Ruling: Seasoning Oil – 0% VAT Rate

• The text is a binding information on the tax rate for a product called “olej przyprawowy” (spice oil).
• The product is used for cooking or seasoning various dishes.
• The tax rate for this product is 0%.
• The classification of the product is based on the Nomenclature of the Combined (CN) and the General Rules of Interpretation.
• The product falls under Section 15 of the CN, which includes fats, oils, and their products.
• The classification of the product is in accordance with the 1st rule of the General Rules of Interpretation.

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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