20 — CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

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 CONTINUATION OF THE ABOVE INDICATION/COMMENT As regards CN codes: 20 (excluding products with alcohol content over 1,2%), 2106 (only fats of plant and/or animal products, some kinds of cheese, infant milk and follow-on milk), 2202 (only certain yoghurt, buttermilk not falling under chapter 4 of the CN code and not containg extracts, essences and concentrates of coffee, certain non-alcoholic fruit beverages, certain milk, infant milk and follow-on milk)

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

2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
2006 00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
2009 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter