- The tax rate for the delivery of agricultural, fishing, fish farming, and poultry products depends on their “normal” destination.
- The lowest applicable rate is chosen if a product has multiple “normal” destinations.
- Examples of tax rates for animal products are provided based on their nature and “normal” destination.
- Some animal by-products not intended for human or animal consumption or agricultural production have a 20% tax rate.
- Certain animal by-products classified in category 1 or 2 have specific tax rates based on their use as agricultural inputs.
Source: bofip.impots.gouv.fr
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.