VAT – Annex No.3

List of Goods Subject to Reduced Rate of Tax

Nomenclature code       Name of goods

of the Customs Tariff

01-05, 07-23, 25  - Food; animal feed; live animals, seeds, plants and additives, usually intended for the preparation of food; products usually used as a food supplement or substitute.                          Except for drinks and water; this does not apply to selected drinks.

2201         - Drinking water.                      

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

07-12        - Plants and seeds.                        

28-30        - Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products - only for health services, prevention of diseases and treatments for human medical purposes; radiopharmaceuticals, vaccines, drugs, contrast agents for X-ray examinations, diagnostic reagents for administration to patients, chemical hormonal-based contraceptives - intended for health and veterinary services, disease prevention and treatment for human and veterinary medical purposes.                       

4902, 8523  - Newspapers, journals and periodicals, including sound recordings of presentation of their content, unless they are goods, for which advertising accounts for more than 50% of the content according to the 40/1995 Coll. law governing the regulation of advertising

                    - consisting exclusively or principally of musical sound or audiovisual content.

 01-96          - Medical devices according to the Medical Device Regulation and their accessories as defined in this Regulation, if they are made as prescribed by a qualified healthcare professional by which that professional issues an individual proposal of the characteristics of a medical device intended for use only for one specific patient.

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

9001 30        - Contact lenses that are medical devices according to the Medical Device Regulation.  

9001 40        - Glass spectacle lenses that are medical devices according to  Medical Device Regulation.  

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

9003             - Frames and mountings for spectacles, goggles or the like, and parts thereofthat are medical devices according to the Medical Device Regulation, and their accessories in accordance with this Regulation.  

9004             - Spectacles, goggles and the like, corrective, protective or other that are medical devices under the Medical Device Regulation.  

9018 31,       - Syringes, needles, catheters, cannulae and the like 

9018 32,         that are medical devices under the Medical Device 

9018 39 00     Regulation.  

9019             - Mechano-therapy appliances; massage apparatus; psychotechnical apparatus; apparatus for ozone, oxygen, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. Only if they are medical devices according to the Medical Device Regulation. Accessories for these medical devices according to this Regulation.   

9020 00 00   - Other respirators and gas masks, excluding protective masks without mechanical parts and replaceable filters that are medical devices according to the Medical Device Regulation, and their accessories in accordance with this Regulation.  

9021             - Orthopaedic aids and appliances, including crutches, surgical belts and hernia belts; splints and other appliances for the treatment of fractures; artificial parts of the body; hearing aids and other appliancesworn or carried or implanted in the body to compensate for a defect or disability. Only if it is a medical device under the Medical Device Regulation. Accessories of these         medical devices under this Regulation.  

9025             - Thermometers that are medical devices according to the Medical Device Regulation.  

9026             - Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases that are medical devices under the Medical Device Regulation, and their accessories under this Regulation.

48, 64, 66, 84, - Goods for personal use by the sick or disabled 

85, 87, 90, 91   to cure an illness or disability or to alleviate its consequences that are not a medical device or accessory of medical devices according to the legal regulation governing                       medical devices, namely:

- Braille paper

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

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

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

 - Computers specially adapted for blind and partially sighted persons with voice or tactile output or a hardware adapter for font and image magnification, and their units and attachments                      with voice or tactile output or a hardware adapter for font and image enlargement

 - Braille computer printer for blind and partially sighted persons, keyboards for blind and partially sighted persons and other computer output and input units for tactile font processing

 - Computer units and computer attachments enabling their control by persons with reduced fine motor skills or amputated limbs

 - Telephones and videophones designed for use by deaf persons 

 - Television image magnifiers for blind and partially sighted persons

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

 - Manual foot pedal controls, hand levers, including gear lever, for disabled persons

 - Watches for blind and partially sighted people with tactile or voice output with a housing other than precious metal and vibrating and lighting watches for deaf persons  

 - Vibrating and light alarm clocks for the deaf and voice-activated alarm clocks or tactile output for blind and partially sighted persons

 - Parts and components of such products for which an affidavit evidence that the goods belong to a particular type of goods listed above.

 94           - Car seats for children.  

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