35/2015 Sb.
The DECREE
of 11 December. February 2015,
amending Decree No 421/2012 Coll., implementing certain
the provisions of the Customs Act
The Ministry of Finance shall determine in accordance with section 105, paragraph. 1 and 2 of Act No. 13/1993
Coll., the Customs Act, as amended by Act No. 113/1997 Coll., Act No. 1/2002
Coll., Act No. 186/2004 Coll. and Act No. 104/2011 Coll.:
Article. (I)
In annex 1, part III. Decree No 421/2012 Coll., which
implementing some provisions of the Customs Act, and including the comments below
line 14:
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A list of additional codes and of value added tax
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An additional Meaning under the law on value added tax ^ 14)
code
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R005-the first for a reduced tax rate is applied for goods:
Medical devices in accordance with the law governing the
medical devices, customs tariff nomenclature code 01-96,
they are usually intended for the exclusive personal use of the disabled
affected to treat disability or to mitigate its
consequences, if this is about medical devices, which may include
in the groups listed in section A of the annex No 3 of the Act on public
health insurance or which are listed in annex 4 of the law on
public health insurance, with the exception of medical devices,
which are included in these species (types) of medical devices
sections (B) and (C) Annex 3:
-all types (types) of medical devices referred to in section B of the
-tampons coil
-cellulose wadding
-resources-Ostomy deodorant
-wig.
Medical devices in accordance with the law governing the
medical devices, which are usually intended for the exclusive personal
the need for the disabled to the treatment of disability or to
mitigate its consequences when it comes to medical devices
made up of qualified medical worker
This worker publishes individual design characteristics
medical device intended to be used only for one
particular patient, the nomenclature of the customs tariff code 01-96.
Orthopaedic appliances, including crutches, surgical belts and
kýlních belts; splints and other fracture appliances resources; the artificial parts
the body; AIDS for hearing aids and other devices carried in the hand or on the
the body or implanted in the body to compensate any
defect or disability, and that only medical devices referred to in
the legal regulation governing medical devices, if you are
usually intended for the exclusive personal use of the disabled to
treatment of disability or to alleviate its consequences, code
the nomenclature of the customs tariff, 90.
R006-the first reduced the tax rate shall be applied to goods for the personal
the use of the sick to mitigate the effects of the disease, which is not a medical
means of specific legislation, codes of nomenclature
customs tariff, 48, 64, 66, 84, 85, 87, 90 and 91:
-Braille paper
-Personal and kitchen scales with voice guidance for the blind and partially
a sighted person
-Writing machines and machines for word processing (word processors) of the adjusted
the use of the blind and partially vidícími persons or by persons with
upper leg amputated or paralyzed
-Electronic calculators with voice or haptic output for
blind and partially sighted persons and electronic counting machines with
the voice or haptic output for blind and partially sighted people
-Computer specially adapted for the blind and partially sighted persons with
the voice or haptic output or a hardware adapter for
enlarging the font and image, and their units and ancillary equipment with
the voice or haptic output or a hardware adapter for
image and font scaling
-Braillská printer for the blind and partially sighted persons,
the keyboard for the blind and partially sighted persons and other output and
the input unit for computer processing of the haptic font
-Units of computers and ancillary equipment to computers allowing their
control of persons with a reduced fine motorikou or amputovanými
limbs
-Telephones and video phone designed for use by the deaf persons
-The television image Zoomer for blind and partially sighted people
-Special acoustic or Visual device for the deaf, the blind and
partially sighted person
-Manual control of the foot-operated pedal, hand levers, including the gear lever, for
handicapped persons
-Watch for the blind and partially sighted people with Pat or voice
the output with the sleeve other than of precious metals and vibration and light
Watch for the deaf persons
-Vibration and light alarms for deaf persons and alarm clocks with voice
or haptic output for blind and partially sighted people
-The parts and components of the products for which the affidavit
There is evidence that the goods belong to a particular type of goods above.
R007-the first for a reduced tax rate is applied for goods:
-child seats into cars, the nomenclature of the customs tariff code 94.
R008-the first reduced the tax rate applicable in the case of heat and cold, which is
be classified in subheadings of the customs tariff, according to the media.
R013-First the reduced tax rate is applied for goods:
"Live trees and other plants; bulbs, roots and the like; cut flowers
and decorative foliage, "customs tariff nomenclature code 06;
"the plants and the seeds of" customs tariff nomenclature codes 07-12.
R016-First the reduced tax rate is applied for goods:
"The fuel wood in logs, branches, otepích or similar
shapes, wood in chips or particles; sawdust and wood waste and residues,
whether or not agglomerated in logs, briquettes, pellets or similar forms, specified
as a fuel, "customs tariff nomenclature code 4401.
R017-First reduced the tax rate shall be applied to the importation of works of art,
collectors ' items and antiques as referred to in annex 4 of Act No.
about value added tax.
R018-First the reduced tax rate applies to goods nomenclature codes
customs tariff 01-05, 07-23, 25. "Food, including drinks (with the exception of
alcoholic under the law on measures to protect against environmental damage
caused by tobacco products, alcohol and other addictive substances and
on the change of related laws) and feed for the animals; live animals,
seeds, plants and ingredients normally intended for food preparation; products
usually used as a supplement or substitute foodstuffs; the water. Outside of the goods
listed in numeric codes 2203-2208 and item number 0402 codes,
0404, 1901, 2106, which is included in annex 3a to the law on the taxation of
the added value of. ". The goods nomenclature code of the customs tariff is 25
First, if the reduced VAT rate is usually intended to prepare
food, used as a supplement or substitute foodstuffs or as a
food or feed for animals.
R019-First the reduced tax rate applies to goods nomenclature codes
customs tariff 28-30, 40, 48, 56, 61 and 62. "Radiopharmaceuticals, sorbate
for diabetics, aspartame, saccharin and its salts, antibiotics,
pharmaceutical products-just designed for the health care, pharmaceutical
products-only designed for health services, disease prevention and treatment for
humane medical purposes. Among the items listed in numeric codes
2843-2846, 2852, 3002, 3003, 3004, 3006, which is included in annex No.
3A to the law on value added tax ".
R020-First reduced the tax rate shall be applied to goods nomenclature code
customs tariff, 49. "Books, brochures, pamphlets, leaflets, newspapers and
journals, scrapbooks, picture books, the master of drawing and
coloring pages for kids, music printed or in manuscript, maps
products of all kinds, including atlases, wall maps, topographical plans
and globusů; where advertising does not exceed 50% of the area. Outside of the printed matter in full or in
substantially intended for advertising and outside goods listed in numeric codes
4901, 4903, 4904, which is included in annex 3a to the law on the taxation of
the added value of. ".
R201-second reduced tax rate applies to goods of numeric codes
0402, 0404, 1901, 2106. "The initial and follow-on formulae and
food for small children ".
R202-second reduced tax rate applies to goods of numeric codes
2843-2846, 2852, 3002, 3003, 3004 and 3006. "Radiopharmaceuticals, vaccines
substances, medications, contrast agents for x-ray examinations,
diagnostic reagents designed for Administration to patients, chemical
hormonal contraceptive preparations on the basis of-intended for health and
veterinary services, prevention of diseases and treatment for human and veterinary
medical purposes. ".
R203-second reduced tax rate applies to goods of numeric codes
4901, 4903 and 4904. "Printed books, picture books for children; music,
printed or hand-written, whether or not bound or illustrated. Among the items, where
advertising exceeds 50% of the area. ".
R204-second reduced tax rate applies to goods of numeric codes
0801, 1101 to 1106, 1201.1204, 1206 until 1208, 1214, 1212, 2004, 2005.
"Flour and cereal products, namely:
-from cereals, which are listed under the codes of the nomenclature of the customs
tariff in Chapter 10
-of the products that are listed under the codes of the nomenclature of the customs tariff
in chapters 8 and 12
-from potatoes
-from the dried leguminous vegetables of heading 0713, of sago or of roots or tubers
heading 0714 or of the products of Chapter 8.
A mixture of these mill products. ".
R205-second reduced tax rate applies to goods of numeric codes
1107 to 1109, 1903, 3505.
Malt, starches, wheat gluten and a mixture of these products. ".
R206-second reduced tax rate applies to goods of numeric codes
1806, 1901, 2004, 2005, 2103, 2106.
"The adjusted mill products and prepared mixes for the preparation of food for
persons with gluten intolerances. ".
As r999-items included in this code is not in accordance with the law on value added tax
the values considered as goods. “.
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__________________
14) Act No. 235/2004 Coll., on value added tax, as amended by
amended.
Article. (II)
The effectiveness of the
This Decree shall take effect on the date of its publication.
Secretary: Ing. Babis in r.