VAT Act Annex 2 (to § 12 paragraph 2 numbers
1, 2, 12, 13 und 14)
Annex 2 (to § 12 paragraph 2 numbers 1, 2, 12, 13 und 14)
List of goods subject to the reduced tax rate
Tabelle in neuem Fenster öffnen
Cons. number | Description of goods | Customs tariff (Chapter, position, sub-position) | ||
1 | Live animals,
namely | |||
a) | (deleted) | |||
b) | mules and hinny, | From position 0101 | ||
c) | domestic cattle including
pure-bred bulls, | From position 0102 | ||
d) | domestic pigs including
pure-bred boars, | From position 0103 | ||
e) | domestic sheep including
pure-bred rams, | From position 0104 | ||
f) | domestic goats including
pure-bred bucks, | From position 0104 | ||
g) | domestic poultry (chickens,
ducks, geese, turkeys and guinea fowl), | Position 0105 | ||
h) | domestic
rabbits, | From position 0106 | ||
i) | pigeons, | From position
0106 | ||
j) | bees, | From position 0106 | ||
k) | trained guide dogs for the
blind | From position 0106 | ||
2 | Meat and edible
by-products of slaughter | Chapter 2 | ||
3 | Fish and
shellfish, molluscs and other invertebrate aquatic animals, with the exception
of ornamental fish, crayfish, lobsters, oysters and snails | From chapter
3 | ||
4 | Milk and milk products; birds’ eggs and egg yolk
except for inedible eggs without shells and inedible egg yolk; natural
honey | From chapter 4 | ||
5 | Other goods of
animal origin, namely | |||
a) | stomachs of domestic cattle
and poultry | From position 0504 00 00 | ||
b) | (deleted) | |||
c) | raw bones | From position
0506 | ||
6 | Bulbs, onions, tubers, root tubers and rootstocks,
dormant, growing or in bloom; chicory plants and roots | Position
0601 | ||
7 | Other living plants including their roots, cuttings
and grafting tissues; mycelia | Position 0602 | ||
8 | Flowers and
blossoms as well as their buds, cut, for binding and adornment purposes,
fresh | From position 0603 | ||
9 | Foliage, leaves,
branches and other parts of plants, without blossoms or blossoming buds as well
as grass, moss and lichen, for binding or adornment purposes, fresh | From position
0604 | ||
10 | Vegetables, plants, root tubers and tubers used for
food purposes, namely | |||
a) | potatoes, fresh or
refrigerated, | Position 0701 | ||
b) | tomatoes, fresh or
refrigerated, | Position 0702 00 00 | ||
c) | onions, spring onions, garlic,
leeks and other vegetables of the allium genus, fresh or refrigerated, | Position
0703 | ||
d) | cabbage, cauliflower, kohlrabi, savoy cabbage and similar varieties
of edible cabbage of the brassica genus, fresh or refrigerated, | Position
0704 | ||
e) | salads (lactuca sativa) and chicory (types of cichorium), fresh or
refrigerated, | Position 0705 | ||
f) | carrots, beets, beetroot,
black salsifies, celeriac, radishes and similar edible root vegetables, fresh
or refrigerated, | Position 0706 | ||
g) | gherkins and cornichons, fresh
or refrigerated, | Position 0707 00 | ||
h) | legumes, also shelled, fresh
or refrigerated, | Position 0708 | ||
i) | other vegetables, fresh or
refrigerated, | Position 0709 | ||
j) | vegetables, also cooked in
water or by steam, frozen, | Position 0710 | ||
k) | vegetables, temporarily
preserved (e.g. through sulphur dioxide or in water, to which salt, sulphur
dioxide or other preservative substances are added), not suitable for immediate
consumption, | Position 0711 | ||
l) | vegetables, dried, also cut
into pieces or slices, as powder or crushed in another way, however not further
prepared, | Position 0712 | ||
m) | dried, extracted legumes, also
shelled or crushed, | Position 0713 | ||
n) | artichokes | From position
0714 | ||
11 | Edible fruits and nuts | Positions 0801 to
0813 | ||
12 | Coffee, tea, maté and spices | Chapter
9 | ||
13 | Corn | Chapter 10 | ||
14 | Milling products,
namely | |||
a) | corn flour, | Positions 1101 00 and
1102 | ||
b) | rough semolina, fine semolina and wheat pellets from corn, | Position
1103 | ||
c) | grain, processed in another way; corn seeds, complete, crushed, as
flakes or ground | Position 1104 | ||
15 | Flour, semolina,
powder, flakes and pellets of potatoes | Position
1105 | ||
16 | Flour, semolina, powder of dried legumes as well as
flour, semolina and powder of edible fruits | From position 1106 | ||
17 | Starch | From position 1108 | ||
18 | Oilseed and
oleaginous fruits as well as flour therefrom | Positions 1201 00 to
1208 | ||
19 | Seeds, fruit and spores, for sowing | Position
1209 | ||
20 | (deleted) | |||
21 | Rosemary, mugwort
and basil in packets for use in the kitchen as well as oregano, mint sage,
camomile and tea | From position 1211 | ||
22 | Carob and sugar
beet, fresh or dried or also ground; stones and kernels of fruits as well as
other vegetable goods (including non-roasted chicory roots of the cichorium
intybus sativum variety) mainly of the type used for human nutrition, otherwise
neither mentioned nor included; except for algae, seaweed and sugar
cane | From position 1212 | ||
23 | Straw and husks
from corn as well as different plants used for feeding | Positions 1213 00 00 and
1214 | ||
24 | Pectin substances, pectinate
and pectat | Sub-position 1302 20 | ||
25 | (deleted) | |||
26 | Edible animal and vegetable
fats and oils, also processed, namely | |||
a) | suet, other lard and poultry
fat, | From position 1501 00 | ||
b) | fat from cattle, sheep or
goats, melted or extracted using solvents, | From position 1502 00 | ||
c) | oleomargarine, | From position 1503 00 | ||
d) | fat vegetable oils and
vegetable fats as well as their fractions, also refined, | From positions 1507 to
1515 | ||
e) | animal and vegetable fats and oils as well as their fractions,
wholly or partly hydrogenated, inter-esterified, re-esterified, elaidinized,
also refined, but not finished, except for hydrogenated castor oil (so-called
opal wax) | From position 1516 | ||
f) | margarine; edible mixtures and
preparations of animal or vegetable fats and oils as well as fractions of
different fats and oils, with the exception of form and separator oils | From position
1517 | ||
27 | (deleted) | |||
28 | Preparations of
meat, fish or shellfish, molluscs and other invertebrate aquatic animals, with
the exception of caviar as well as prepared or preserved crayfish, lobsters,
oysters and snails | From chapter 16 | ||
29 | Sugar and sugar
goods | Chapter 17 | ||
30 | Cocoa powder without the
addition of sugar or other sweeteners as well as chocolate and other food
preparations containing cocoa | Positions 1805 00 00 and 1806 | ||
31 | Preparations made of corn, flour, starch or milk; bakery
products | Chapter 19 | ||
32 | Preparations of vegetables,
fruits, nuts or other parts of plants, with the exception of fruit and
vegetable juices | Positions 2001 to 2008 | ||
33 | Different food
preparations | Chapter 21 | ||
34 | Water, except for | |||
— | drinking water, including spring and table water, that
is marketed in packaging for delivery to the consumer, | |||
— | curative water and | |||
— | water vapour | From
sub-position 2201 90 00 | ||
35 | Mixed milk beverages with a
proportion of milk or dairy products (e. g. whey) of at least seventy-five
percent of the finished product | From position 2202 | ||
36 | Vinegar | Position
2209 00 | ||
37 | Residue and waste from the food industry; prepared
animal feed | Chapter 23 | ||
38 | (deleted) | |||
39 | Table salt, in an undiluted solution | From position
2501 00 | ||
40 | a) | commercial ammonium carbonate and other ammonium
carbonates, | Sub-position 2836 99 17 | |
b) | sodium hydrogen carbonate
(sodium bicarbonate) | Sub-position 2836 30 00 | ||
41 | D-glucitol
(sorbitol), also with the addition of saccharin and its salts | Sub-positions
2905 44 and 2106 90 | ||
42 | Acetic acid | Sub-position
2915 21 00 | ||
43 | Sodium salt and calcium salt of saccharin | From
sub-position 2925 11 00 | ||
44 | (deleted) | |||
45 | Animal or vegetable fertiliser with the exception of guano, also
intermixed, but not chemically treated; fertiliser obtained through the mixing
of animal and vegetable products | From position 3101 00 00 | ||
46 | Mixtures of odorants and mixtures (including alcoholic solutions)
based on one or several of these substances, in packaging for use in the
kitchen | From sub-position 3302 10 | ||
47 | Gelatine | From position
3503 00 | ||
48 | Wood, namely | |||
a) | firewood in the
form of logs, pieces of wood, branches, faggots or in similar forms | Sub-position
4401 10 00 | ||
b) | sawdust, wood waste and wood scrap, also compressed into pellets,
briquettes, pieces or similar forms, | Sub-position 4401 30 | ||
49 | Books, newspapers and other products of the graphic industry with
the exception of products, for which there are restrictions according to § 15
paragraph 1 to 3 and 6 of the Protection of Young Persons Act as amended,
regarding media carriers that endanger minors and the obligations with regard
to the information provided as well as publications primarily used for
advertising purposes (including travel advertising), namely | |||
a) | books, brochures
and similar printed materials, also in partial book form, in loose leaf pages
and sheets, designated to be put into hardback, paperback form as well as
periodical brochures in paperback, bound or in compilations with more than one
issue in a common cover (except those that mainly contain advertising), | From positions
4901, 9705 00 00 and 9706 00 00 | ||
b) | newspapers and other
periodical brochures, also with pictures or containing advertising (with the
exception of advertising journals and papers and the like, which mainly contain
advertisements), | From position 4902 | ||
c) | photograph albums, picture
books and drawing or painting books, for children, | From position
4903 00 00 | ||
d) | sheet music, handwritten or printed, also with pictures, also
bound, | From position 4904 00 00 | ||
e) | cartographic products of all
types, including wall maps, topographical plans and globes, printed, | From position
4905 | ||
f) | stamps and the like (e. g. first day covers, stamped envelopes) as
collection items | From positions 4907 00 and 9704 00 00 | ||
50 | Discs, tapes,
solid-state non-transient storage devices, 'smart cards' and other media for
the recording of sound or of other media which only contain the sound recording
for a reading of a book, with the exception of products for which there are
restrictions according to § 15 paragraph 1 to 3 and 6 of the Protection of
Young Persons Act as amended, regarding media carriers that endanger minors and
the obligations with regard to the information provided | From position
8523 | ||
51 | Wheelchairs and other vehicles for the handicapped,
also with engines or another devices for mechanical movement | Position
8713 | ||
52 | Human body replacement parts, orthopaedic appliances
and other orthopaedic devices as well as devices used to correct damage to
human body functions or physical handicaps, namely | |||
a) | artificial joints,
with the exception of spare parts and accessories, | From sub-position
9021 31 00 | ||
b) | orthopaedic appliances and other orthopaedic devices including
crutches as well as medical-surgical corsets and bandages, with the exception
of spare parts and accessories, | From sub-position 9021 10 | ||
c) | artificial limbs,
with the exception of spare parts and accessories, | From sub-positions
9021 21, 9021 29 00 and 9021 39 | ||
d) | devices for the hard of
hearing, heart pacemakers and other devices used to correct damage to human
body functions or physical handicaps, to be carried in the hand or on the body
or for implantation in the body, with the exception of spare parts and
accessories | Sub-positions 9021 40 00 and 9021 50 00, from sub-position
9021 90 | ||
53 | Works of art, namely | |||
a) | paintings and drawings,
completely created by hand, as well as collages and similar decorative works of
art, | Position 9701 | ||
b) | original engravings, original
cuts lithographs | Position 9702 00 00 | ||
c) | original sculptures, made in
all types of material | Position 9703 00 00 | ||
54 | Collectable
items, | |||
a) | zoological, botanical, mineralogical or anatomical,
and collections of this nature | From position 9705 00 00 | ||
b) | of historical,
archaeological, paleontological or ethnological value, | From position
9705 00 00 | ||
c) | of numismatic
value, namely | |||
aa) | bank notes
including postage stamps, money and paper money not in circulation, | From position
9705 00 00 | ||
bb) | Coins made of base
metals, | From position 9705 00 00 | ||
cc) | Coins and medals made of precious metals if the taxable amount for
transactions in these goods exceeds 250 percent of the metal value calculated
based on the underlying purity, excluding VAT | From positions 7118, 9705 00 00 and
9706 00 00 | ||
55 | Products for monthly hygiene purposes, namely | |||
a) | Sanitary pads and
tampons from material of all sorts, | From position 9619 | ||
b) | Hygienic products made of
plastic (menstrual cup, menstrual sponge), | From sub-position
3924 90 | ||
c) | Goods for hygienic
purposes made of soft natural rubber (menstrual cup), | From
sub-position 4014 90 | ||
d) | Natural sponges of animal origin (menstrual
sponge), | From sub-position 0511 99 39 | ||
e) | Period panties (briefs and other underpants
with an incorporated absorbent inlay for multiple use) | From position
9619 |
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183