- Dried, cut ostrich stomachs must be classified under KN heading 0504, regardless of whether they are edible, and they do not qualify for the reduced VAT rate because ostriches are not treated as domestic poultry under German VAT law.
- Horse, ostrich knee, deer, and ostrich tendons may qualify for the reduced VAT rate only if they can be considered edible by-products of slaughter.
- Tendons are edible when, based on their objective characteristics, they are suitable for human consumption.
- The mere listing of tendons in KN subheading 0511 99 10 does not mean that tendons are generally inedible.
Source: datev-magazin.de
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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