EU Combined Nomenclature · CN code · HS 9018.31
9018 31 90: Syringes, with or without needles: other
Syringes
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments:
- Syringes, needles, catheters, cannulae and the like:
- 9018 31 Syringes, with or without needles:
- 9018 31 90 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Syria
- Legal act
- Regulation 1210/03, Regulation 1332/13
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 3
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iraq | All third countries | Regulation 1210/03 | 1 January 2007 |
| Export authorizationSanctions regime: Syria | All third countries | Regulation 1332/13 | 15 December 2013 |
| Export controlSanctions regime: Iran (UAV and missiles) | Iran | Regulation 1529/23 | 31 January 2026 |
TARIC data as of 26 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 3% / 5% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 5.5% reduced rate -
Germany 19% -
Greece 6% / 13% reduced rate -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 5% reduced rate -
Luxembourg 17% -
Malta 18% -
Netherlands 9% reduced rate -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 9018.31
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | €537.4m | 32.4% | -4.6% |
 United States | €458.8m | 27.7% | -3.6% |
 Taiwan | €277.1m | 16.7% | -6.5% |
 China | €175.7m | 10.6% | -4.2% |
 United Kingdom | €85.1m | 5.1% | -9.9% |
 Mexico | €36.6m | 2.2% | -71.1% |
 India | €18.2m | 1.1% | +114.4% |
 Japan | €16.2m | 1% | +35.7% |
Same subheading in other tariffs
9018.31 Syringes, with or without needles
UK Free Third-country duty 2 tariff lines 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line Mexico Free – 10% Third-country duty 2 tariff lines · average 5% 
Brazil 14.4% Third-country duty 3 tariff lines 
Argentina 16% Third-country duty 19 tariff lines 
Peru Free – 6% Third-country duty 2 tariff lines · average 3% 
New Zealand Free Third-country duty 2 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 7 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 9018.31
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N357612 U.S. CBP
The tariff classification of unassembled I.V. flush syringes from China
- N351167 U.S. CBP
The tariff classification of an enteral feeding tube, an enteral syringe, and an enteral extension set from China
- H343563 U.S. CBP
Request for Reconsideration of NY N341133; Classification of Syringes from China
- N341133 U.S. CBP
The tariff classification of syringes from China
7 rulings in total for this code
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
Additional note 2
See also Note 6 to Chapter 90 and the judgment in Joined Cases C-260/00 to C-263/00, Lohmann GmbH & Co. KG and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG v Oberfinanzdirektion Koblenz, paragraphs 36, 37, 39, 40, 43 and 45, (ECLI:EU:C:2002:637).
Examples of products falling under subheading 9021 10 10:
Examples of products falling under Section XI:
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
In the EU Combined Nomenclature, 9018 31 90 is one of 2 lines under subheading 9018.31, syringes, with or without needles.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported syringes (HS 9018.31) worth €1.7bn (down 8% on the year before), at an average of €31.69 per kg; Switzerland supplied 32%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 9018.31 worth US$4bn in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 6th with US$94m.
Questions and answers
What is the EU import duty for CN code 9018 31 90?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 9018.31 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$628m), followed by the United States.
Typical products
Everyday names, not part of the legal text.