New Dietary Supplement in Capsule Form – 8% VAT

• The text is a binding information on the tax rate for a dietary supplement product in the form of capsules.
• The product is classified under CN 2106 and is subject to an 8% VAT rate.
• The application for classification was submitted on October 4, 2023.
• The product is a dietary supplement containing certain ingredients.
• The product label includes information on the manufacturer, product name, ingredients, and instructions for use.
• The product is required to be registered with the Chief Sanitary Inspectorate as a dietary supplement.
• The applicant proposed classifying the product under CN 2106 90 92.
• The classification of goods is based on the Harmonized System (CN) or statistical classifications.
• Goods and services are classified according to the Harmonized System or statistical classifications if regulations refer to sections, positions, sub-positions, or codes of the Harmonized System or statistical classification symbols.

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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