Article 1
United Kingdom
By way of derogation from Article 193 of Directive 2006/112/EC, Romania is hereby authorised to designate as the person liable to pay VAT the taxable recipient of supplies of the following goods, as set out in the combined nomenclature established by Regulation (EEC) No 2658/87:
| CN code | Product |
|---|---|
| 1001 10 00 | Durum wheat |
| 1001 90 10 | Spelt for sowing |
| ex 1001 90 91 | Common wheat, seed |
| ex 1001 90 99 | Other spelt and common wheat, not for sowing |
| 1002 00 00 | Rye |
| 1003 00 | Barley |
| 1005 | Maize |
| 1201 00 | Soya beans, whether or not broken |
| 1205 | Rape or colza seeds, whether or not broken |
| 1206 00 | Sunflower seeds, whether or not broken |
| 1212 91 | Sugar beet |