LAW No. 2022-1726 of 30 December 2022 on finances for 2023
A. – Deliveries of:
1° Food products intended for human consumption, Products normally intended for use in the preparation of these foodstuffs and products normally used to supplement or replace these foodstuffs, with the exception of the following products to which the tariff referred to in clause 278 applies:
- a) confectionery products;
- b) Chocolates and all complex products containing chocolate or cocoa. However, chocolate, domestic milk chocolate, chocolate candies, cocoa beans and cocoa butter are accepted at a 5.5% discount;
- c) Margarines and vegetable oils;
- d) Caviar;
- e) Alcoholic beverages;
1° bis A Food products intended for consumption by food-producing animals themselves intended for human consumption, products normally intended for use in the preparation of these foodstuffs and products normally used to supplement or replace these foodstuffs;
1° bis B Agricultural, fishery, fishery or poultry products, when they are of a type normally intended for use in agricultural production;
Extracts
3° Books, including their rental. This 3° applies to books on any type of physical medium and to books provided by download, including audio books;
A. – Deliveries of:
1° Food products intended for human consumption, Products normally intended for use in the preparation of these foodstuffs and products normally used to supplement or replace these foodstuffs, with the exception of the following products to which the tariff referred to in clause 278 applies:
- a) confectionery products;
- b) Chocolates and all complex products containing chocolate or cocoa. However, chocolate, domestic milk chocolate, chocolate candies, cocoa beans and cocoa butter are accepted at a 5.5% discount;
- c) Margarines and vegetable oils;
- d) Caviar;
- e) Alcoholic beverages;
Extracts
3° Books, including their rental. This 3° applies to books on any type of physical medium and to books provided by download, including audio books;
3° bis The following products:
- a) firewood;
- b) harvested forestry products intended for heating;
- c) waste wood for heating;
- (d) unprocessed ornamental horticultural and floricultural products.
5° The following products:
a) (cancelled);
aa) (repealed);
a ter) (cancelled);
b) Fertilizers and calcareous soil improvers listed in Annex I of Commission Regulation No. 889/2008 of 5 September 2008 laying down detailed rules for the application of Council Regulation (EC) No. 834/2007 on the production and labeling of organic products. organic products related to organic production, labeling and control;
c) Ecologically clean agricultural fertilizers or growing means and marine fisheries, which are allowed to be sold under the conditions provided for in Article L. 255-2 of the Agricultural Code;
d) (cancelled);
e) Plant protection products listed in Annex II to Commission Regulation No. 889/2008 of September 5, 2008 laying down detailed rules for the application of Council Regulation (EC) No. 834/2007 on the production and labeling of organic products. products related to organic production, labeling and control;
3° Foodstuffs, except in cases where article 278-0 bis falls under 1° of item A intended for animal consumptionproducts normally intended for use in the preparation of these foodstuffs and products normally used to supplement or replace these foodstuffs if one of the following conditions is met:
a) these are agricultural, fishing, fishery or poultry products that have not undergone any processing;
b) Raw materials, compound feed or supplements intended for food-producing animals themselves intended for human consumption;
3° bis The following products:
- a) firewood;
- b) harvested forestry products intended for heating;
- c) waste wood for heating;
- (d) unprocessed ornamental horticultural and floricultural products.
5° The following products, when they are of a type normally intended for use in agricultural production and not intended for animal feed:
a) agricultural products that have not undergone any processing;
a bis) fishery, fishery or poultry products that have not undergone any processing;
a ter) Live foals;
b) Fertilizers and calcareous soil improvers listed in Annex I of Commission Regulation No. 889/2008 of 5 September 2008 laying down detailed rules for the application of Council Regulation (EC) No. 834/2007 on the production and labeling of organic products. organic products related to organic production, labeling and control;
c) Ecologically clean agricultural fertilizers or growing means and marine fisheries, which are allowed to be sold under the conditions provided for in Article L. 255-2 of the Agricultural Code;
d) (cancelled);
e) Plant protection products listed in Annex II to Commission Regulation No. 889/2008 of September 5, 2008 laying down detailed rules for the application of Council Regulation (EC) No. 834/2007 on the production and labeling of organic products. products related to organic production, labeling and control;
