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