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IAE News

News published in INFORMA in April

144530-RATES-MANUFACTURING SURGICAL AND FFP2 MASKS

The activity of manufacturing of surgical and FFP2 masks , is classified in heading 455.9 of section 1 of the Tariffs, -Manufacture of other articles with textile materials nec -. According to the attached note, it includes the manufacture of articles with textile materials not specified in other sections, such as canvas articles (bags, tents, awnings, sails, etc.), banners, flags, ecclesiastical ornaments, insignia, embroidery and other decorations, parachutes, absorbent cotton, bandages and non-sterile gauze, etc.

144534-RATES-SALE OF AIR PURIFICATION DEVICES

If the technical or other characteristics allow said devices to be classified as industrial use , they must be registered under section 654.5 of section 1 -Retail trade of all types of machinery (except household, office, medical, orthopedic, optical and photographic equipment)-. If, on the other hand, the nature and characteristics of the air purifying devices allow them to be classified as for domestic use , they must be classified under heading 653.2 of section 1 - Retail trade of electrical and electronic materials and appliances, household appliances and other appliances for domestic use powered by energy other than electricity, as well as kitchen furniture -.

144535-RATES-RENTAL OF AIR PURIFICATION EQUIPMENT

If the technical or other characteristics allow these devices to be classified as industrial use , the rental activity of the same would be classified in group 859 of section 1 - Rental of other movable property nec . (without permanent staff)-. If, on the contrary, the nature and characteristics of the air purifying devices allow them to be classified as for domestic use , the rental activity of said devices must be classified under section 856.1 of section 1 -Rental of consumer goods-.