EMCS: tuotekategoriat, tuoteryhmät ja CN-nimikkeet
Yhdenmukaistetun valmisteveron alaiset tuotteet jakaantuvat kahteen eri luokkaan; tuotekategoria ja tuoteryhmä. Jos sinulla on valmisteverolupa, voit lupatyypistä riippuen lähettää ja/tai vastaanottaa kaikkia lupaan merkityn tuotekategorian alaisia tuoteryhmiä, joihin myös kauppakumppanillasi on voimassa oleva valmisteverolupa.
Jos sinulla ei ole valmisteverolupaa, annat vastaanotettavista tuotteista ennakkoilmoituksen, jossa tuotteet ilmoitetaan aina tuoteryhmätasolla.
Tuotekategoria | Tuotekategorian selite |
---|---|
T | Valmistettu tupakka |
B | Olut |
W | Viini |
I | Välituottteet |
S | Etyylialkoholi |
E | Energiatuotteet |
Taulukossa on yhdenmukaistettujen tuotteiden tuoteryhmät ja kuhunkin tuoteryhmään liittyvät CN-koodit. Tuotteista, joissa on nämä koodit, pitää tehdä ilmoitus EMCS-järjestelmään, kun tavaroita siirretään verottomana toiselle toimijalle tai EU:n ulkopuolelle.
Tuoteryhmät ja selitteet
CN-koodi – valmisteverotuote
Tuoteryhmä |
CN-koodi |
T200 |
24022010 |
T200 |
24022090 |
T200 |
24029000 |
T300 |
24021000 |
T400 |
24029000 |
T500 |
24031100 |
T500 |
24031910 |
T500 |
24031990 |
T500 | 24041100 |
T400 |
24031910 |
T400 |
24031990 |
T400 |
24039100 |
T500 |
24029000 |
T500 |
24039100 |
T400 |
24039990 |
T500 |
24039990 |
B000 |
22030001 |
B000 |
22030009 |
B000 |
22030010 |
B000 |
22060039 |
B000 |
22060059 |
B000 |
22060089 |
W200 |
22042106 |
W200 |
22042107 |
W200 |
22042108 |
W200 |
22042109 |
W200 |
22042111 |
W200 |
22042112 |
W200 |
22042113 |
W200 |
22042117 |
W200 |
22042118 |
W200 |
22042119 |
W200 |
22042122 |
W200 |
22042123 |
W200 |
22042124 |
W200 |
22042126 |
W200 |
22042127 |
W200 |
22042128 |
W200 |
22042131 |
W200 |
22042132 |
W200 |
22042134 |
W200 |
22042136 |
W200 |
22042137 |
W200 |
22042138 |
W200 |
22042142 |
W200 |
22042143 |
W200 |
22042144 |
W200 |
22042146 |
W200 |
22042147 |
W200 |
22042148 |
W200 |
22042161 |
W200 |
22042162 |
W200 |
22042166 |
W200 |
22042167 |
W200 |
22042168 |
W200 |
22042169 |
W200 |
22042171 |
W200 |
22042174 |
W200 |
22042176 |
W200 |
22042177 |
W200 |
22042178 |
W200 |
22042179 |
W200 |
22042180 |
W200 |
22042181 |
W200 |
22042182 |
W200 |
22042183 |
W200 |
22042184 |
W200 |
22042185 |
W200 |
22042186 |
W200 |
22042187 |
W200 |
22042188 |
W200 |
22042189 |
W200 |
22042190 |
W200 |
22042191 |
W200 |
22042193 |
W200 |
22042194 |
W200 |
22042195 |
W200 |
22042196 |
W200 |
22042197 |
W200 |
22042198 |
W200 |
22042210 |
W200 |
22042222 |
W200 |
22042223 |
W200 |
22042224 |
W200 |
22042226 |
W200 |
22042227 |
W200 |
22042228 |
W200 |
22042232 |
W200 |
22042233 |
W200 |
22042238 |
W200 |
22042278 |
W200 |
22042279 |
W200 |
22042280 |
W200 |
22042281 |
W200 |
22042282 |
W200 |
22042283 |
W200 |
22042284 |
W200 |
22042285 |
W200 |
22042286 |
W200 |
22042288 |
W200 |
22042290 |
W200 |
22042291 |
W200 |
22042293 |
W200 |
22042294 |
W200 |
22042295 |
W200 |
22042296 |
W200 |
22042297 |
W200 |
22042298 |
W200 |
22042978 |
W200 |
22042979 |
W200 |
22042980 |
W200 |
22042981 |
W200 |
22042982 |
W200 |
22042983 |
W200 |
22042984 |
W200 |
22042985 |
W200 |
22042986 |
W200 |
22042988 |
W200 |
22042990 |
W200 |
22042991 |
W200 |
22042993 |
W200 |
22042994 |
W200 |
22042995 |
W200 |
22042996 |
W200 |
22042997 |
W200 |
22042998 |
W200 |
22043010 |
W200 |
22043096 |
W200 |
22043098 |
W200 |
22051010 |
W200 |
22059010 |
W200 |
22060010 |
W200 |
22060031 |
W200 |
22060039 |
W200 |
22060051 |
W200 |
22060059 |
W200 |
22060081 |
W200 |
22060089 |
W200 |
22042910 |
W200 |
22042922 |
W200 |
22042923 |
W200 |
22042924 |
W200 |
22042926 |
W200 |
22042927 |
W200 |
22042928 |
W200 |
22042932 |
W200 |
22042938 |
W300 |
22041011 |
W300 |
22041013 |
W300 |
22041015 |
W300 |
22041091 |
W300 |
22041093 |
W300 |
22041094 |
W300 |
22041096 |
W300 |
22041098 |
W300 |
22042106 |
W300 |
22042107 |
W300 |
22042108 |
W300 |
22042109 |
W300 |
22042210 |
W300 |
22042910 |
W300 |
22051010 |
W300 |
22059010 |
W300 |
22060031 |
W300 |
22060039 |
I000 |
22042185 |
I000 |
22042186 |
I000 |
22042187 |
I000 |
22042188 |
I000 |
22042189 |
I000 |
22042190 |
I000 |
22042191 |
I000 |
22042193 |
I000 |
22042194 |
I000 |
22042195 |
I000 |
22042196 |
I000 |
22042197 |
I000 |
22042198 |
I000 |
22042285 |
I000 |
22042286 |
I000 |
22042288 |
I000 |
22042290 |
I000 |
22042291 |
I000 |
22042293 |
I000 |
22042294 |
I000 |
22042295 |
I000 |
22042296 |
I000 |
22042297 |
I000 |
22042298 |
I000 |
22042985 |
I000 |
22042986 |
I000 |
22042988 |
I000 |
22042990 |
I000 |
22042991 |
I000 |
22042993 |
I000 |
22042994 |
I000 |
22042995 |
I000 |
22042996 |
I000 |
22042997 |
I000 |
22042998 |
I000 |
22051010 |
I000 |
22051090 |
I000 |
22059010 |
I000 |
22059090 |
I000 |
22060010 |
I000 |
22060031 |
I000 |
22060039 |
I000 |
22060051 |
I000 |
22060059 |
I000 |
22060081 |
I000 |
22060089 |
I000 |
22042138 |
I000 |
22042181 |
S200 |
22042185 |
S200 |
22042186 |
S200 |
22042187 |
S200 |
22042188 |
S200 |
22042189 |
S200 |
22042190 |
S200 |
22042191 |
S200 |
22042193 |
S200 |
22042194 |
S200 |
22042195 |
S200 |
22042196 |
S200 |
22042197 |
S200 |
22042198 |
S200 |
22042285 |
S200 |
22042286 |
S200 |
22042288 |
S200 |
22042290 |
S200 |
22042291 |
S200 |
22042293 |
S200 |
22042294 |
S200 |
22042295 |
S200 |
22042296 |
S200 |
22042297 |
S200 |
22042298 |
S200 |
22042985 |
S200 |
22042986 |
S200 |
22042988 |
S200 |
22042990 |
S200 |
22042991 |
S200 |
22042993 |
S200 |
22042994 |
S200 |
22042995 |
S200 |
22042996 |
S200 |
22042997 |
S200 |
22042998 |
S200 |
22051090 |
S200 |
22059090 |
S200 |
22060010 |
S200 |
22060031 |
S200 |
22060039 |
S200 |
22060051 |
S200 |
22060059 |
S200 |
22060081 |
S200 |
22060089 |
S200 |
22082012 |
S200 |
22082014 |
S200 |
22082016 |
S200 |
22082018 |
S200 |
22082019 |
S200 |
22082026 |
S200 |
22082028 |
S200 |
22082062 |
S200 |
22082066 |
S200 |
22082069 |
S200 |
22082086 |
S200 |
22082088 |
S200 |
22083011 |
S200 |
22083019 |
S200 |
22083030 |
S200 |
22083041 |
S200 |
22083049 |
S200 |
22083061 |
S200 |
22083069 |
S200 |
22083071 |
S200 |
22083079 |
S200 |
22083082 |
S200 |
22083088 |
S200 |
22084011 |
S200 |
22084031 |
S200 |
22084039 |
S200 |
22084051 |
S200 |
22084091 |
S200 |
22084099 |
S200 |
22085011 |
S200 |
22085019 |
S200 |
22085091 |
S200 |
22085099 |
S200 |
22086011 |
S200 |
22086019 |
S200 |
22086091 |
S200 |
22086099 |
S200 |
22087010 |
S200 |
22087090 |
S200 |
22089011 |
S200 |
22089019 |
S200 |
22089033 |
S200 |
22089038 |
S200 |
22089041 |
S200 |
22089045 |
S200 |
22089048 |
S200 |
22089054 |
S200 |
22089056 |
S200 |
22089069 |
S200 |
22089071 |
S200 |
22089075 |
S200 |
22089077 |
S200 |
22089078 |
S300 |
22071000 |
S300 |
22089091 |
S300 |
22089099 |
S400 |
22072000 (lievästi denaturoitu) |
S500 |
Muut etyylialkoholia sisältävät tuotteet Tuoteryhmässä ei ole yksittäistä CN-koodia, vaan CN-koodi määräytyy tuotteen mukaan. |
S600 |
22072000 (vahvasti denaturoitu) Koodia S600 voi käyttää ainoastaan kulutukseen luovutettujen, |
E200 |
15071010 |
E200 |
15079010 |
E200 |
15081010 |
E200 |
15089010 |
E200 |
15091010 |
E200 |
15091020 |
E200 |
15091080 |
E200 |
15099000 |
E200 |
15100010 |
E200 |
15100090 |
E200 |
15111010 |
E200 |
15119011 |
E200 |
15119019 |
E200 |
15119091 |
E200 |
15121110 |
E200 |
15121910 |
E200 |
15122110 |
E200 |
15122910 |
E200 |
15131110 |
E200 |
15131911 |
E200 |
15131919 |
E200 |
15131930 |
E200 |
15132110 |
E200 |
15132911 |
E200 |
15132919 |
E200 |
15132930 |
E200 |
15141110 |
E200 |
15141910 |
E200 |
15149110 |
E200 |
15149910 |
E200 |
15151100 |
E200 |
15151910 |
E200 |
15152110 |
E200 |
15152910 |
E200 |
15153090 |
E200 |
15155011 |
E200 |
15155091 |
E200 |
15159011 |
E200 |
15159021 |
E200 |
15159031 |
E200 |
15159040 |
E200 |
15159060 |
E200 |
15161010 |
E200 |
15161090 |
E200 |
15162010 |
E200 |
15162091 |
E200 |
15162095 |
E200 |
15171010 |
E200 |
15171090 |
E200 |
15179010 |
E200 |
15179091 |
E200 |
15179093 |
E200 |
15179099 |
E200 |
15180010 |
E200 |
15180031 |
E200 |
15180039 |
E200 |
15180095 |
E300 |
27071000 |
E300 |
27072000 |
E300 |
27073000 |
E300 |
27075000 |
E410 |
27101231 |
E410 |
27101250 |
E420 |
27101231 |
E420 |
27101241 |
E420 |
27101245 |
E420 |
27101249 |
E430 |
27101943 |
E430 |
27101946 |
E430 |
27101947 |
E430 |
27101948 |
E430 |
27102011 |
E430 |
27102019 |
E430 |
27102016 |
E440 |
27101943 |
E440 |
27101946 |
E440 |
27101947 |
E440 |
27101948 |
E440 |
27102011 |
E440 |
27102019 |
E440 |
27102016 |
E450 |
27101921 |
E450 |
27101925 |
E460 |
27101925 |
E470 |
27101962 |
E470 |
27102032 |
E470 |
27102038 |
E470 |
27101966 |
E470 |
27101967 |
E480 |
27101221 |
E480 |
27101225 |
E480 |
27101929 |
E480 |
27102090 |
E490 |
27101211 |
E490 |
27101215 |
E490 |
27101270 |
E490 |
27101290 |
E490 |
27101911 |
E490 |
27101915 |
E490 |
27101931 |
E490 |
27101935 |
E490 |
27101951 |
E490 |
27101955 |
E500 |
27111211 |
E500 |
27111219 |
E500 |
27111291 |
E500 |
27111293 |
E500 |
27111294 |
E500 |
27111297 |
E500 |
27111310 |
E500 |
27111330 |
E500 |
27111391 |
E500 |
27111397 |
E500 |
27111400 |
E500 |
27111900 |
E600 |
29011000 |
E700 |
29022000 |
E700 |
29023000 |
E700 |
29024100 |
E700 |
29024200 |
E700 |
29024300 |
E700 |
29024400 |
E800 |
29051100 |
E910 |
38260010 |
E920 |
38260090 |
E920 |
38249986 |
E920 |
38249992 |
E920 |
38249993 |
E920 |
38249996 |
E930 |
38111110 |
E930 |
38111190 |
E930 |
38111900 |
E930 |
38119000 |