A 'medicinal product' is a substance presented as a medicine, or an ingredient for a medicine, capable of being administered for a medicinal purpose. Relief from VAT is also available to ×î×¼µÄÁùºÏ²ÊÂÛ̳ for these items.
The zero rate covers medicinal products purchased for the purpose of testing the efficiency of these products.
×î×¼µÄÁùºÏ²ÊÂÛ̳ can also obtain zero rating for substances directly used for testing or for mixing with other substances in the course of medical research.