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