Ice Cream and Similar Products

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The sale of the products listed below (or their substitutes), or of any product containing one or more of those products, is taxable when those products are packaged or sold in single servings of less than 500 ml or 500 g, regardless of the number of single servings in each package.

  • Frozen pudding
  • Frozen yogurt
  • Ice cream
  • Ice milk
  • Sherbet

A product is considered to be packaged in single servings when each of the portions is individually wrapped or packaged in its own right.

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