Binding Information on the Tax Rate for Plant-Based Coconut Beverage – 0% Tax Rate

• The Director of the National Tax Information issues a binding rate information regarding a plant-based coconut drink.
• The drink is classified under CN code 2202 99 15 and is subject to a 0% tax rate.
• The request for classification was made by the applicant on July 18, 2023.
• The coconut drink is a food product suitable for direct consumption and does not contain added sugar.
• The company is a distributor and not a producer of the product.
• The classification of goods in the Combined Nomenclature (CN) is based on the Harmonized System (HS) and the CN explanatory notes.
• The classification follows the rules of interpretation in the CN, ensuring consistent interpretation and classification of goods.
• The coconut drink is classified under a specific CN code based on its composition and purpose.
• The decision is based on the relevant provisions of the Tax Ordinance and the VAT Act.

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.