Item

PKWiU 2015

Name of goods (group of goods) / services (group of services)

Item in Annex to Decision 2019/310

1

05.10.10.0

Hard coal

129

2

05.20.10.0

Lignite

130

3

ex 10.4

Animal and vegetable oils and fats - exclusively rape oil

70

4

19.10.10.0

Coke and semi-coke of coal and lignite or of peat; retort carbon

131

5

19.20.11.0

Briquettes, ovoids and similar solid fuels manufactured from coal

132

6

19.20.12.0

Briquettes, ovoids and similar solid fuels manufactured from lignite

133

7

ex 20.59.12.0

Emulsions for surface sensitization 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

71

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

72

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

73

10

24.10.12.0

Ferro-alloys

1

11

24.10.14.0

Pig iron and specular pig iron or steel, in the form of granules or powder

2

12

24.10.31.0

Flat rolled products of non-alloy steel, hot-rolled, of a width of >= 600 mm

3

13

24.10.32.0

Flat rolled products of non-alloy steel, hot-rolled, of a width of < 600 mm

4

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

5

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

6

16

24.10.41.0

Flat rolled products of non-alloy steel, cold-rolled, of a width of >= 600 mm

7

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

8

18

24.10.51.0

Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated

9

19

24.10.52.0

Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated

10

20

24.10.61.0

Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel

11

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

12

22

24.10.65.0

Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel

13

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

14

24

24.10.71.0

Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel

15

25

24.10.73.0

Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel

16

26

24.20.11.0

Line pipe of a kind used for oil or gas pipelines, seamless, of steel

59

27

24.20.12.0

Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel

60

28

24.20.13.0

Other tubes and pipes, of circular cross section, seamless, of steel

61

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

62

30

24.20.33.0

Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel

63

31

24.20.34.0

Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel

64

32

24.20.40.0

Tube or pipe fittings of steel, not cast

65

33

24.31.10.0

Bars, angles, sections and solid profiles of non-alloy steel, cold drawn

17

34

24.31.20.0

Bars, angles, sections and solid profiles of other alloy steel, cold drawn

18

35

24.32.10.0

Flat steel products, not further worked than cold rolled, of a width of < 600 mm, uncoated

19

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

20

37

24.33.11.0

Open sections of non-alloy steel, cold formed or cold folded

21

38

24.33.20.0

Ribbed sheets of non-alloy steel

22

39

24.34.11.0

Cold drawn wire of non-alloy steel

23

40

24.41.10.0

Unwrought silver or in semi-manufactured form or in powder form

24

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

25

42

24.41.30.0

Unwrought platinum or in semi-manufactured form or in powder form

26

43

irrespective of the PKWiU symbol

Investment gold within the meaning of Article 121 of the Act on goods and services tax

27

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

28

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 pleted, not further worked than in semi-manufactured form

29

46

24.42.11.0

Unwrought aluminium

30

47

24.43.11.0

Unwrought lead

31

48

24.43.12.0

Unwrought zinc

32

49

24.43.13.0

Unwrought tin

33

50

24.44.12.0

Copper, unrefined; copper anodes for electrolytic refining

34

51

24.44.13.0

Refined copper and copper alloys, unwrought; master alloys of copper

35

52

24.44.21.0

Powders and flakes of copper and its alloys

36

53

24.44.22.0

Flat bars, rods, sections and wire rod, of copper and its alloys

37

54

24.44.23.0

Wires of copper and its alloys

38

55

24.45.11.0

Unwrought nickel

39

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

40

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

66

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

67

59

ex 26.11.30.0

Electronic integrated circuits — exclusively processors

41

60

26.20.1

Computers and other automatic data processing machines and parts and accessories therefor

136

42

61

ex 26.20.21.0

Memory units — exclusively hard drives (HDDs)

74

62

ex 26.20.22.0

Solid state storage devices — exclusively SSDs

75

63

ex 26.30.22.0

Cellular phones or other wireless networks — exclusively mobile phones, including smartphones

43

64

26.40.20.0

Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus

135

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

44

66

26.70.13.0

Digital cameras and digital camcorders

76

134

67

27.20.2

Electric accumulators and parts thereof

138

68

28.11.41.0

Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines

139

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

77

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

140

71

29.31.21.0

Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils

141

72

29.31.22.0

Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines

142

73

29.31.23.0

Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles

143

74

29.31.30.0

Parts of other electrical equipment for motor vehicles

144

75

29.32.20.0

Safety seat belts, airbags and parts and accessories of bodies

145

76

29.32.30.0

Parts and accessories for motor vehicles n.e.c., excluding motorcycles

146

77

30.91.20.0

Parts and accessories of motorcycles and side-cars

137

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

45

79

38.11.49.0

Used vehicles, computers, televisions and other devices intended for scrapping

46

80

38.11.51.0

Glass waste

47

81

38.11.52.0

Paper and paperboard waste

48

82

38.11.54.0

Other rubber waste

49

83

38.11.55.0

Plastic waste

50

84

38.11.58.0

Metal-containing waste other than hazardous waste

51

85

38.12.26.0

Hazardous metal waste

52

86

38.12.27

Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators

53

87

38.32.2

Metal secondary raw materials

54

88

38.32.31.0

Secondary raw material of glass

55

89

38.32.32.0

Secondary raw material of paper and paperboard

56

90

38.32.33.0

Secondary raw material of plastic

57

91

38.32.34.0

Secondary raw material of rubber

58

92

Motor spirit, diesel oil, fuel gas — within the meaning of the provisions on excise duty

68

93

Heating oil and lubricating oil — within the meaning of the provisions on excise duty

69

94

ex 58.29.11.0

Operating system software packages — exclusively SSD

78

95

ex 58.29.29.0

Other software packages — exclusively SSDs

79

96

ex 59.11.23.0

Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs

80

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)

81

98

41.00.3

Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

82

99

41.00.4

Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

83

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

84

101

42.12.20.0

General construction works involving the construction of railways and subways

85

102

42.13.20.0

General construction works involving the construction of bridges and tunnels

86

103

42.21.21.0

General construction works involving the construction of transmission pipelines

87

104

42.21.22.0

General construction works involving the construction of distribution networks, including auxiliary works

88

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

89

106

42.21.24.0

Works involving the drilling of wells and water intakes and installation of septic tanks

90

107

42.22.21.0

General construction works involving the construction of telecommunications and power transmission lines

91

108

42.22.22.0

General construction works involving the construction of telecommunications and power distribution lines

92

109

42.22.23.0

General construction works involving the construction of power plants

93

110

42.91.20.0

General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities

94

111

42.99.21.0

General construction works involving the construction of production and mining facilities

95

112

42.99.22.0

General construction works involving the construction of stadiums and sports fields

96

113

42.99.29.0

General construction works involving the construction of other civil engineering structures, n.e.c.

97

114

43.11.10.0

Works involving demolition of buildings

98

115

43.12.11.0

Works involving the preparation of the site for construction, excluding earthworks

99

116

43.12.12.0

Earthworks: digging, ditch digging and earth moving jobs

100

117

43.13.10.0

Works involving the excavation and geological-engineering drilling

101

118

43.21.10.1

Works involving the execution of electrical safety installations

102

119

43.21.10.2

Works involving the implementation of other electrical installations

103

120

43.22.11.0

Works involving the execution of plumbing and drainage works

104

121

43.22.12.0

Works involving the execution of heating, ventilation and air conditioning systems

105

122

43.22.20.0

Works involving the execution of gas installations

106

123

43.29.11.0

Insulation work

107

124

43.29.12.0

Installation of fencing

108

125

43.29.19.0

Other installation works n.e.c.

109

126

43.31.10.0

Plastering works

110

127

43.32.10.0

Installation work for carpentry

111

128

43.33.10.0

Works involving the laying the floor and facing the walls

112

129

43.33.21.0

Works involving the laying of terrazzo, marble, granite or slate on floors and walls

113

130

43.33.29.0

Other works involving the laying of floors and walls (including wallpapering), n.e.c.

114

131

43.34.10.0

Painting works

115

132

43.34.20.0

Glass-making works

116

133

43.39.11.0

Works involving the decoration

117

134

43.39.19.0

Works involving the execution of other finishing works, n.e.c.

118

135

43.91.11.0

Works involving the construction of roof structures

119

136

43.91.19.0

Works involving other roofing work

120

137

43.99.10.0

Works involving the installation of damp-proof and waterproof insulation

121

138

43.99.20.0

Works involving the assembly and dismantling of scaffolding

122

139

43.99.30.0

Works involving the construction of foundations, including pile driving

123

140

43.99.40.0

Concrete works

124

141

43.99.50.0

Works involving erection of steel structures

125

142

43.99.60.0

Works involving the erection of brick and stone structures

126

143

43.99.70.0

Works involving the assembly and erection of prefabricated structures

127

144

43.99.90.0

Works involving the performance of other specialized works, n.e.c.

128

145

45.31.1

Trade services of motor vehicle parts and accessories, excluding motorcycles

147

146

45.32.1

Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles

148

147

45.32.2

Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles

149

148

ex 45.40.10.0

Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles

150

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

151

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

152