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