04 — CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

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

0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
0403 Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0405 Butter and other fats and oils derived from milk; dairy spreads
0406 Cheese and curd
0407 Birds' eggs, in shell, fresh, preserved or cooked
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
0409 00 00 Natural honey
0410 Insects and other edible products of animal origin, not elsewhere specified or included