "4401 31 00": {
- "code": "4401 31 00",
- "description": "Wood pellets"
+ "5301 10 00": {
+ "code": "5301 10 00",
+ "description": "Flax, raw or retted"
},
- "4401 32 00": {
- "code": "4401 32 00",
- "description": "Wood briquettes"
+ "5301 21 00": {
+ "code": "5301 21 00",
+ "description": "Broken or scutched"
},
- "4401 39 00": {
- "code": "4401 39 00",
+ "5301 29 00": {
+ "code": "5301 29 00",
"description": "Other"
},
- "4401 40": {
- "code": "4401 40",
- "description": "Sawdust and wood waste and scrap, not agglomerated"
+ "5305 00 00": {
+ "code": "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)"
},
- "4401 40 10": {
- "code": "4401 40 10",
- "description": "Sawdust"
+ "5601 21": {
+ "code": "5601 21",
+ "description": "Of cotton"
},
- "4401 40 90": {
- "code": "4401 40 90",
- "description": "Other"
+ "5601 22": {
+ "code": "5601 22",
+ "description": "Of man-made fibres"
},
- "4401 41 00": {
- "code": "4401 41 00",
- "description": "Sawdust"
+ "57": {
+ "code": "57",
+ "description": "CHAPTER 57 - CARPETS AND OTHER TEXTILE FLOOR COVERINGS"
},
- "4401 49 00": {
- "code": "4401 49 00",
- "description": "Other"
+ "5805 00 00": {
+ "code": "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"
},
- "4403": {
- "code": "4403",
- "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
+ "61": {
+ "code": "61",
+ "description": "CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED"
},
- "4403 11 00": {
- "code": "4403 11 00",
- "description": "Coniferous"
+ "62": {
+ "code": "62",
+ "description": "CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED"
},
- "4403 12 00": {
- "code": "4403 12 00",
- "description": "Non-coniferous"
+ "64": {
+ "code": "64",
+ "description": "CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES"
},
- "4403 21": {
- "code": "4403 21",
- "description": "Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "65": {
+ "code": "65",
+ "description": "CHAPTER 65 - HEADGEAR AND PARTS THEREOF"
},
- "4403 22 00": {
- "code": "4403 22 00",
- "description": "Of pine (Pinus spp.), other"
+ "3003": {
+ "code": "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"
},
- "4403 23": {
- "code": "4403 23",
- "description": "Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "3004": {
+ "code": "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"
},
- "4403 24 00": {
- "code": "4403 24 00",
- "description": "Of fir (Abies spp.) and spruce (Picea spp.), other"
+ "3005": {
+ "code": "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"
},
- "4403 25": {
- "code": "4403 25",
- "description": "Other, of which the smallest cross-sectional dimension is 15 cm or more"
+ "3006": {
+ "code": "3006",
+ "description": "Pharmaceutical goods specified in note 4 to this chapter"
},
- "4403 41 00": {
- "code": "4403 41 00",
- "description": "Dark red meranti, light red meranti and meranti bakau"
+ "3102": {
+ "code": "3102",
+ "description": "Mineral or chemical fertilisers, nitrogenous"
},
- "4403 42 00": {
- "code": "4403 42 00",
- "description": "Teak"
+ "3103": {
+ "code": "3103",
+ "description": "Mineral or chemical fertilisers, phosphatic"
},
- "4403 49": {
- "code": "4403 49",
- "description": "Other"
+ "3104": {
+ "code": "3104",
+ "description": "Mineral or chemical fertilisers, potassic"
},
- "4403 91 00": {
- "code": "4403 91 00",
- "description": "Of oak (Quercus spp.)"
+ "3105": {
+ "code": "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"
},
- "4403 93 00": {
- "code": "4403 93 00",
- "description": "Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "3201": {
+ "code": "3201",
+ "description": "Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives"
},
- "4403 94 00": {
- "code": "4403 94 00",
- "description": "Of beech (Fagus spp.), other"
+ "3202": {
+ "code": "3202",
+ "description": "Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning"
},
- "4403 95": {
- "code": "4403 95",
- "description": "Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more"
+ "3204": {
+ "code": "3204",
+ "description": "Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined"
},
- "4403 96 00": {
- "code": "4403 96 00",
- "description": "Of birch (Betula spp.), other"
+ "3206": {
+ "code": "3206",
+ "description": "Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined"
},
- "4403 97 00": {
- "code": "4403 97 00",
- "description": "Of poplar and aspen (Populus spp.)"
+ "3301": {
+ "code": "3301",
+ "description": "Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils"
},
- "4403 98 00": {
- "code": "4403 98 00",
- "description": "Of eucalyptus (Eucalyptus spp.)"
+ "3302": {
+ "code": "3302",
+ "description": "Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages"
},
- "4403 99 00": {
- "code": "4403 99 00",
- "description": "Other"
+ "3304": {
+ "code": "3304",
+ "description": "Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations"
},
- "4421 91 00": {
- "code": "4421 91 00",
- "description": "Of bamboo"
+ "3306": {
+ "code": "3306",
+ "description": "Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages"
},
- "4421 99 10": {
- "code": "4421 99 10",
- "description": "Of fibreboard"
+ "3307": {
+ "code": "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"
},
- "4421 99 91": {
- "code": "4421 99 91",
- "description": "Coffins"
+ "3401": {
+ "code": "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"
+ },
+ "3402": {
+ "code": "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"
},
- "4421 99 99": {
- "code": "4421 99 99",
- "description": "Other"
+ "3501": {
+ "code": "3501",
+ "description": "Casein, caseinates and other casein derivatives; casein glues"
},
- "4602 11 00": {
- "code": "4602 11 00",
- "description": "Of bamboo"
+ "3502": {
+ "code": "3502",
+ "description": "Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives"
},
- "4602 12 00": {
- "code": "4602 12 00",
- "description": "Of rattan"
+ "3505": {
+ "code": "3505",
+ "description": "Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches"
},
- "4602 19 90": {
- "code": "4602 19 90",
- "description": "Other"
+ "3507": {
+ "code": "3507",
+ "description": "Enzymes; prepared enzymes not elsewhere specified or included"
},
- "4706 91 00": {
- "code": "4706 91 00",
- "description": "Mechanical"
+ "3808": {
+ "code": "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)"
},
- "4801 00 00": {
- "code": "4801 00 00",
- "description": "Newsprint, in rolls or sheets"
+ "3822": {
+ "code": "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"
},
- "4802": {
- "code": "4802",
- "description": "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard"
+ "3823": {
+ "code": "3823",
+ "description": "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols"
},
- "4802 20 00": {
- "code": "4802 20 00",
- "description": "Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard"
+ "3824": {
+ "code": "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"
},
- "4802 54 00": {
- "code": "4802 54 00",
- "description": "Weighing less than 40 g\/m²"
+ "3825": {
+ "code": "3825",
+ "description": "Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter"
},
- "4802 55": {
- "code": "4802 55",
- "description": "Weighing 40 g\/m² or more but not more than 150 g\/m², in rolls"
+ "3922": {
+ "code": "3922",
+ "description": "Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics"
},
- "4802 56": {
- "code": "4802 56",
- "description": "Weighing 40 g\/m² or more but not more than 150 g\/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
+ "3923": {
+ "code": "3923",
+ "description": "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics"
},
- "4802 57 00": {
- "code": "4802 57 00",
- "description": "Other, weighing 40 g\/m² or more but not more than 150 g\/m²"
+ "3925": {
+ "code": "3925",
+ "description": "Builders' ware of plastics, not elsewhere specified or included"
},
- "4802 58": {
- "code": "4802 58",
- "description": "Weighing more than 150 g\/m²"
+ "3926": {
+ "code": "3926",
+ "description": "Other articles of plastics and articles of other materials of headings 3901 to 3914"
},
- "4802 61": {
- "code": "4802 61",
- "description": "In rolls"
+ "4014": {
+ "code": "4014",
+ "description": "Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber"
},
- "4802 62 00": {
- "code": "4802 62 00",
- "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
+ "4015": {
+ "code": "4015",
+ "description": "Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber"
},
- "4802 69 00": {
- "code": "4802 69 00",
- "description": "Other"
+ "4202": {
+ "code": "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"
},
- "4803 00": {
- "code": "4803 00",
- "description": "Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets"
+ "4203": {
+ "code": "4203",
+ "description": "Articles of apparel and clothing accessories, of leather or of composition leather"
},
- "4803 00 90": {
- "code": "4803 00 90",
- "description": "Other"
+ "4401": {
+ "code": "4401",
+ "description": "Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms"
},
- "4804 11": {
- "code": "4804 11",
- "description": "Unbleached"
+ "4403": {
+ "code": "4403",
+ "description": "Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared"
},
- "4804 19": {
- "code": "4804 19",
- "description": "Other"
+ "4802": {
+ "code": "4802",
+ "description": "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard"
},
"4805": {
"code": "4805",
"description": "Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter"
},
- "4805 91 00": {
- "code": "4805 91 00",
- "description": "Weighing 150 g\/m² or less"
- },
"4806": {
"code": "4806",
"description": "Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets"
@@ -7315,42 +7475,6 @@
"code": "4809",
"description": "Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets"
},
- "4810 13 00": {
- "code": "4810 13 00",
- "description": "In rolls"
- },
- "4810 14 00": {
- "code": "4810 14 00",
- "description": "In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state"
- },
- "4810 19 00": {
- "code": "4810 19 00",
- "description": "Other"
- },
- "4810 22 00": {
- "code": "4810 22 00",
- "description": "Lightweight coated paper"
- },
- "4810 29": {
- "code": "4810 29",
- "description": "Other"
- },
- "4810 99 80": {
- "code": "4810 99 80",
- "description": "Other"
- },
- "4811 41": {
- "code": "4811 41",
- "description": "Self-adhesive"
- },
- "4811 49 00": {
- "code": "4811 49 00",
- "description": "Other"
- },
- "4811 90 00": {
- "code": "4811 90 00",
- "description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres"
- },
"4816": {
"code": "4816",
"description": "Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes"
@@ -7363,158 +7487,30 @@
"code": "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"
},
- "4818 90": {
- "code": "4818 90",
- "description": "Other"
- },
- "4818 90 10": {
- "code": "4818 90 10",
- "description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
- },
- "4818 90 90": {
- "code": "4818 90 90",
- "description": "Other"
- },
- "4819 40 00": {
- "code": "4819 40 00",
- "description": "Other sacks and bags, including cones"
- },
- "4819 60 00": {
- "code": "4819 60 00",
- "description": "Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
- },
- "4820 20 00": {
- "code": "4820 20 00",
- "description": "Exercise books"
- },
- "4820 30 00": {
- "code": "4820 30 00",
- "description": "Binders (other than book covers), folders and file covers"
- },
"4823": {
"code": "4823",
"description": "Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres"
},
- "4823 70 90": {
- "code": "4823 70 90",
- "description": "Other"
- },
- "4823 90 85": {
- "code": "4823 90 85",
- "description": "Other"
- },
"4901": {
"code": "4901",
"description": "Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets"
},
- "4901 99 00": {
- "code": "4901 99 00",
- "description": "Other"
- },
"4902": {
- "code": "4902",
- "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
- },
- "4902 10 00": {
- "code": "4902 10 00",
- "description": "Appearing at least four times a week"
- },
- "4903 00 00": {
- "code": "4903 00 00",
- "description": "Children's picture, drawing or colouring books"
- },
- "4904 00 00": {
- "code": "4904 00 00",
- "description": "Music, printed or in manuscript, whether or not bound or illustrated"
- },
- "4905": {
- "code": "4905",
- "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
- },
- "4905 10 00": {
- "code": "4905 10 00",
- "description": "Globes"
- },
- "4905 20 00": {
- "code": "4905 20 00",
- "description": "In book form"
- },
- "4905 90 00": {
- "code": "4905 90 00",
- "description": "Other"
- },
- "4905 91 00": {
- "code": "4905 91 00",
- "description": "In book form"
- },
- "4905 99 00": {
- "code": "4905 99 00",
- "description": "Other"
- },
- "4906 00 00": {
- "code": "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"
- },
- "4907 00": {
- "code": "4907 00",
- "description": "Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title"
- },
- "4907 00 10": {
- "code": "4907 00 10",
- "description": "Postage, revenue and similar stamps"
- },
- "4907 00 30": {
- "code": "4907 00 30",
- "description": "Banknotes"
+ "code": "4902",
+ "description": "Newspapers, journals and periodicals, whether or not illustrated or containing advertising material"
},
- "4907 00 90": {
- "code": "4907 00 90",
- "description": "Other"
+ "4905": {
+ "code": "4905",
+ "description": "Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed"
},
"4908": {
"code": "4908",
"description": "Transfers (decalcomanias)"
},
- "4909 00 00": {
- "code": "4909 00 00",
- "description": "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"
- },
- "4910 00 00": {
- "code": "4910 00 00",
- "description": "Calendars of any kind, printed, including calendar blocks"
- },
"4911": {
"code": "4911",
"description": "Other printed matter, including printed pictures and photographs"
},
- "4911 10": {
- "code": "4911 10",
- "description": "Trade advertising material, commercial catalogues and the like"
- },
- "4911 10 10": {
- "code": "4911 10 10",
- "description": "Commercial catalogues"
- },
- "4911 10 90": {
- "code": "4911 10 90",
- "description": "Other"
- },
- "4911 91 00": {
- "code": "4911 91 00",
- "description": "Pictures, designs and photographs"
- },
- "4911 99 00": {
- "code": "4911 99 00",
- "description": "Other"
- },
- "5101 11 00": {
- "code": "5101 11 00",
- "description": "Shorn wool"
- },
- "5101 19 00": {
- "code": "5101 19 00",
- "description": "Other"
- },
"5102": {
"code": "5102",
"description": "Fine or coarse animal hair, not carded or combed"
@@ -7527,38 +7523,10 @@
"code": "5301",
"description": "Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)"
},
- "5301 10 00": {
- "code": "5301 10 00",
- "description": "Flax, raw or retted"
- },
- "5301 21 00": {
- "code": "5301 21 00",
- "description": "Broken or scutched"
- },
- "5301 29 00": {
- "code": "5301 29 00",
- "description": "Other"
- },
- "5305 00 00": {
- "code": "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)"
- },
"5601": {
"code": "5601",
"description": "Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps"
},
- "5601 21": {
- "code": "5601 21",
- "description": "Of cotton"
- },
- "5601 22": {
- "code": "5601 22",
- "description": "Of man-made fibres"
- },
- "5805 00 00": {
- "code": "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"
- },
"6103": {
"code": "6103",
"description": "Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted"
@@ -7867,14 +7835,26 @@
"code": "6802 99 90",
"description": "Other"
},
- "6810": {
- "code": "6810",
- "description": "Articles of cement, of concrete or of artificial stone, whether or not reinforced"
- },
"6811": {
"code": "6811",
"description": "Articles of asbestos-cement, of cellulose fibre-cement or the like"
},
+ "6913": {
+ "code": "6913",
+ "description": "Statuettes and other ornamental ceramic articles"
+ },
+ "6913 90 98": {
+ "code": "6913 90 98",
+ "description": "Other"
+ },
+ "72": {
+ "code": "72",
+ "description": "CHAPTER 72 - IRON AND STEEL"
+ },
+ "6810": {
+ "code": "6810",
+ "description": "Articles of cement, of concrete or of artificial stone, whether or not reinforced"
+ },
"6815 99 00": {
"code": "6815 99 00",
"description": "Other"
@@ -7883,18 +7863,10 @@
"code": "6910",
"description": "Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures"
},
- "6913": {
- "code": "6913",
- "description": "Statuettes and other ornamental ceramic articles"
- },
"6913 90 93": {
"code": "6913 90 93",
"description": "Earthenware or fine pottery"
},
- "6913 90 98": {
- "code": "6913 90 98",
- "description": "Other"
- },
"6914": {
"code": "6914",
"description": "Other ceramic articles"
@@ -8155,6 +8127,14 @@
"code": "8215 99 10",
"description": "Of stainless steel"
},
+ "8310 00 00": {
+ "code": "8310 00 00",
+ "description": "Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"
+ },
+ "84": {
+ "code": "84",
+ "description": "CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF"
+ },
"8301": {
"code": "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"
@@ -8163,10 +8143,6 @@
"code": "8306 29 00",
"description": "Other"
},
- "8310 00 00": {
- "code": "8310 00 00",
- "description": "Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405"
- },
"8413": {
"code": "8413",
"description": "Pumps for liquids, whether or not fitted with a measuring device; liquid elevators"
@@ -8263,30 +8239,6 @@
"code": "8428 90 90",
"description": "Other"
},
- "8432": {
- "code": "8432",
- "description": "Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers"
- },
- "8433": {
- "code": "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"
- },
- "8434": {
- "code": "8434",
- "description": "Milking machines and dairy machinery"
- },
- "8435": {
- "code": "8435",
- "description": "Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages"
- },
- "8436": {
- "code": "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"
- },
- "8437": {
- "code": "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"
- },
"8442 30 00": {
"code": "8442 30 00",
"description": "Machinery, apparatus and equipment"
@@ -8295,10 +8247,6 @@
"code": "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)"
},
- "8443": {
- "code": "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"
- },
"8443 31 00": {
"code": "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"
@@ -8311,18 +8259,10 @@
"code": "8443 32 10",
"description": "Printers"
},
- "8470": {
- "code": "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"
- },
"8470 10 00": {
"code": "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"
},
- "8471": {
- "code": "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"
- },
"8471 49 00": {
"code": "8471 49 00",
"description": "Other, presented in the form of systems"
@@ -8339,10 +8279,6 @@
"code": "8471 80 00",
"description": "Other units of automatic data-processing machines"
},
- "8472": {
- "code": "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)"
- },
"8472 90": {
"code": "8472 90",
"description": "Other"
@@ -8355,6 +8291,54 @@
"code": "8472 90 90",
"description": "Other"
},
+ "8479 89 97": {
+ "code": "8479 89 97",
+ "description": "Other"
+ },
+ "85": {
+ "code": "85",
+ "description": "CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES"
+ },
+ "8432": {
+ "code": "8432",
+ "description": "Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers"
+ },
+ "8433": {
+ "code": "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"
+ },
+ "8434": {
+ "code": "8434",
+ "description": "Milking machines and dairy machinery"
+ },
+ "8435": {
+ "code": "8435",
+ "description": "Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages"
+ },
+ "8436": {
+ "code": "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"
+ },
+ "8437": {
+ "code": "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"
+ },
+ "8443": {
+ "code": "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"
+ },
+ "8470": {
+ "code": "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"
+ },
+ "8471": {
+ "code": "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"
+ },
+ "8472": {
+ "code": "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)"
+ },
"8473": {
"code": "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"
@@ -8363,10 +8347,6 @@
"code": "8479",
"description": "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter"
},
- "8479 89 97": {
- "code": "8479 89 97",
- "description": "Other"
- },
"8504 40 55": {
"code": "8504 40 55",
"description": "Accumulator chargers"
@@ -8411,6 +8391,14 @@
"code": "8509 80 00",
"description": "Other appliances"
},
+ "87": {
+ "code": "87",
+ "description": "CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES THEREOF"
+ },
+ "90": {
+ "code": "90",
+ "description": "CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF"
+ },
"8512": {
"code": "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"
@@ -8983,10 +8971,6 @@
"code": "9026 10",
"description": "For measuring or checking the flow or level of liquids"
},
- "9027": {
- "code": "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"
- },
"9027 80": {
"code": "9027 80",
"description": "Other instruments and apparatus"
@@ -9007,10 +8991,6 @@
"code": "9027 90 00",
"description": "Microtomes; parts and accessories"
},
- "9031": {
- "code": "9031",
- "description": "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors"
- },
"9033 00": {
"code": "9033 00",
"description": "Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90"
@@ -9019,6 +8999,30 @@
"code": "9033 00 90",
"description": "Other"
},
+ "91": {
+ "code": "91",
+ "description": "CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF"
+ },
+ "9105 11 00": {
+ "code": "9105 11 00",
+ "description": "Electrically operated"
+ },
+ "9105 19 00": {
+ "code": "9105 19 00",
+ "description": "Other"
+ },
+ "94": {
+ "code": "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"
+ },
+ "9027": {
+ "code": "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"
+ },
+ "9031": {
+ "code": "9031",
+ "description": "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors"
+ },
"9101": {
"code": "9101",
"description": "Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal"
@@ -9035,14 +9039,6 @@
"code": "9105",
"description": "Other clocks"
},
- "9105 11 00": {
- "code": "9105 11 00",
- "description": "Electrically operated"
- },
- "9105 19 00": {
- "code": "9105 19 00",
- "description": "Other"
- },
"9401": {
"code": "9401",
"description": "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof"
@@ -9187,6 +9183,10 @@
"code": "9619 00 89",
"description": "Other (for example, incontinence care articles)"
},
+ "97": {
+ "code": "97",
+ "description": "CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES"
+ },
"9701": {
"code": "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"