VAT Act Annex 4 (to § 13b paragraph 2 number
11)
Annex 4 (to § 13b paragraph 2 number 11)
List of goods where the recipient is liable for VAT for the supply of goods
Tabelle in neuem Fenster öffnen
Cons. number | Description of goods | Customs tariff (Chapter, position, sub-position) | ||
1 | Silver, unwrought
or in semi-manufactured forms, or in powder form; base metals clad with silver,
only semi-manufactured | Positions 7106 and 7107 | ||
2 | Platinum,
unwrought or in semi-manufactured forms, or in powder form; base metals clad
with platinum, only semi-manufactured | Position 7110 and sub-position
7111 00 00 | ||
3 | Pig iron and spiegeleisen in pigs, blocks or other
primary forms; granules and powder of pig iron, spiegeleisen, iron or steel;
ingots and other primary forms of iron or steel, semi-manufactured forms of
iron or steel | Positions 7201, 7205 to 7207, 7218 and 7224 | ||
4 | Unrefined copper and copper anodes for electrolytic refining;
refined copper and copper alloys, unwrought; master alloys of copper; copper
powders and flakes | Positions 7402, 7403, 7405 and 7406 | ||
5 | Nickel mattes,
nickel oxide sinters and other intermediate products of nickel metallurgy;
unwrought nickel; nickel powders and flakes | Positions 7501, 7502 and
7504 | ||
6 | Unwrought aluminium; aluminium powders and
flakes | Positions 7601 and 7603 | ||
7 | Unwrought lead;
lead powders and flakes | Position 7801; from position 7804 | ||
8 | Unwrought zinc; zinc dust, powders and flakes | Positions 7901 and
7903 | ||
9 | Unwrought tin | Position
8001 | ||
10 | Other base metals, unwrought or in powder form | From positions
8101 to 8112 | ||
11 | Cermets, unwrought | Sub-position
8113 00 20 |
Fundstelle(n):
zur Änderungsdokumentation
ZAAAH-50183