ANNEX V

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

| CN-code | Description of goods (1) | 0701 | Potatoes (2) | 0711 20 | Olives (3) | 0801 | Coconuts, Brazil nuts and cashew nuts (4) | 0802 | Other nuts (5) | 0901 11 00 | Coffee, not roasted | 0901 12 00 (6) | 0902 | Tea (7) | 1001 to 1005 | Cereals | 1007 to 1008 (8) | 1006 | Husked rice (9) | 1201 to 1207 | Grains and oil seeds (including soya beans) and oleaginous fruits (10) | 1507 to 1515 | Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified (11) | 1701 11 | Raw sugar | 1701 12 (12) | 1801 | Cocoa beans, whole or broken, raw or roasted (13) | 2709 | Mineral oils (including propane and butane; also including crude petroleum oils) | 2710 | 2711 12 | 2711 13 (14) | Chapters 28 and 29 | Chemicals in bulk (15) | 4001 | Rubber, in primary forms or in plates, sheets or strip | 4002 (16) | 5101 | Wool (17) | 7106 | Silver (18) | 7110 11 00 | Platinum (palladium, rhodium) | 7110 21 00 | 7110 31 00 (19) | 7402 | Copper | 7403 | 7405 | 7408 (20) | 7502 | Nickel (21) | 7601 | Aluminium (22) | 7801 | Lead (23) | 7901 | Zinc (24) | 8001 | Tin (25) | ex 8112 92 | Indium | ex 8112 99

← (29) · All articles · CATEGORIES OF GOODS COVERED BY WAREHOUSING ARRANGEMENTS OTHER THAN CUSTOMS WAREHOUSING AS PROVIDED FOR UNDER ARTICLE 160(2) →

Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.