Item

PKWiU 2015

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

1

05.10.10.0

Hard coal

2

05.20.10.0

Lignite

3

ex 10.4

Animal and vegetable oils and fats – exclusively rape oil

4

19.10.10.0

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

5

19.20.11.0

Briquettes, ovoids and similar solid fuels manufactured from coal

6

19.20.12.0

Briquettes, ovoids and similar solid fuels manufactured from lignite

7

ex 20.59.12.0

Emulsions for surface sensitisation 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

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

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

10

24.10.12.0

Ferro-alloys

11

24.10.14.0

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

12

24.10.31.0

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

13

24.10.32.0

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

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

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

16

24.10.41.0

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

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

18

24.10.51.0

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

19

24.10.52.0

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

20

24.10.61.0

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

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

22

24.10.65.0

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

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

24

24.10.71.0

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

25

24.10.73.0

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

26

24.20.11.0

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

27

24.20.12.0

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

28

24.20.13.0

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

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

30

24.20.33.0

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

31

24.20.34.0

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

32

24.20.40.0

Tube or pipe fittings of steel, not cast

33

24.31.10.0

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

34

24.31.20.0

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

35

24.32.10.0

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

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

37

24.33.11.0

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

38

24.33.20.0

Ribbed sheets of non-alloy steel

39

24.34.11.0

Cold drawn wire of non-alloy steel

40

24.41.10.0

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

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

42

24.41.30.0

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

43

irrespective of the PKWiU symbol

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

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

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-plated, not further worked than in semi-manufactured form

46

24.42.11.0

Unwrought aluminium

47

24.43.11.0

Unwrought lead

48

24.43.12.0

Unwrought zinc

49

24.43.13.0

Unwrought tin

50

24.44.12.0

Copper, unrefined; copper anodes for electrolytic refining

51

24.44.13.0

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

52

24.44.21.0

Powders and flakes of copper and its alloys

53

24.44.22.0

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

54

24.44.23.0

Wires of copper and its alloys

55

24.45.11.0

Unwrought nickel

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

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

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

59

ex 26.11.30.0

Electronic integrated circuits – exclusively processors

60

26.20.1

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

61

ex 26.20.21.0

Memory units – exclusively hard drives (HDDs)

62

ex 26.20.22.0

Solid state storage devices – exclusively SSDs

63

ex 26.30.22.0

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

64

26.40.20.0

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

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

66

26.70.13.0

Digital cameras and digital camcorders

67

27.20.2

Electric accumulators and parts thereof

68

28.11.41.0

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

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

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

71

29.31.21.0

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

72

29.31.22.0

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

73

29.31.23.0

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

74

29.31.30.0

Parts of other electrical equipment for motor vehicles

75

29.32.20.0

Safety seat belts, airbags and parts and accessories of bodies

76

29.32.30.0

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

77

30.91.20.0

Parts and accessories of motorcycles and side-cars

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

79

38.11.49.0

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

80

38.11.51.0

Glass waste

81

38.11.52.0

Paper and paperboard waste

82

38.11.54.0

Other rubber waste

83

38.11.55.0

Plastic waste

84

38.11.58.0

Metal-containing waste other than hazardous waste

85

38.12.26.0

Hazardous metal waste

86

38.12.27

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

87

38.32.2

Metal secondary raw materials

88

38.32.31.0

Secondary raw material of glass

89

38.32.32.0

Secondary raw material of paper and paperboard

90

38.32.33.0

Secondary raw material of plastic

91

38.32.34.0

Secondary raw material of rubber

92

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

93

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

94

ex 58.29.11.0

Operating system software packages – exclusively SSD

95

ex 58.29.29.0

Other software packages – exclusively SSDs

96

ex 59.11.23.0

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

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)

98

41.00.3

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

99

41.00.4

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

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

101

42.12.20.0

General construction works involving the construction of railways and subways

102

42.13.20.0

General construction works involving the construction of bridges and tunnels

103

42.21.21.0

General construction works involving the construction of transmission pipelines

104

42.21.22.0

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

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

106

42.21.24.0

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

107

42.22.21.0

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

108

42.22.22.0

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

109

42.22.23.0

General construction works involving the construction of power plants

110

42.91.20.0

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

111

42.99.21.0

General construction works involving the construction of production and mining facilities

112

42.99.22.0

General construction works involving the construction of stadiums and sports fields

113

42.99.29.0

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

114

43.11.10.0

Works involving demolition of buildings

115

43.12.11.0

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

116

43.12.12.0

Earthworks: digging, ditch digging and earth moving jobs

117

43.13.10.0

Works involving the excavation and geological-engineering drilling

118

43.21.10.1

Works involving the execution of electrical safety installations

119

43.21.10.2

Works involving the implementation of other electrical installations

120

43.22.11.0

Works involving the execution of plumbing and drainage works

121

43.22.12.0

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

122

43.22.20.0

Works involving the execution of gas installations

123

43.29.11.0

Insulation work

124

43.29.12.0

Installation of fencing

125

43.29.19.0

Other installation works n.e.c.

126

43.31.10.0

Plastering works

127

43.32.10.0

Installation work for carpentry

128

43.33.10.0

Works involving the laying the floor and facing the walls

129

43.33.21.0

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

130

43.33.29.0

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

131

43.34.10.0

Painting works

132

43.34.20.0

Glass-making works

133

43.39.11.0

Works involving the decoration

134

43.39.19.0

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

135

43.91.11.0

Works involving the construction of roof structures

136

43.91.19.0

Works involving other roofing work

137

43.99.10.0

Works involving the installation of damp-proof and waterproof insulation

138

43.99.20.0

Works involving the assembly and dismantling of scaffolding

139

43.99.30.0

Works involving the construction of foundations, including pile driving

140

43.99.40.0

Concrete works

141

43.99.50.0

Works involving erection of steel structures

142

43.99.60.0

Works involving the erection of brick and stone structures

143

43.99.70.0

Works involving the assembly and erection of prefabricated structures

144

43.99.90.0

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

145

45.31.1

Trade services of motor vehicle parts and accessories, excluding motorcycles

146

45.32.1

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

147

45.32.2

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

148

ex 45.40.10.0

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

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

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