ANNOUNCEMENT 01 Jan 2014

In January 2014, the European Commission announced a targeted tax change.

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising
Inception date: 01 Jan 2014 | Removal date: open ended
Still in force

Tax or social insurance relief

On 21 February 2014 the EC introduced a preferential taxation for goods of the French 'outermost region' Mayotte. This tax reduction may increase competitiveness of local products compared to imported products from France and other EU member states.
 
The EC states that:'specific constraints faced by the outermost regions which increase production costs for local companies and make it difficult for their products to compete with the same products imported from metropolitan France and other Member States'
 
The regulation distinguishes three tax reduction levels:
 
Products listed in Part A are subject to a 10 percent tax differential, namely:
Pepper (0904) , chocolate (1806) , certain plastic products (3925 & 3926) , bricks (6901 & 6902) and dental prostheses (9021).
Products listed in Part B are subject to a 20 percent tax differential, namely:
fish (products 0301, 0302, 0303, 0304 and 0305), certain wood articles (4407, 4409, 4414, 4418, 4419, 4420 and 4421), certain paperboard and paper articles (4819 and 4821), certain products from the press and publishing sector (4902, 4909, 4910 and 4911), certain flat glass products (7003 and 7005), certain iron articles (7210, 7301, 7312, 7314, 9406 00 31 and 9406 00 38), certain aluminium articles (7606, 7610 10 and 8310) and certain seats (9401 69, 9401 90 30 and 9403 40).
Products listed in Part C are subject to a 30 percent tax differential, namely:
milk and dairy products (0401, 0403 and 0406), certain meat-based processed products (1601 and 1602), certain bakery products (1901 and 1905), ice-creams (2105), mineral water and sodas (2201 and 2202), beer (2203), ylang-ylang (3301 29 11 and 3301 29 31), soaps and detergents (3401 and 3402) and foam mattresses (9404 29 90)

AFFECTED PRODUCTS

 
030111 030119 030191 030192 030193 030194 030199 030211 030213 030214 030219 030221 030222 030223 030224 030229 030231 030232 030233 030234 030235 030239 030241 030242 030243 030244 030245 030247 030251 030252 030253 030254 030255 030256 030259 030271 030272 030274 030279 030281 030282 030284 030285 030289 030290 030311 030312 030313 030314 030319 030323 030324 030326 030329 030331 030332 030333 030339 030341 030342 030343 030344 030349 030351 030353 030354 030355 030357 030363 030364 030365 030366 030367 030368 030369 030381 030382 030384 030389 030390 030431 030432 030433 030439 030441 030442 030443 030444 030445 030446 030449 030452 030453 030454 030459 030461 030462 030463 030469 030471 030472 030473 030474 030475 030479 030481 030482 030483 030484 030486 030487 030489 030491 030494 030495 030499 030510 030520 030531 030532 030539 030541 030542 030543 030544 030549 030551 030559 030561 030562 030563 030569 030572 030579 040110 040120 040140 040150 040310 040390 040610 040620 040630 040640 040690 090411 090412 090421 090422 090510 090520 160100 160210 160220 160231 160232 160239 160241 160242 160249 160250 160290 180610 180620 180631 180632 180690 190110 190120 190190 190510 190520 190531 190532 190540 190590 210500 220110 220190 220210 220290 220300 330112 330113 330119 330124 330125 330129 330130 330190 340111 340119 340120 340130 340211 340212 340213 340219 340220 340290 392510 392520 392530 392590 392610 392620 392630 392640 392690 440710 440721 440722 440725 440726 440727 440728 440729 440791 440792 440793 440794 440795 440799 440910 440921 440929 441400 441810 441820 441840 441850 441860 441871 441872 441879 441890 441900 442010 442090 442110 442190 481910 481920 481930 481940 481950 481960 482110 482190 490210 490290 490900 491000 491110 491191 491199 690100 690210 690220 690290 700312 700319 700320 700330 700510 700521 700529 700530 721011 721012 721020 721030 721041 721049 721050 721061 721069 721070 721090 730110 730120 731210 731290 731412 731414 731419 731420 731431 731439 731441 731442 731449 731450 760611 760612 760691 760692 761010 761090 831000 902110 902121 902129 902131 902139 902140 902150 902190 940110 940120 940130 940140 940151 940159 940161 940169 940171 940179 940180 940190 940310 940320 940330 940340 940350 940360 940370 940381 940389 940390 940410 940421 940429 940430 940490 940600
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