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A query was made regarding the VAT rate applicable to the importation of pepper seeds for human or animal consumption. The DGT ruled that the rate depends on whether these seeds can be classified as fruit, vegetables, legumes, tubers or cereals under current regulations.
The classification of pepper seeds significantly affects the VAT rate applied to imports, determining whether a reduced rate of 4% or a standard rate of 10% applies.
The tax team reviews your specific situation.
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