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

1 24.10.12.0 Ferro-alloys

2 24.10.14.0 Pig iron pellets and powder, specular pig iron or steel

3 24.10.31.0 Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of >= 600 mm

4 24.10.32.0 Flat rolled products of non-alloy steel, not further worked than hot-rolled, of a width of < 600 mm

5 24.10.35.0 Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

6 24.10.36.0 Flat rolled products of other alloy steel, not further worked than hot-rolled, of a width of < 600 mm, excluding products of electrical silicon steel

7 24.10.41.0 Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm

8 24.10.43.0 Flat rolled products of non-alloy steel, not further worked than cold-rolled, of a width of >= 600 mm, excluding products of electrical silicon steel

9 24.10.51.0 Flat rolled products of non-alloy steel, of a width of >= 600 mm, clad, plated or coated

10 24.10.52.0 Flat rolled products of other alloy steel, of a width of >= 600 mm, clad, plated or coated

11 24.10.61.0 Bars and rods, hot rolled, in irregularly wound coils, of non-alloy steel

12 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

13 24.10.65.0 Bars and rods, hot rolled, in irregularly wound coils, of other alloy steel

14 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

15 24.10.71.0 Open sections, not further worked than hot rolled, hot-drawn or extruded, of non-alloy steel

16 24.10.73.0 Open sections, not further worked than hot rolled, hot-drawn or extruded, of other alloy steel

17 24.31.10.0 Cold drawn bars and solid profiles of non-alloy steel

18 24.31.20.0 Cold drawn bars and solid profiles of alloy steel, other than stainless steel

19 24.32.10.0 Flat cold rolled steel products, uncoated, of a width of < 600 mm

20 24.32.20.0 Flat cold-rolled steel products, clad, plated or coated, of a width of < 600 mm

21 24.33.11.0 Open sections cold formed or folded of non-alloy steel

22 24.33.20.0 Ribbed sheets of non-alloy steel

23 24.34.11.0 Cold drawn wire of non-alloy steel

24 24.41.10.0 Unwrought silver or in semi-manufactured form, or in powder form

25 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, subject to item 27

26 24.41.30.0 Unwrought platinum or in semi-manufactured form or in powder form

27 Irrespective of PKWiU symbol Investment gold within the meaning of Article 121 of the Act

28 ex 24.41.40.0 Base metals or silver, plated with gold, in semi-manufactured form — exclusively silver, gold plated, in semi-manufactured form

29 ex 24.41.50.0 Base metals plated with silver and base metals, silver or gold, plated with platinum, in semi-manufactured form — exclusively gold and silver plated, in semi-manufactured form

30 24.42.11.0 Unwrought aluminium

31 24.43.11.0 Unwrought lead

32 24.43.12.0 Unwrought zinc

33 24.43.13.0 Unwrought tin

34 24.44.12.0 Copper, unrefined; copper anodes for electrolytic refining

35 24.44.13.0 Refined copper and copper alloys, unwrought; master alloys of copper

36 24.44.21.0 Copper powders and flakes

37 24.44.22.0 Copper bars, rods and profiles

38 24.44.23.0 Copper wire

39 24.45.11.0 Unwrought nickel

40 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

41 ex 26.11.30.0 Electronic integrated circuits — exclusively processors

42 ex 26.20.11.0 Portable data-processing machines, weighing <= 10 kg, such as laptops and notebooks; Handheld computers (such as notebooks) and similar — exclusively portable computers such as tablets, notebooks, laptops

43 ex 26.30.22.0 Cellular phones or other wireless networks — only mobile phones, including smartphones

44 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 gambling apparatus with electronic display — excluding parts and accessories

45 ex 32.12.13.0 Jewellery and parts thereof as well as other jewellery and parts thereof, of gold and silver or precious metal plated — 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

46 38.11.49.0 Wrecks, other than vessels and floating structures, for dismantling

47 38.11.51.0 Glass waste

48 38.11.52.0 Paper and paperboard waste

49 38.11.54.0 Other rubber waste

50 38.11.55.0 Plastic waste

51 38.11.58.0 Metal-containing waste other than hazardous waste

52 38.12.26.0 Hazardous metal waste

53 38.12.27 Waste and defective electric cells and accumulators; spent galvanic cells and batteries and electric accumulators

54 38.32.2 Metal secondary raw materials

55 38.32.31.0 Secondary raw material of glass

56 38.32.32.0 Secondary raw material of paper and paperboard

57 38.32.33.0 Secondary raw material of plastic

58 38.32.34.0 Secondary raw material of rubber

59 24.20.11.0 Line pipe of a kind used for oil or gas pipelines, seamless, of steel

60 24.20.12.0 Casing, tubing and drill pipe, of a kind used in the drilling for oil or gas, seamless, of steel

61 24.20.13.0 Other tubes and pipes, of circular cross section, of steel

62 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

63 24.20.33.0 Other tubes and pipes, of circular cross section, welded, of an external diameter of <= 406,4 mm, of steel

64 24.20.34.0 Tubes and pipes, of non-circular cross-section, welded, of an external diameter of <= 406,4 mm, of steel

65 24.20.40.0 Tube or pipe fittings of steel, not cast

66 ex 25.11.23.0 Other structures and parts of structures, plates, rods, angles, shapes and the like, of iron, steel or aluminium — only of steel

67 ex 25.93.13.0 Cloth, grills, netting and fencing, of iron, steel or copper wire; expanded metal, of iron, steel or copper — only of steel

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

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

70 ex 10.4 Animal and vegetable oils and fats — exclusively rape oil

71 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 automatic data-processing machines.

72 ex 20.59.30.0 Typewriter ink, draft ink and other inks — exclusively ink cartridges without a print head for automatic data processing machines

73 ex 22.21.30.0 Plates, sheets, film, foil, strip and plastic strips, not reinforced, laminated or combined with other materials

74 ex 26.20.21.0 Memory units — exclusively hard drives (HDDs)

75 ex 26.20.22.0 Solid state storage devices — exclusively SSDs

76 ex 26.70.13.0 Digital cameras and digital camcorders — exclusively digital cameras

77 ex 28.23.26.0 Parts and accessories for photocopiers — exclusively ink cartridges and print heads for printers for automatic data-processing machines, toners with print head for printers for automatic data processing machines

78 ex 58.29.11.0 Operating system software packages — exclusively SSD

79 ex 58.29.29.0 Other software packages — exclusively SSDs

80 ex 59.11.23.0 Other videos and video recordings on disks, magnetic tapes and similar media — exclusively SSDs

81 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 2017 item 568)

82 41.00.30.0 Construction work on residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

83 41.00.40.0 Construction work on non-residential buildings (works on the construction of new buildings, reconstruction or renovation of existing buildings)

84 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

85 42.12.20.0 General construction works involving the construction of railways and subways

86 42.13.20.0 General construction works involving the construction of bridges and tunnels

87 42.21.21.0 General construction works involving the construction of transmission pipelines

88 42.21.22.0 General construction works involving the construction of distribution networks, including auxiliary works

89 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

90 42.21.24.0 Works involving the drilling of wells and water intakes and installation of septic tanks

91 42.22.21.0 General construction works involving the construction of telecommunications and power transmission lines

92 42.22.22.0 General construction works involving the construction of telecommunications and power distribution lines

93 42.22.23.0 General construction works involving the construction of power plants

94 42.91.20.0 General construction works involving the construction of wharves, ports, dams, locks and related hydro-technical facilities

95 42.99.21.0 General construction works involving the construction of production and mining facilities

96 42.99.22.0 General construction works involving the construction of stadiums and sports fields

97 42.99.29.0 General construction works involving the construction of other civil engineering structures

98 43.11.10.0 Works involving demolition of buildings

99 43.12.11.0 Works involving the preparation of the site for construction, excluding earthworks

100 43.12.12.0 Earthworks: digging, ditch digging and earth moving jobs

101 43.13.10.0 Works involving the excavation and geological-engineering drilling

102 43.21.10.1 Works involving the execution of electrical safety installations

103 43.21.10.2 Works involving the implementation of other electrical installations

104 43.22.11.0 Works involving the execution of plumbing and drainage works

105 43.22.12.0 Works involving the execution of heating, ventilation and air conditioning systems

106 43.22.20.0 Works involving the execution of gas installations

107 43.29.11.0 Insulation work

108 43.29.12.0 Installation of fencing

109 43.29.19.0 Other installation works n.e.c.

110 43.31.10.0 Plastering works

111 43.32.10.0 Installation work for carpentry

112 43.33.10.0 Works involving the laying the floor and facing the walls

113 43.33.21.0 Works involving the laying of terrazzo, marble, granite or slate on floors and walls

114 43.33.29.0 Other works involving the laying of floors and walls (including wallpapering), n.e.c.

115 43.34.10.0 Painting works

116 43.34.20.0 Glass-making works

117 43.39.11.0 Works involving the decoration

118 43.39.19.0 Works involving the execution of other finishing works, n.e.c.

119 43.91.11.0 Works involving the construction of roof structures

120 43.91.19.0 Works involving other roofing work

121 43.99.10.0 Works involving the installation of damp-proof and waterproof insulation

122 43.99.20.0 Works involving the assembly and dismantling of scaffolding

123 43.99.30.0 Works involving the construction of foundations, including pile driving

124 43.99.40.0 Concrete works

125 43.99.50.0 Works involving erection of steel structures

126 43.99.60.0 Works involving the erection of brick and stone structures

127 43.99.70.0 Works involving the assembly and erection of prefabricated structures

128 43.99.90.0 Works involving the performance of other specialized works, n.e.c.

129 05.10.10.0 Hard coal

130 05.20.10.0 Lignite

131 19.10.10.0 Coke and semi-coke of coal and lignite or of peat; retort carbon

132 19.20.11.0 Briquettes and similar solid fuels manufactured from coal

133 19.20.12.0 Briquettes and similar solid fuels manufactured from lignite

134 ex 26.70.13.0 Digital cameras for photography and digital cameras — exclusively digital cameras

135 26.40.20.0 Television receivers, whether or not combined with radio-broadcast receivers or sound or video recording or reproduction apparatus

136 26.20.1 Computers and other automatic data processing machines

137 30.91.20.0 Parts and accessories of motorcycles and side-cars

138 27.20.2 Electric accumulators and parts thereof

139 28.11.41.0 Parts for spark-ignition internal combustion engines, excluding parts for aircraft engines

140 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

141 29.31.21.0 Sparking plugs; ignition magnetos; magneto-dynamos; magnetic flywheels; distributors; ignition coils

142 29.31.22.0 Starter motors and dual purpose starter-generators; other generators and other equipment for combustion engines

143 29.31.23.0 Electrical signalling equipment, windscreen, defrosters and demisters for motor vehicles

144 29.31.30.0 Parts of other electrical equipment for motor vehicles

145 29.32.20.0 Safety seat belts, airbags and parts and accessories of bodies

146 29.32.30.0 Parts and accessories for motor vehicles n.e.c., excluding motorcycles

147 45.31.1 Trade services of motor vehicle parts and accessories, excluding motorcycles

148 45.32.1 Specialised store retail trade services of motor vehicle parts and accessories, excluding motorcycles

149 45.32.2 Other retail trade services of parts and accessories of motor vehicles, excluding motorcycles

150 ex 45.40.10.0 Wholesale trade services of motorcycles and related parts and accessories — exclusively sale of parts and accessories for motorcycles

151 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