Česká verze
Table of content
The content of this page is part of the Single Digital Gateway (SDG) project of the European Union. More about the project
Main information
List of Goods Subject to the Second Reduced Tax Rate
Customs tariff
nomenclature code Name of goods
------------------------------------------------------------------------------------------------
0402, 0404, 1901, 2106 - infant formulae and follow-on formulae and baby food.
------------------------------------------------------------------------------------------------
0801, 1101 through 1106, 1201, - Products of the milling industry, namely:
1204, 1206 through 1208, 1212, - from cereals stated under the codes
1214, 2004, 2005 of the customs tariff nomenclature in Chapter 10
- from the products stated under the codes
of the customs tariff nomenclature in Chapters 8 and 12
- from potatoes
- from dried legumes in number 0713, from sago or from roots
or tubers in number 0714 or from products in Chapter 8.
------------------------------------------------------------------------------------------------
1107 through 1109, 1903, 3505 - Malt, starches, wheat gluten and mixtures of such products.
------------------------------------------------------------------------------------------------
1806, 1901, 2004, 2005, - Modified products of the milling industry and ready-to-use mixes for
2103, 2106 the preparation of food for persons intolerant to gluten.
------------------------------------------------------------------------------------------------
2201 - drinking water.
------------------------------------------------------------------------------------------------
2843-2846, 2852, 3002, - Radiopharmaceuticals, vaccines, medicines, opacifying preparations for
3003, 3004, 3006 X-ray examinations, diagnostic reagents intended to be administered to patients, chemical contraceptive preparations based on hormones -
intended for health and veterinary services, prevention of diseases and treatment for human and veterinary medicinal uses.
4901 - 4905, 4911, 8523 - Books, brochures, leaflets, handbills, newspapers, magazines, periodicals, picture books, drawing templates, colouring books, sheet music and cartographic products, including audio recordings of the presentation of their contents, provided that - they are on a tangible medium, and - it is not goods where advertising exceeds 50% of the content or goods that solely or largely consist of musical audio content or audio-visual content.
For the purposes of classifying goods into the applicable tax rate, customs tariff nomenclature code shall mean the numerical code of the description of selected products that is stated in the customs
tariff in the effective wording to 1. January 201872) .
The second reduced tax rate applies to goods that correspond to the customs tariff nomenclature code and, at the same time, to the expressly stated verbal description for such code in the textual part of this Annex.
For the purposes of this Act, newspapers shall mean daily newspapers and printed news periodicals issued no less than twice per year under the same name and in a typical design without any fixed connection of individual sheets.
For the purposes of classifying goods into the applicable tax rate, infant formulae and follow-on formulae shall mean food defined in Article 2 (2)(c) and (d) of Regulation (EU) No. 609/2013 of
the European Parliament and of the Council of 12 June 2013 on food intended for infants and young children, food for special medical purposes, and total diet replacement for weight control and
repealing Council Directive 92/52/EEC, Commission Directives 96/8/EC, 1999/21/EC, 2006/125/EC
and 2006/141/EC, Directive 2009/39/EC of the European Parliament and of the Council and Commission Regulations (EC) No. 41/2009 and (EC) No. 953/2009. Baby food shall mean food defined in Article 2 (2)(f) of Regulation (EU) No. 609/2013. Products of the milling industry and mixes of such products, malt, starches, wheat gluten and mixes of such products, modified products of the milling industry and ready-to-use mixes for the preparation of food for persons intolerant to gluten must meet the compositional requirements of food for persons intolerant to gluten, which are defined in Commission Regulation (EC) No. 41/2009 of 20 January 2009 concerning the composition and labelling of foodstuffs suitable for people intolerant to gluten.
read more
Additional information
Reference to legal acts
For the purposes of this Act, drinking water will mean the drinking water delivered to customers through water supply systems under Act No. 274/2001 Coll., on Water Supply and Sewage Systems for Public Need and on the Amendment of Certain Acts (Act on Water Supply and Sewage Systems), as amended.
For the purposes of classifying goods into the applicable tax rate, picture book for children shall mean a children's book where illustrations form the main interest and the text is of subsidiary importance.
For the purposes of classifying goods into the applicable tax rate, advertising shall mean advertising under Act No. 40/1995 Coll., on the regulation of advertising and on the amendment and supplement of Act No. 468/1991 Coll., on the operation of radio and television broadcasting, as amended, as amended.
____________________
72) Annex I to Council Regulation (EEC) No. 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and the Common Customs Tariff.
Responsible Public Authority
|
Ministerstvo financí Letenská 525/15 Malá Strana 11800 Praha 1 |
Datová schránka: xzeaauv E-mail: podatelna@mfcr.cz Web: www.mfcr.cz |
Last checked at 03.05.2023
