VAT Act Annex 1 (to § 4 number 4a)

Annex 1 (to § 4 number 4a)

List of goods that may be subject to the VAT warehouse rules

Tabelle in neuem Fenster öffnen
Cons. number
Description of goods
Customs tariff
(Chapter, position, sub-position)
 1
Potatoes, fresh or refrigerated
Position 0701
 2
Olives, made temporarily non-perishable (e. g. through sulphur dioxide or in water, to which salt is added, sulphur dioxide, other substances that act as temporary preservatives), not suitable for direct consumption
Sub-position 0711 20
 3
Edible nuts, fresh or dried, also without shells or blanched
Positions 0801 and 0802
 4
Coffee, unroasted, not decaffeinated, decaffeinated
Sub-positions 0901 11 00 and 0901 12 00
 5
Tea, also aromatic
Position 0902
 6
Corn
Positions 1001 to 1005, 1007 00 and 1008
 7
Raw rice (paddy rice)
Sub-position 1006 10
 8
Oilseed and oleaginous fruit
Positions 1201 00 to 1207
 9
Vegetable fat and oils and their fractions, raw, also refined, but not chemically modified
Positions 1507 to 1515
10
Raw sugar
Sub-positions 1701 11 and 1701 12
11
Cocoa beans and cocoa bean fractions, raw or roasted
Position 1801 00 00
12
Mineral oils (including propane and butane as well as petroleum from crude oil)
Positions 2709 00, 2710, Sub-positions 2711 12 and 2711 13
13
Products from the chemical industry
Chapters 28 and 29
14
Natural rubber in primary forms or in plates, sheets or strips
Positions 4001 and 4002
15
Chemical wood pulps, except those used for dissolving; wood pulps, produced through a combination of mechanical or chemical treatment processes
Positions 4703 to 4705 00 00
16
Wool, neither carded nor combed
Position 5101
17
Silver, unwrought or in powder form
From position 7106
18
Gold, unwrought or in powder form, for non-monetary purposes
Sub-positions 7108 11 00 and 7108 12 00
19
Platinum, unwrought or in powder form
From position 7110
20
Iron and steel products
Positions 7207 to 7212, 7216, 7219, 7220, 7225 and 7226
21
Non-refined copper and copper anodes for electrolytic refining; refined copper and unwrought copper base alloys; pre-alloy copper; copper wire
Positions 7402 00 00, 7403, 7405 00 00 and 7408
22
Unwrought nickel
Position 7502
23
Unwrought aluminium
Position 7601
24
Unwrought lead
Position 7801
25
Unwrought zinc
Position 7901
26
Unwrought tin
Position 8001
27
Other base metals, excluding goods made from them, waste and scrap
From positions 8101 to 8112

The goods must not be adapted for delivery at the retail level.

Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183