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Ruling: Plum-filled and Orange Peel Glazed Pastry – 0% VAT

  • The text is a binding information on the tax rate for a specific product.
  • The product is a delicate yeast cake filled with plum jam and topped with orange peel glaze.
  • The tax rate for this product is 0%.
  • The classification of the product is based on the Harmonized System (HS) and the Combined Nomenclature (CN).
  • The product falls under section 19 of the CN, which includes processed products made from grains, flour, starch, or milk.
  • The specific position for the product is 1905, which includes bakery products containing ingredients such as flour, butter, sugar, milk, eggs, cocoa, chocolate, fruits, liqueurs, and more.
  • The classification of the product is in accordance with the General Rules of Interpretation of the CN.

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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