Appendix 15
Appendix 15
LIST OF GOODS AND SERVICES REFERRED TO IN ARTICLE 105A UST. 1, ART. 106E SET. 1 POINT 18A, ART. 108A SET. 1A AND ART. 108E ACT| Pos. | PKWiU symbol | Product name (product group) / service name (service group) |
|---|---|---|
| 1 | 05.10.10.0 | Coal |
| 2 | 05.20.10.0 | Lignite (lignite) |
| 3 | 10.4 | Animal and vegetable oils and fats - only rapeseed oil |
| 4 | 19.10.10.0 | Coal and lignite coke and semi-coke or peat; retort carbon |
| 5 | 19.20.11.0 | Briquettes and similar solid fuels of hard coal |
| 6 | 19.20.12.0 | Briquettes and similar solid fuels of brown coal (lignite) |
| 7 | 20.59.12.0 | Surface sensitizing emulsions for use in photography; chemical preparations for use in photography, not elsewhere classified - only toners without a print head for printers for automatic data processing machines |
| 8 | 20.59.30.0 | Writing ink, drawing ink and other inks and inks - only ink cartridges without print head for automatic data-processing machines |
| 9 | 22.21.30.0 | Plates, sheets, films, tapes and strips made of plastics, not reinforced, laminated or combined with other materials - only stretch film |
| 10 | 24.10.12.0 | Ferroalloys |
| 11 | 24.10.14.0 | Pig iron, specular pig iron or steel pellets and powder |
| 12 | 24.10.31.0 | Hot rolled flat products, width> = 600 mm, of non-alloy steel |
| 13 | 24.10.32.0 | Hot rolled flat products <600 mm wide, of non-alloy steel |
| 14 | 24.10.35.0 | Hot rolled flat products, width> = 600 mm, of other alloy steel, excluding products of silicon-electrical steel |
| 15 | 24.10.36.0 | Hot rolled flat products, <600 mm wide, of other alloy steel, excluding products of silicon-electrical steel |
| 16 | 24.10.41.0 | Cold rolled flat products, width> = 600 mm, of non-alloy steel |
| 17 | 24.10.43.0 | Cold-rolled flat products, width> = 600 mm, of other alloy steel, excluding products of silicon-electrical steel |
| 18 | 24.10.51.0 | Flat rolled products, width> = 600 mm, of non-alloy steel, clad, coated or coated |
| 19 | 24.10.52.0 | Flat rolled products, of a width> = 600 mm, of other alloy steel, clad, coated or coated |
| 20 | 24.10.61.0 | Bars, hot rolled, in irregularly wound coils, of non-alloy steel |
| 21 | 24.10.62.0 | Other bars of steel, not further worked than forged, hot rolled, drawn or extruded, including those twisted after rolling |
| 22 | 24.10.65.0 | Hot-rolled bars, in irregularly wound coils, of other alloy steel |
| 23 | 24.10.66.0 | Other bars of other alloy steel, not further worked than forged, hot rolled, drawn or extruded, including those twisted after rolling |
| 24 | 24.10.71.0 | Open sections, not further worked than hot rolled, hot drawn or extruded, of non-alloy steel |
| 25 | 24.10.73.0 | Open sections, not further worked than hot rolled, hot drawn or extruded, of other alloy steel |
| 26 | 24.20.11.0 | Line pipes of a kind used for oil or gas pipelines, seamless, of steel |
| 27 | 24.20.12.0 | Casing, tubing and drilling mud, of a kind used in drilling for oil or gas, seamless, of steel |
| 28 | 24.20.13.0 | Other tubes and pipes, of circular cross section, seamless, of steel |
| 29 | 24.20.31.0 | Line pipes of a kind used for oil or gas pipelines, welded, outer diameter <= 406,4 mm, of steel |
| 30 | 24.20.33.0 | Other tubes and pipes, of a circular cross section, welded, of an outer diameter <= 406,4 mm, of steel |
| 31 | 24.20.34.0 | Tubes and pipes, of a cross-section other than round, welded, of an outer diameter <= 406,4 mm, of steel |
| 32 | 24.20.40.0 | Tube or pipe fittings, other than cast, of steel |
| 33 | 24.31.10.0 | Cold drawn bars and angles, shapes and sections of non-alloy steel |
| 34 | 24.31.20.0 | Cold drawn bars and angles, shapes and sections, of other alloy steel |
| 35 | 24.32.10.0 | Cold rolled flat products of steel, width <600 mm, uncoated |
| 36 | 24.32.20.0 | Cold rolled flat products of steel, <600 mm wide, clad, coated or coated |
| 37 | 24.33.11.0 | Open sections, cold formed or formed, of non-alloy steel |
| 38 | 24.33.20.0 | Ribbed sheets of non-alloy steel |
| 39 | 24.34.11.0 | Cold drawn wire of non-alloy steel |
| 40 | 24.41.10.0 | Silver, unwrought or in the form of an intermediate, or in powder form |
| 41 | 24.41.20.0 | Unwrought gold or in the form of a semi-finished product or in the form of a powder, excluding investment gold within the meaning of Art. 121 of the Act, subject to item 43 |
| 42 | 24.41.30.0 | Unwrought or semi-finished platinum or in powder form |
| 43 | regardless PKWiU symbol | Investment gold as defined in Art. 121 of the Act |
| 44 | 24.41.40.0 | Base metals or silver, gold-plated, not further worked than semi-finished - only silver, gold-plated, not otherwise worked than semi-finished |
| 45 | 24.41.50.0 | Silver-clad base metals and platinum-clad base metals, silver or gold, not further worked than semi-manufactured - only gold and silver, platinum-plated, not otherwise than semi-manufactured |
| 46 | 24.42.11.0 | Aluminum, unwrought |
| 47 | 24.43.11.0 | Unwrought lead |
| 48 | 24.43.12.0 | Unwrought zinc |
| 49 | 24.43.13.0 | Unwrought tin |
| 50 | 24.44.12.0 | Unrefined copper; copper anodes for electrolytic refining |
| 51 | 24.44.13.0 | Refined copper and copper alloys, unwrought; pre-copper alloys |
| 52 | 24.44.21.0 | Powders and flakes of copper and its alloys |
| 53 | 24.44.22.0 | Copper flat bars, rods, sections and wire rod and its alloys |
| 54 | 24.44.23.0 | Wires of copper and its alloys |
| 55 | 24.45.11.0 | Unwrought nickel |
| 56 | 24.45.30.0 | Other non-ferrous metals and articles thereof; cermets; ash and residues containing metals and metal compounds - only base metal waste and scrap |
| 57 | 25.11.23.0 | Other structures and parts thereof; plates, rods, angles, sections, etc., of cast iron, steel or aluminum - only of steel |
| 58 | 25.93.13.0 | Cloth, grills, nets and fences, of iron, steel or copper wire; cast iron, steel or copper expanded mesh - only steel |
| 59 | 26.11.30.0 | Electronic integrated circuits - processors only |
| 60 | 26.20.1 | Computers and other automatic data processing machines |
| 61 | 26.20.21.0 | Memory Units - Hard Disk Drives (HDD) Only |
| 62 | 26.20.22.0 | Solid-state non-volatile storage devices - SSD only |
| 63 | 26.30.22.0 | Telephones for cellular networks or for other wireless networks - only cellular phones, including smartphones |
| 64 | 26.40.20.0 | Television receivers, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus |
| 65 | 26.40.60.0 | Video game consoles (of a kind used with a television receiver or standalone screen) and other arcade or gambling equipment with an electronic display - excluding parts and accessories |
| 66 | 26.70.13.0 | Digital cameras and digital cameras |
| 67 | 27.20.2 | Electric accumulators and their parts |
| 68 | 28.11.41.0 | Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines |
| 69 | 28.23.26.0 | Parts and accessories for photocopiers - only ink cartridges and printhead for printers for automatic data-processing machines, toners with print-head for printers for automatic data-processing machines |
| 70 | 29.31.10.0 | Ignition and other wiring harnesses, of a kind used on motor vehicles, aircraft or boats - only ignition and other wiring harnesses of a kind used in motor vehicles |
| 71 | 29.31.21.0 | Spark plugs; magnetos; magneto generators; magnetic flywheels; distributors; ignition coils |
| 72 | 29.31.22.0 | Starter motors and starters acting as generators; other generators and other types of equipment for internal combustion engines |
| 73 | 29.31.23.0 | Electrical signaling equipment, windscreen wipers, and anti-frosting or sweating devices of a kind used in vehicles |
| 74 | 29.31.30.0 | Parts of other electrical equipment and fittings for vehicles |
| 75 | 29.32.20.0 | Seat belts, airbags and body parts and accessories |
| 76 | 29.32.30.0 | Parts and accessories for motor vehicles (excluding motorcycles), not elsewhere classified |
| 77 | 30.91.20.0 | Parts and accessories for motorcycles and side-car trailers |
| 78 | 32.12.13.0 | Jewelery and parts thereof and other jewelery and parts thereof, made of gold and silver or clad with precious metal - only parts of jewelery and parts of other jewelery made of gold, silver and platinum, i.e. unfinished or incomplete jewelery and distinct parts of jewelery, including coated or clad with precious metal |
| 79 | 38.11.49.0 | Wrecks for scrapping, other than ships and other floating structures |
| 80 | 38.11.51.0 | Glass waste |
| 81 | 38.11.52.0 | Paper and cardboard waste |
| 82 | 38.11.54.0 | Residual rubber waste |
| 83 | 38.11.55.0 | Plastic waste |
| 84 | 38.11.58.0 | Metal-containing non-hazardous waste |
| 85 | 38.12.26.0 | Hazardous metal wastes |
| 86 | 38.12.27 | Waste and shortage of electric cells and accumulators; spent primary cells, spent primary batteries and spent electric accumulators |
| 87 | 38.32.2 | Secondary metal raw materials |
| 88 | 38.32.31.0 | Recyclable glass |
| 89 | 38.32.32.0 | Recyclable materials of paper and cardboard |
| 90 | 38.32.33.0 | Secondary raw materials of plastics |
| 91 | 38.32.34.0 | Secondary raw materials of rubber |
| 92 | Motor gasolines, diesel oils, gases intended for driving internal combustion engines - as defined in the provisions on excise duty | |
| 93 | Heating oils and lubricating oils - within the meaning of the provisions on excise duty | |
| 94 | 58.29.11.0 | Operating system software packages - SSDs only |
| 95 | 58.29.29.0 | Other utility software packages - SSDs only |
| 96 | 59.11.23.0 | Other films and video recordings on disks, magnetic tapes, etc. on media - only SSDs |
| 97 | regardless of the PKWiU symbol | Services in the field of transfer of greenhouse gas emission allowances referred to in the Act of 12 June 2015 on the greenhouse gas emission allowance trading scheme (Journal of Laws of 2018, items 1201 and 2538 and of 2019, item . 730, 1501 and 1532) |
| 98 | 41.00.30.0 | Construction works related to the construction of residential buildings (works related to the construction of new buildings, reconstruction or renovation of existing buildings) |
| 99 | 41.00.40.0 | Construction works related to erecting non-residential buildings (works related to the construction of new buildings, reconstruction or renovation of existing buildings) |
| 100 | 42.11.20.0 | General construction works related to the construction of highways, roads, streets and other roads for vehicles and pedestrians and the construction of runways |
| 101 | 42.12.20.0 | General construction works related to the construction of railways and underground railways |
| 102 | 42.13.20.0 | General construction works related to the construction of bridges and tunnels |
| 103 | 42.21.21.0 | General construction works related to the construction of transmission pipelines |
| 104 | 42.21.22.0 | General construction works related to the construction of distribution networks, including ancillary works |
| 105 | 42.21.23.0 | General construction works related to the construction of irrigation systems (canals), water mains and lines, facilities for water and wastewater treatment and pump stations |
| 106 | 42.21.24.0 | Works related to drilling wells and water intakes and installing septic tanks |
| 107 | 42.22.21.0 | General construction works related to the construction of telecommunication and power transmission lines |
| 108 | 42.22.22.0 | General construction works related to the construction of telecommunications and power distribution lines |
| 109 | 42.22.23.0 | General construction works related to power plant construction |
| 110 | 42.91.20.0 | General construction works related to the construction of quays, ports, dams, locks and related hydrotechnical facilities |
| 111 | 42.99.21.0 | General construction works related to the construction of production and mining facilities |
| 112 | 42.99.22.0 | General construction works related to the construction of stadiums and sports fields |
| 113 | 42.99.29.0 | General construction works related to the construction of other civil engineering structures, not elsewhere classified |
| 114 | 43.11.10.0 | Works related to demolition and demolition of buildings |
| 115 | 43.12.11.0 | Works related to the preparation of the site for construction, with the exception of earthworks |
| 116 | 43.12.12.0 | Earthworks: works related to digging trenches and excavations as well as moving earth |
| 117 | 43.13.10.0 | Works related to excavations and geological and engineering drilling |
| 118 | 43.21.10.1 | Works related to the implementation of electrical installations for safety |
| 119 | 43.21.10.2 | Works related to the performance of other electrical installations |
| 120 | 43.22.11.0 | Works related to the implementation of plumbing and drainage installations |
| 121 | 43.22.12.0 | Works related to the implementation of thermal, ventilation and air conditioning installations |
| 122 | 43.22.20.0 | Works related to gas installations |
| 123 | 43.29.11.0 | Works related to the installation of insulation |
| 124 | 43.29.12.0 | Fitting works |
| 125 | 43.29.19.0 | Other installation works nec |
| 126 | 43.31.10.0 | Plastering works |
| 127 | 43.32.10.0 | Joinery installation work |
| 128 | 43.33.10.0 | Works related to laying floors and facing walls |
| 129 | 43.33.21.0 | Works related to laying terrazzo, marble, granite or slate floors and walls |
| 130 | 43.33.29.0 | Other works related to the installation of floors and walls (including wallpapering), nes |
| 131 | 43.34.10.0 | Painting works |
| 132 | 43.34.20.0 | Glass works |
| 133 | 43.39.11.0 | Works related to the production of decorative elements |
| 134 | 43.39.19.0 | Works related to performing other finishing building works, not elsewhere classified |
| 135 | 43.91.11.0 | Works related to the construction of roof structures |
| 136 | 43.91.19.0 | Works related to performing other roofing works |
| 137 | 43.99.10.0 | Works related to the installation of moisture and waterproofing insulation |
| 138 | 43.99.20.0 | Works related to scaffolding assembly and disassembly |
| 139 | 43.99.30.0 | Foundation works, including pile driving |
| 140 | 43.99.40.0 | Concrete works |
| 141 | 43.99.50.0 | Works related to erecting steel structures |
| 142 | 43.99.60.0 | Works related to erecting brick and stone structures |
| 143 | 43.99.70.0 | Works related to the assembly and erection of prefabricated components |
| 144 | 43.99.90.0 | Works related to performing other specialized construction works, not elsewhere classified |
| 145 | 45.31.1 | Wholesale trade of parts and accessories for motor vehicles, excluding motorcycles |
| 146 | 45.32.1 | Retail sale of parts and accessories for motor vehicles (excluding motorcycles) in specialized stores |
| 147 | 45.32.2 | Other retail sale of parts and accessories for motor vehicles, excluding motorcycles |
| 148 | 45.40.10.0 | Wholesale of motorcycles and their parts and accessories - only sale of motorcycle parts and accessories |
| 149 | 45.40.20.0 | Retail sale of motorcycles and their parts and accessories in specialized stores - only sale of motorcycle parts and accessories |
| 150 | 45.40.30.0 | Other retail sale of motorcycles and parts and accessories therefor - only retail sale of motorcycles parts and accessories |