1.

Member States may, without prejudice to paragraph 5, apply an exemption or a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products are made up of, or contain, one or more of the following products: products falling within CN codes 1507 to 1518; products falling within CN codes 38249055 and 38249080 to 38249099 for their components produced from biomass; products falling within CN codes 22072000 and 29051100 which are not of synthetic origin; products produced from biomass, including products falling within CN codes 4401 and 4402. Member States may also apply a reduced rate of taxation under fiscal control on the taxable products referred to in Article 2 where such products contain water (CN codes 2201 and 28510010). ‘Biomass’ shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.