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A company asked whether the manufacture of human immunological medicines should be taxed under IAE heading 254.1 or 254.2. The DGT confirms that, as these are immediate medicinal products without further processing, the correct heading is 254.2.
Question posed: It is asked whether, for said activity, the registration in the tax is correctly made, or whether it should be registered under heading 254.1, "Manufacture of basic pharmaceutical products".
The manufacture of immunological medicinal products for human use, consisting of vaccines, toxins, sera, and allergens, is classified under heading 254.2 of the first section of the IAE Tariffs. This is due to the fact that said products are for immediate medicinal use and do not require a subsequent production process. Therefore, the activity falls under the manufacture of specialties and other pharmaceutical products and not under the manufacture of basic pharmaceutical products.
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