Binding Rate Information (WIS) for Mascarpone with 0% VAT

• The document is a binding tax information (WIS) issued by the Director of the National Tax Information on September 8, 2023.
• The request concerns the classification and tax rate of a product called “Mascarpone” with a specific flavor.
• The product is described as a dairy product made through a specific process and containing approximately 35% milk fat.
• The classification of the product is determined according to the Harmonized System (HS) and the Combined Nomenclature (CN) for tax purposes.
• The product falls under section 04 of the CN, which includes dairy products such as cheese and curd.
• The tax rate for the product is determined to be 0% based on the applicable regulations.
• The justification for the classification and tax rate is provided based on the relevant provisions of the tax laws and the characteristics of the product.
• The document also mentions the legal basis for issuing the WIS and the purpose of determining the tax rate for the product.

Source: sip.lex.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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