{
  "url": "https://openlegislation.uk/eu-decision-2019-310/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2019-310/annex.json",
  "legislation": "eudn/2019/310",
  "legislation_title": "Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-310",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": "List of supplies of goods and services covered by Article 1",
  "text": "Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Products and Services (PKWiU):\nItem\nPKWiU\nName of goods (group of goods)/Name of services (group of services)\n1\n24.10.12.0\nFerro-alloys\n2\n24.10.14.0\nPig iron pellets and powder, specular pig iron or steel\n3\n24.10.31.0\nFlat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm\n4\n24.10.32.0\nFlat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of < 600 mm\n5\n24.10.35.0\nFlat rolled products of other alloy steel, not further worked than hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel\n6\n24.10.36.0\nFlat rolled products of other alloy steel, not further worked than hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel\n7\n24.10.41.0\nFlat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm\n8\n24.10.43.0\nFlat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel\n9\n24.10.51.0\nFlat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated\n10\n24.10.52.0\nFlat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated\n11\n24.10.61.0\nBars and rods, hot rolled, in irregularly wound coils, of non-alloy steel\n12\n24.10.62.0\nOther bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling\n13\n24.10.65.0\nBars and rods, hot rolled, in irregularly wound coils, of other alloy steel\n14\n24.10.66.0\nOther bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling\n15\n24.10.71.0\nOpen sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel\n16\n24.10.73.0\nOpen sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel\n17\n24.31.10.0\nCold drawn bars and solid profiles of non-alloy steel\n18\n24.31.20.0\nCold drawn bars and solid profiles of alloy steel, other than stainless steel\n19\n24.32.10.0\nFlat cold rolled steel products, uncoated, of a width of < 600 mm\n20\n24.32.20.0\nFlat cold-rolled steel products, clad, plated or coated, of a width of < 600 mm\n21\n24.33.11.0\nOpen sections cold formed or folded of non-alloy steel\n22\n24.33.20.0\nRibbed sheets of non-alloy steel\n23\n24.34.11.0\nCold drawn wire of non-alloy steel\n24\n24.41.10.0\nUnwrought silver or in semi-manufactured form, or in powder form\n25\nex 24.41.20.0\nUnwrought gold or in semi-manufactured form, or in powder form, excluding investment gold within the meaning of Article 121 of the Act, subject to item 27\n26\n24.41.30.0\nUnwrought platinum or in semi-manufactured form or in powder form\n27\nIrrespective of PKWiU symbol\nInvestment gold within the meaning of Article 121 of the Act\n28\nex 24.41.40.0\nBase metals or silver, plated with gold, in semi-manufactured form — exclusively silver, gold plated, in semi-manufactured form\n29\nex 24.41.50.0\nBase metals plated with silver and base metals, silver or gold, plated with platinum, in semi-manufactured form — exclusively gold and silver plated, in semi-manufactured form\n30\n24.42.11.0\nUnwrought aluminium\n31\n24.43.11.0\nUnwrought lead\n32\n24.43.12.0\nUnwrought zinc\n33\n24.43.13.0\nUnwrought tin\n34\n24.44.12.0\nCopper, unrefined; copper anodes for electrolytic refining\n35\n24.44.13.0\nRefined copper and copper alloys, unwrought; master alloys of copper\n36\n24.44.21.0\nCopper powders and flakes\n37\n24.44.22.0\nCopper bars, rods and profiles\n38\n24.44.23.0\nCopper wire\n39\n24.45.11.0\nUnwrought nickel\n40\nex 24.45.30.0\nOther non-ferrous metals and products made of the same; cermets; ashes and residues containing metals and metal compounds — exclusively non-precious metal waste and scrap\n41\nex 26.11.30.0\nElectronic integrated circuits — exclusively processors\n42\nex 26.20.11.0\nPortable data-processing machines, weighing <= 10 kg, such as laptops and notebooks; Handheld computers (such as notebooks) and similar — exclusively portable computers such as tablets, notebooks, laptops\n43\nex 26.30.22.0\nCellular phones or other wireless networks — only mobile phones, including smartphones\n44\nex 26.40.60.0\nVideo game consoles (such as those used with a television set or a stand-alone screen) and other gaming or gambling apparatus with electronic display — excluding parts and accessories\n45\nex 32.12.13.0\nJewellery and parts thereof as well as other jewellery and parts thereof, of gold and silver or precious metal plated — exclusively parts of jewellery and parts of other gold, silver and platinum jewellery, i.e. unfinished or incomplete jewellery and distinct parts of jewellery including covered or plated with precious metal\n46\n38.11.49.0\nWrecks, other than vessels and floating structures, for dismantling\n47\n38.11.51.0\nGlass waste\n48\n38.11.52.0\nPaper and paperboard waste\n49\n38.11.54.0\nOther rubber waste\n50\n38.11.55.0\nPlastic waste\n51\n38.11.58.0\nMetal-containing waste other than hazardous waste\n52\n38.12.26.0\nHazardous metal waste\n53\n38.12.27\nWaste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators\n54\n38.32.2\nMetal secondary raw materials\n55\n38.32.31.0\nSecondary raw material of glass\n56\n38.32.32.0\nSecondary raw material of paper and paperboard\n57\n38.32.33.0\nSecondary raw material of plastic\n58\n38.32.34.0\nSecondary raw material of rubber\n59\n24.20.11.0\nLine pipe of a kind used for oil or gas pipelines, seamless, of steel\n60\n24.20.12.0\nCasing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel\n61\n24.20.13.0\nOther tubes and pipes, of circular cross section, of steel\n62\n24.20.31.0\nLine pipe of a kind used for oil or gas pipelines, welded, of an external diameter of <= 406,4 mm, of steel\n63\n24.20.33.0\nOther tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel\n64\n24.20.34.0\nTubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel\n65\n24.20.40.0\nTube or pipe fittings of steel, not cast\n66\nex 25.11.23.0\nOther structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium — only of steel\n67\nex 25.93.13.0\nCloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper — only of steel\n68\nMotor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty\n69\nHeating oil and lubricating oil — within the meaning of the provisions on excise duty\n70\nex 10.4\nAnimal and vegetable oils and fats — exclusively rape oil\n71\nex 20.59.12.0\nEmulsions for surface sensitization for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) — exclusively toners without a print head for automatic data-processing machines.\n72\nex 20.59.30.0\nTypewriter ink, draft ink and other inks — exclusively ink cartridges without a print head for automatic data processing machines\n73\nex 22.21.30.0\nPlates, sheets, film, foil, strip and plastic strips, not reinforced, laminated or combined with other materials\n74\nex 26.20.21.0\nMemory units — exclusively hard drives (HDDs)\n75\nex 26.20.22.0\nSolid state storage devices — exclusively SSDs\n76\nex 26.70.13.0\nDigital cameras and digital camcorders — exclusively digital cameras\n77\nex 28.23.26.0\nParts and accessories for photocopiers — exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines\n78\nex 58.29.11.0\nOperating system software packages — exclusively SSD\n79\nex 58.29.29.0\nOther software packages — exclusively SSDs\n80\nex 59.11.23.0\nOther videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs\n81\nirrespective of the PKWiU symbol\nGHG emission allowance transfer services referred to in the Act of 12 June 2015 on Greenhouse Gas Emission Trading Scheme (Official Journal of 2017 item 568)\n82\n41.00.30.0\nConstruction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)\n83\n41.00.40.0\nConstruction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)\n84\n42.11.20.0\nGeneral construction works involving the construction of motorways, roads, streets and other roads for vehicles and pedestrians and the construction of runways\n85\n42.12.20.0\nGeneral construction works involving the construction of railways and subways\n86\n42.13.20.0\nGeneral construction works involving the construction of bridges and tunnels\n87\n42.21.21.0\nGeneral construction works involving the construction of transmission pipelines\n88\n42.21.22.0\nGeneral construction works involving the construction of distribution networks, including auxiliary works\n89\n42.21.23.0\nGeneral construction works involving the construction of irrigation systems (sewers), bus and water lines, facilities for water treatment and sewage treatment and pump stations\n90\n42.21.24.0\nWorks involving the drilling of wells and water intakes and installation of septic tanks\n91\n42.22.21.0\nGeneral construction works involving the construction of telecommunications and power transmission lines\n92\n42.22.22.0\nGeneral construction works involving the construction of telecommunications and power distribution lines\n93\n42.22.23.0\nGeneral construction works involving the construction of power plants\n94\n42.91.20.0\nGeneral construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities\n95\n42.99.21.0\nGeneral construction works involving the construction of production and mining facilities\n96\n42.99.22.0\nGeneral construction works involving the construction of stadiums and sports fields\n97\n42.99.29.0\nGeneral construction works involving the construction of other civil engineering structures\n98\n43.11.10.0\nWorks involving demolition of buildings\n99\n43.12.11.0\nWorks involving the preparation of the site for construction, excluding earthworks\n100\n43.12.12.0\nEarthworks: digging, ditch digging and earth moving jobs\n101\n43.13.10.0\nWorks involving the excavation and geological-engineering drilling\n102\n43.21.10.1\nWorks involving the execution of electrical safety installations\n103\n43.21.10.2\nWorks involving the implementation of other electrical installations\n104\n43.22.11.0\nWorks involving the execution of plumbing and drainage works\n105\n43.22.12.0\nWorks involving the execution of heating, ventilation and air conditioning systems\n106\n43.22.20.0\nWorks involving the execution of gas installations\n107\n43.29.11.0\nInsulation work\n108\n43.29.12.0\nInstallation of fencing\n109\n43.29.19.0\nOther installation works n.e.c.\n110\n43.31.10.0\nPlastering works\n111\n43.32.10.0\nInstallation work for carpentry\n112\n43.33.10.0\nWorks involving the laying the floor and facing the walls\n113\n43.33.21.0\nWorks involving the laying of terrazzo, marble, granite or slate on floors and walls\n114\n43.33.29.0\nOther works involving the laying of floors and walls (including wallpapering), n.e.c.\n115\n43.34.10.0\nPainting works\n116\n43.34.20.0\nGlass-making works\n117\n43.39.11.0\nWorks involving the decoration\n118\n43.39.19.0\nWorks involving the execution of other finishing works, n.e.c.\n119\n43.91.11.0\nWorks involving the construction of roof structures\n120\n43.91.19.0\nWorks involving other roofing work\n121\n43.99.10.0\nWorks involving the installation of damp-proof and waterproof insulation\n122\n43.99.20.0\nWorks involving the assembly and dismantling of scaffolding\n123\n43.99.30.0\nWorks involving the construction of foundations, including pile driving\n124\n43.99.40.0\nConcrete works\n125\n43.99.50.0\nWorks involving erection of steel structures\n126\n43.99.60.0\nWorks involving the erection of brick and stone structures\n127\n43.99.70.0\nWorks involving the assembly and erection of prefabricated structures\n128\n43.99.90.0\nWorks involving the performance of other specialized works, n.e.c.\n129\n05.10.10.0\nHard coal\n130\n05.20.10.0\nLignite\n131\n19.10.10.0\nCoke and semi-coke of coal and lignite or of peat; retort carbon\n132\n19.20.11.0\nBriquettes and similar solid fuels manufactured from coal\n133\n19.20.12.0\nBriquettes and similar solid fuels manufactured from lignite\n134\nex 26.70.13.0\nDigital cameras for photography and digital cameras — exclusively digital cameras\n135\n26.40.20.0\nTelevision receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus\n136\n26.20.1\nComputers and other automatic data processing machines\n137\n30.91.20.0\nParts and accessories of motorcycles and side-cars\n138\n27.20.2\nElectric accumulators and parts thereof\n139\n28.11.41.0\nParts for spark-ignition internal combustion engines, excluding parts for aircraft engines\n140\nex 29.31.10.0\nIgnition cable harnesses and other wiring sets of a kind used in vehicles, aircraft or watercraft — exclusively ignition cable harnesses and other wiring sets of a kind used in vehicles\n141\n29.31.21.0\nSparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils\n142\n29.31.22.0\nStarter motors and dual purpose starter-generators; other generators and other equipment for combustion engines\n143\n29.31.23.0\nElectrical signalling equipment, windscreen, defrosters and demisters for motor vehicles\n144\n29.31.30.0\nParts of other electrical equipment for motor vehicles\n145\n29.32.20.0\nSafety seat belts, airbags and parts and accessories of bodies\n146\n29.32.30.0\nParts and accessories for motor vehicles n.e.c., excluding motorcycles\n147\n45.31.1\nTrade services of motor vehicle parts and accessories, excluding motorcycles\n148\n45.32.1\nSpecialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles\n149\n45.32.2\nOther retail trade services of parts and accessories of motor vehicles, excluding motorcycles\n150\nex 45.40.10.0\nWholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles\n151\nex 45.40.20.0\nSpecialised store retail trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles\n152\nex 45.40.30.0\nOther retail trade services of motorcycles and related parts and accessories — exclusively retail sale of parts and accessories for motorcycles",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/310/annex",
    "retrieved_at": "2026-11-01T15:12:49.257200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}