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V0818-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Manufacturing of cosmetic active ingredients must be classified under aromatic substances

A company requested clarification on whether the manufacturing of cosmetic active ingredients should be classified as other industrial chemical products or as the manufacturing of aromatic substances. The DGT ruled that it must be classified under the aromatic substances heading due to similarity.

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2018-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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