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A consultation was held regarding the VAT rate applicable to various products such as cotton, reagents, pregnancy tests, hyaluronic acid, and saline solution. The DGT has determined that the 10% rate depends on the classification within the Combined Nomenclature and whether the product is for direct use by the end consumer.
This ruling clarifies the VAT treatment for medical and aesthetic products, ensuring that the reduced rate is correctly applied based on specific customs classifications and end-user application.
The tax team reviews your specific situation.
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