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