List of Goods Subject to Reduced Rate of Tax - 1st part
Nomenclature code Name of goods of the Customs Tariff
01-05, 07-23, 25 - Food; animal feed; live animals, seeds, plants and additives, usually intended for the preparation of food; products usually
used as a food supplement or substitute. Except for drinks and water; this does not apply to selected drinks.
2201 - Drinking water.
0601, 0602 - Live trees and other plants; bulbs, roots and the like.
07-12 - Plants and seeds.
28-30 - Sorbitol for diabetics, aspartame, saccharin and its salts, antibiotics, pharmaceutical products - only for health services, prevention of
diseases and treatments for human medical purposes; radiopharmaceuticals, vaccines drugs, contrast agents for X-ray examinations,
diagnostic reagents for administration to patients, chemical hormonal-based contraceptives - intended for health
and veterinary services, disease prevention and treatment for human and veterinary medical purposes.
4902, 8523 - Newspapers, journals and periodicals, including sound recordings of presentation of their content, unless they are goods,
- for which advertising accounts for more than 50% of the content according to the
40/1995 Coll. law governing the regulation of advertising
- consisting exclusively or principally of musical sound or audiovisual content.
01-96 - Medical devices according to the Regulation of the European Parliament and of the Council regulating medical devices 79) (hereinafter the “Medical
Device Regulation”) and their accessories according to this regulation and in vitro diagnostic medical devices under the regulation
of the European Parliament and of the Council governing in vitro diagnostic medical
devices 80) (hereinafter the “In Vitro Diagnostic Medical Device Regulation”) and their accessories according to
this regulation, if these devices and accessories can be classified as medical devices prescribed on a voucher or dental products that can be reimbursed from public health insurance according to the law regulating the reimbursement of medical devices prescribed on a voucher and dental products reimbursed from public health insurance; with exception of devices and accessories that can be included in the reimbursement group "Uncategorized medical devices", cotton wool or plasters with the exception of hypoallergenic plasters
01-96 - Medical devices according to the Medical Device Regulation and their accessories as defined in this Regulation, if they are made
as prescribed by a qualified healthcare professional by which that professional issues an individual proposal of the characteristics of a medical
device intended for use only for one specific patient.
01-96 - Medical devices according to the Medical Device Regulation and their accessories according to this regulation and
in vitro diagnostic medical devices according to the In Vitro Diagnostic Medical Device Regulation and their accessories according to this regulation that are intended for single use.
9001 30 - Contact lenses that are medical devices according to the Medical Device Regulation.
9001 40 - Glass spectacle lenses that are medical devices according to Medical Device Regulation.
9001 50 - Spectacle lenses of other materials that are medical devices according to the Medical Device Regulation.
9003 - Frames and mountings for spectacles, goggles or the like, and parts thereofthat are medical devices
according to the Medical Device Regulation, and their accessories in accordance with this Regulation.
9004 - Spectacles, goggles and the like, corrective, protective or other that are medical devices under the Medical Device Regulation.
Customs tariff nomenclature code means the code for the description of the products selected as set out in the Customs Tariff as in force on 1 January 2018.
The reduced rate of duty will be applied to goods that correspond simultaneously to the tariff nomenclature code and to the word description of that code explicitly mentioned in the text part of this Annex.