11 — CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Chapter

Build a route: origin → entry into the EU → destination, and see the measures that apply along it.

National measures · PL

National VAT (TEDB): standard 23 % · reduced 5 % · reduced 8 %

When the reduced rate applies

Categories this code falls into according to the TEDB database. What decides is the actual use of the goods, not the code alone.

5 % FOODSTUFFS Dietary foods for special medical purposes regardless of CN code. As regards CN codes 12: (only for human consumption), 15 (only edible products), 1601-1604 (except for products containing sea food CN 1603 00, caviar CN 1604 31 00, caviar substitutes CN 1604 32 00)

Source: European Commission, DG TAXUD – Taxes in Europe Database

1101 00 Wheat or meslin flour
1102 Cereal flours other than of wheat or meslin
1103 Cereal groats, meal and pellets
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
1105 Flour, meal, powder, flakes, granules and pellets of potatoes
1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8
1107 Malt, whether or not roasted
1108 Starches; inulin
1109 00 00 Wheat gluten, whether or not dried