ANNEXSupplementary provisions
ANNEX
‘ANNEX
LIST OF SUPPLIES OF GOODS AND SERVICES COVERED BY ARTICLE 1
Article 1 shall apply to the following supplies of goods and services described according to the Polish Classification of Goods and Services (PKWiU 2015)
Item
PKWiU 2015
Name of goods (group of goods) / services (group of services)
1
05.10.10.0
Hard coal
2
05.20.10.0
Lignite
3
ex 10.4
Animal and vegetable oils and fats – exclusively rape oil
4
19.10.10.0
Coke and semi-coke of coal and lignite or of peat; retort carbon
5
19.20.11.0
Briquettes, ovoids and similar solid fuels manufactured from coal
6
19.20.12.0
Briquettes, ovoids and similar solid fuels manufactured from lignite
7
ex 20.59.12.0
Emulsions for surface sensitisation for use in photography; chemical preparations for use in photography, not elsewhere classified (n.e.c.) – exclusively toners without a print head for printers for automatic data-processing machines
8
ex 20.59.30.0
Typewriter ink, draft ink and other inks – exclusively ink cartridges without a print head for printers for automatic data processing machines
9
ex 22.21.30.0
Plates, sheets, film, foil, strip and plastic strips, non-cellular, not reinforced, laminated or combined with other materials – exclusively stretch foil
10
24.10.12.0
Ferro-alloys
11
24.10.14.0
Pig iron and specular pig iron or steel, in the form of granules or powder
12
24.10.31.0
Flat rolled products of non-alloy steel, hot-rolled, of a width of >= 600 mm
13
24.10.32.0
Flat rolled products of non-alloy steel, hot-rolled, of a width of < 600 mm
14
24.10.35.0
Flat rolled products of other alloy steel, hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel
15
24.10.36.0
Flat rolled products of other alloy steel, hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel
16
24.10.41.0
Flat rolled products of non-alloy steel, cold-rolled, of a width of >= 600 mm
17
24.10.43.0
Flat rolled products of other alloy steel, cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel
18
24.10.51.0
Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated
19
24.10.52.0
Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated
20
24.10.61.0
Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel
21
24.10.62.0
Other bars and rods of steel, not further worked than forged, hot rolled, hot-drawn or extruded, but including those twisted after rolling
22
24.10.65.0
Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel
23
24.10.66.0
Other bars and rods of other alloy steel, not further worked than forged, hot rolled, hot-drawn or extruded, but 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 pipe of a kind used for oil or gas pipelines, seamless, of steel
27
24.20.12.0
Casing, tubing and drill pipe, of a kind used in the 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 pipe of a kind used for oil or gas pipelines, welded, of an external diameter of <= 406,4 mm, of steel
30
24.20.33.0
Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel
31
24.20.34.0
Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel
32
24.20.40.0
Tube or pipe fittings of steel, not cast
33
24.31.10.0
Bars, angles, sections and solid profiles of non-alloy steel, cold drawn
34
24.31.20.0
Bars, angles, sections and solid profiles of other alloy steel, cold drawn
35
24.32.10.0
Flat steel products, not further worked than cold rolled, of a width of < 600 mm, uncoated
36
24.32.20.0
Flat rolled steel products, not further worked than cold rolled, of a width of < 600 mm, clad, plated or coated
37
24.33.11.0
Open sections of non-alloy steel, cold formed or cold folded
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
Unwrought silver or in semi-manufactured form or in powder form
41
ex 24.41.20.0
Unwrought gold or in semi-manufactured form or in powder form, excluding investment gold within the meaning of Article 121 of the Act on goods and services tax, subject to item 43
42
24.41.30.0
Unwrought platinum or in semi-manufactured form or in powder form
43
irrespective of the PKWiU symbol
Investment gold within the meaning of Article 121 of the Act on goods and services tax
44
ex 24.41.40.0
Base metals or silver, plated with gold, not further worked than in semi-manufactured form – exclusively silver, gold-plated, not further worked than in semi-manufactured form
45
ex 24.41.50.0
Base metals plated with silver and base metals, silver or gold, plated with platinum, not further worked than in semi-manufactured form – exclusively gold and silver, platinum-plated, not further worked than in semi-manufactured form
46
24.42.11.0
Unwrought aluminium
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
Copper, unrefined; copper anodes for electrolytic refining
51
24.44.13.0
Refined copper and copper alloys, unwrought; master alloys of copper
52
24.44.21.0
Powders and flakes of copper and its alloys
53
24.44.22.0
Flat bars, rods, sections and wire rod, of copper and its alloys
54
24.44.23.0
Wires of copper and its alloys
55
24.45.11.0
Unwrought nickel
56
ex 24.45.30.0
Other 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
57
ex 25.11.23.0
Other structures and parts of structures; plates, rods, angles, shapes and the like, of iron, steel or aluminium – exclusively of steel
58
ex 25.93.13.0
Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper – exclusively of steel
59
ex 26.11.30.0
Electronic integrated circuits – exclusively processors
60
26.20.1
Computers and other automatic data processing machines and parts and accessories therefor
61
ex 26.20.21.0
Memory units – exclusively hard drives (HDDs)
62
ex 26.20.22.0
Solid state storage devices – exclusively SSDs
63
ex 26.30.22.0
Cellular phones or other wireless networks – exclusively mobile phones, including smartphones
64
26.40.20.0
Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus
65
ex 26.40.60.0
Video game consoles (such as those used with a television set or a stand-alone screen) and other gaming or game of chance apparatus with electronic display – excluding parts and accessories
66
26.70.13.0
Digital cameras and digital camcorders
67
27.20.2
Electric accumulators and parts thereof
68
28.11.41.0
Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines
69
ex 28.23.22.0
Parts and accessories for office machines – exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines
70
ex 29.31.10.0
Ignition 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
71
29.31.21.0
Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils
72
29.31.22.0
Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines
73
29.31.23.0
Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles
74
29.31.30.0
Parts of other electrical equipment for motor vehicles
75
29.32.20.0
Safety seat belts, airbags and parts and accessories of bodies
76
29.32.30.0
Parts and accessories for motor vehicles n.e.c., excluding motorcycles
77
30.91.20.0
Parts and accessories of motorcycles and side-cars
78
ex 32.12.13.0
Jewellery and other jewellery as well as parts thereof, made of precious metal or metal plated with precious metal – 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
79
38.11.49.0
Used vehicles, computers, televisions and other devices intended for scrapping
80
38.11.51.0
Glass waste
81
38.11.52.0
Paper and paperboard waste
82
38.11.54.0
Other rubber waste
83
38.11.55.0
Plastic waste
84
38.11.58.0
Metal-containing waste other than hazardous waste
85
38.12.26.0
Hazardous metal waste
86
38.12.27
Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators
87
38.32.2
Metal secondary raw materials
88
38.32.31.0
Secondary raw material of glass
89
38.32.32.0
Secondary raw material of paper and paperboard
90
38.32.33.0
Secondary raw material of plastic
91
38.32.34.0
Secondary raw material of rubber
92
Motor spirit, diesel oil, fuel gas – within the meaning of the provisions on excise duty
93
Heating oil and lubricating oil – within the meaning of the provisions on excise duty
94
ex 58.29.11.0
Operating system software packages – exclusively SSD
95
ex 58.29.29.0
Other software packages – exclusively SSDs
96
ex 59.11.23.0
Other videos and video recordings on disks, magnetic tapes and similar media – exclusively SSDs
97
irrespective of the PKWiU symbol
GHG emission allowance transfer services referred to in the Act of 12 June 2015 on Greenhouse Gas Emission Trading Scheme (Official Journal of 2021 item 332)
98
41.00.3
Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)
99
41.00.4
Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)
100
42.11.20.0
General construction works involving the construction of motorways, roads, streets and other roads for vehicles and pedestrians and the construction of runways
101
42.12.20.0
General construction works involving the construction of railways and subways
102
42.13.20.0
General construction works involving the construction of bridges and tunnels
103
42.21.21.0
General construction works involving the construction of transmission pipelines
104
42.21.22.0
General construction works involving the construction of distribution networks, including auxiliary works
105
42.21.23.0
General construction works involving the construction of irrigation systems (sewers), bus and water lines, facilities for water treatment and sewage treatment and pump stations
106
42.21.24.0
Works involving the drilling of wells and water intakes and installation of septic tanks
107
42.22.21.0
General construction works involving the construction of telecommunications and power transmission lines
108
42.22.22.0
General construction works involving the construction of telecommunications and power distribution lines
109
42.22.23.0
General construction works involving the construction of power plants
110
42.91.20.0
General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities
111
42.99.21.0
General construction works involving the construction of production and mining facilities
112
42.99.22.0
General construction works involving the construction of stadiums and sports fields
113
42.99.29.0
General construction works involving the construction of other civil engineering structures, n.e.c.
114
43.11.10.0
Works involving demolition of buildings
115
43.12.11.0
Works involving the preparation of the site for construction, excluding earthworks
116
43.12.12.0
Earthworks: digging, ditch digging and earth moving jobs
117
43.13.10.0
Works involving the excavation and geological-engineering drilling
118
43.21.10.1
Works involving the execution of electrical safety installations
119
43.21.10.2
Works involving the implementation of other electrical installations
120
43.22.11.0
Works involving the execution of plumbing and drainage works
121
43.22.12.0
Works involving the execution of heating, ventilation and air conditioning systems
122
43.22.20.0
Works involving the execution of gas installations
123
43.29.11.0
Insulation work
124
43.29.12.0
Installation of fencing
125
43.29.19.0
Other installation works n.e.c.
126
43.31.10.0
Plastering works
127
43.32.10.0
Installation work for carpentry
128
43.33.10.0
Works involving the laying the floor and facing the walls
129
43.33.21.0
Works involving the laying of terrazzo, marble, granite or slate on floors and walls
130
43.33.29.0
Other works involving the laying of floors and walls (including wallpapering), n.e.c.
131
43.34.10.0
Painting works
132
43.34.20.0
Glass-making works
133
43.39.11.0
Works involving the decoration
134
43.39.19.0
Works involving the execution of other finishing works, n.e.c.
135
43.91.11.0
Works involving the construction of roof structures
136
43.91.19.0
Works involving other roofing work
137
43.99.10.0
Works involving the installation of damp-proof and waterproof insulation
138
43.99.20.0
Works involving the assembly and dismantling of scaffolding
139
43.99.30.0
Works involving the construction of foundations, including pile driving
140
43.99.40.0
Concrete works
141
43.99.50.0
Works involving erection of steel structures
142
43.99.60.0
Works involving the erection of brick and stone structures
143
43.99.70.0
Works involving the assembly and erection of prefabricated structures
144
43.99.90.0
Works involving the performance of other specialized works, n.e.c.
145
45.31.1
Trade services of motor vehicle parts and accessories, excluding motorcycles
146
45.32.1
Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles
147
45.32.2
Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles
148
ex 45.40.10.0
Wholesale trade services of motorcycles and related parts and accessories – exclusively sale of parts and accessories for motorcycles
149
ex 45.40.20.0
Specialised store retail trade services of motorcycles and related parts and accessories – exclusively sale of parts and accessories for motorcycles
150
ex 45.40.30.0
Other retail trade services of motorcycles and related parts and accessories – exclusively retail sale of parts and accessories for motorcycles
’.
