The Customs Agency finds that the products are classified under customs heading NC 2009 90 “Fruit or nut juices (including grape must and coconut water) and of vegetables and legumes, unfermented , without added alcohol, including additional sugars and other sweeteners”. This product category is different from the NC 2008 customs heading of the customs tariff in force, corresponding to that indicated by no. 74) of Table A, part Ill, attached to Presidential Decree 633/72 and, consequently, the transfers of juices cannot benefit from the 10% VAT rate.
Source: eutekne.info
