- The Director of the National Tax Information issues a binding rate information (WIS) regarding the tax rate for a specific product.
- The product in question is a toffee mass with a certain flavor, intended for a specific purpose and offered in a specific packaging.
- The decision classifies the product under CN 19 and sets the tax rate at 0%.
- The justification for the classification is based on the regulations regarding the classification of goods according to the Harmonized System (HS) and the Combined Nomenclature (CN).
- The application includes a detailed description of the product, including its composition, intended use, shelf life, net weight, packaging material, storage conditions, and technological purpose.
- The application also includes supporting documents, such as a letter from the applicant and a production scheme.
- The classification of goods in the Combined Nomenclature follows the rules outlined in the General Rules of Interpretation, ensuring consistent interpretation and classification of goods.
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.
