EU Combined Nomenclature · CN code · HS 9018.50
Other ophthalmic instruments
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 25 October 2026
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 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 3% / 5% reduced rate 
Czechia 21% 
Denmark 25% 
Estonia 9% reduced rate 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 6% / 13% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 5% reduced rate 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €383m | 37.5% | -6.6% |
 Switzerland | €176.5m | 17.3% | +7.2% |
 Japan | €112.8m | 11% | -1.1% |
 United Kingdom | €62.6m | 6.1% | -1.7% |
 Israel | €56.8m | 5.6% | +7.9% |
 China | €55.2m | 5.4% | +36.9% |
 Singapore | €34.7m | 3.4% | +10.3% |
 Indonesia | €25.6m | 2.5% | +7.7% |
9018.50 Other ophthalmic instruments and appliances
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 5% Third-country duty 1 tariff line 
Brazil 7.2% – 20% Third-country duty 2 tariff lines · average 13.6% 
Argentina Free – 12.6% Third-country duty 4 tariff lines · average 6.3% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 4 tariff lines 
GCC 5% Third-country duty 8 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 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.
The tariff classification of G2-W Singulator from Costa Rica.
The tariff classification of intraocular lens injectors from Switzerland
The tariff classification of “TrueTear Intranasal Lacrimal Neurostimulator” from China
An ultrasound biomicroscopy (UBM) probe designed for use with ophthalmic testing equipment. It produces images of the internal structures of the eye to assist in the diagnosis and assessment of pathological or traumatic ocular conditions.
A standalone, multipurpose diagnostic ophthalmic ultrasound system designed for the examination and visualisation of the internal structures of the eye. It performs measurements of axial length, anterior chamber depth, lens thickness and corneal thickness. The device combines A-scan, B-scan,…
A stainless steel axle tube for a slit lamp, forming part of the X-Y movement mechanism used to support and guide movement of the instrument during ophthalmic examination procedures.
A curved aluminium mounting which is designed for installation between the headband assembly and optical unit of an indirect ophthalmoscope. The component supports and positions the optical unit on the head-mounted ophthalmic examination device used for examination of the eye.
19 rulings in total for this code
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.
In addition to ultrasonic diagnostic equipment for general use, this subheading includes special appliances for ultrasonic examination of the eyes (such as those for determining the thickness of the cornea and eye lens or the length of the eyeball).
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
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 | Non-optical | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Non-optical | Free | — |
CN code 9018 50 10 is a line of the EU Combined Nomenclature under HS subheading 9018.50 (other ophthalmic instruments and appliances).
The third-country duty is free, and quantities are declared in —.
Imports of other ophthalmic instruments (HS 9018.50) into the EU came to €1bn between September 2025 and August 2026 (up 1% on the year before); United States supplied 38%, followed by Switzerland.
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 5%, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, 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 9018.50 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 6th with US$44m.
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.
For subheading 9018.50 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$466m), followed by Switzerland.
Everyday names, not part of the legal text.