VAT Annex 3 for INFO 205

Annex 3 List of Goods Subject to the First Reduced Tax Rate

Customs tariff nomenclature code                                         Name of goods

01-05, 07-23, 25     Food, including drinks, except for alcoholic drinks and feed for animals;  live animals, seeds, plants and additives usually intended for food preparation; products                        usually used as food supplements or substitutes; water. Except for goods classified under numerical codes 2203-2208 and goods with the numerical codes 0402, 0404, 1901, 2106 a 2201, that are   included in VAT Annex.3a .

06                          Live woody plants and other plants; onions, roots and the like; cut flowers and decorative foliage. 

07-12                    Plants and seeds

28-30,                   Radiopharmaceuticals, sorbitol for diabetics, aspartame, saccharine and its salts, antibiotics, pharmaceutical products - only intended  for health services, prevention of diseases, and treatment for human medicine use.

                            Except for goods classified under numerical codes 2843-2846, 2852, 3002,3003, 3004, 3006, which are included in VAT Annex.3a.

01-96                   Medical devices under the legal regulation regulating medical devices that are usually intended for exclusive personal use by disabled persons to treat their disability or to                              mitigate its consequences, if they are medical devices that can be classified into the groups stated in Section A of VAT Annex 3  of the Act on public health insurance or that are stated in VAT Annex 4 to the Act on public health insurance, except for medical devices included in the following kinds (types) of medical devices in Sections B and C of VAT Annex 3    - all kinds (types) of medical devices stated in Section B 

                                       - coiled tampons, cellulose cotton wool

                                       - ostomy care devices - deodorant types, wigs.

 01-96                  Medical devices under the legal regulation regulating 

medical devices that are usually intended for exclusive personal use by disabled persons to treat their disability or to mitigate its consequences, if they are medical devices produced according to a prescription issued by a qualified health professional in which such professional issues an individual proposal for the characteristics of a medical device intended for use solely by the particular patient.

90                         Orthopaedic devices and instruments, including crutches, surgical belts and hernia belts; splints and other devices for fracture treatment;

artificial body parts; devices for hearing-impaired persons and other devices worn or carried, or implanted in the body to compensate the consequences of a defect or disability, but only medical devices under the legal regulation regulating medical devices, if such devices are usually intended for exclusive  devices, if such devices are usually intended for exclusive personal use  by disabled persons to treat their disability or to mitigate its consequences.

 48, 64, 66, 84, 85, 87, 90, 91  Goods for personal use by the ill to mitigate the consequences of disease, that are not medical devices under special legal regulations, namely:

                             - Braille paper

                             - Bathroom and kitchen scales with voice output for blind and visually impaired persons

                             - Typewriters and text processing machines (word processors) adapted to be used by blind and visually impaired persons or persons with their upper limb amputated or paralysed

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

                             - Computers specially adapted for blind and visually impaired persons  with voice or tactile output or a hardware adapter for magnifying text and images, and their devices and auxiliary equipment with voice or tactile output or a hardware adapter for magnifying text and images.

                             - Braille computer printers for blind and visually impaired persons, keyboards for blind and visually impaired persons and other output and input computer devices for processing tactile writing

                             - Computer devices and computer auxiliary equipment that may be controlled by persons with impaired fine motor skills or amputated limbs.

                             - Telephones and videophones designed for use by deaf persons

                             - Magnifiers of the television image for blind and visually impaired persons

                             - Special acoustic or visual instruments for deaf, blind and visually impaired persons

                             - Manual controls of foot pedals, hand levers, including gear levers, for disabled persons

                             - Watches for blind and visually impaired persons with tactile or voice output and a case not made of precious metals, and vibrating and illuminated watches for deaf persons

                             - Vibrating and illuminated alarm clocks for deaf persons and alarm clocks with voice or tactile output for blind and visually impaired persons

                             - Parts and components of such products, for which a statutory declaration proves that the goods pertain to certain kind of goods stated above.

94                        - Child car seats.

4401                    - Fuel wood in the form of logs, billets, twigs, faggots or similar forms; wood in chips or particles, sawdust and wood waste and scrap, also agglomerated into logs, briquettes, pellets or similar forms, intended as fuel. The customs tariff nomenclature code shall mean the code of the description of selected products that is stated in the customs tariff in the effective wording to 1. January 2018 72) .The first reduced tax rate applies to goods that correspond to the customs tariff nomenclature code and, at the same time, to the expressly stated verbal description for such code in the textual part of this Annex. For the purposes of classifying goods into the applicable tax rate, alcoholic drinks will mean alcoholic drinks under Act No. 65/2017 Coll., on Health Protection Against Harmful Effects of Addictive Substances, as amended.

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