EU Combined Nomenclature · CN code · HS 9021.10

9021 10 90

9021 10 90: Splints and other fracture appliances

Orthopaedic and fracture appliances

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability:
  2. 9021 10 Orthopaedic or fracture appliances:
  3. 9021 10 90 Splints and other fracture appliances

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 4

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria
    Legal act
    Regulation 1210/03, Regulation 1332/13
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    Regulation 0573/24
    Documents
    • Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
    • Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
    • Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
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
Export control of fluorinated greenhouse gases All third countries Regulation 0573/24 12 March 2025

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 20%
  • Germany 7% reduced rate
  • Greece 13% reduced rate
  • Hungary 27%
  • Ireland 0% reduced rate
  • Italy 4% reduced rate
  • Latvia 12% reduced rate
  • Lithuania 5% reduced rate
  • Luxembourg 3% reduced rate
  • Malta 18%
  • Netherlands 9% reduced rate
  • Poland 23%
  • Portugal 6% reduced rate
  • Romania 0% reduced rate
  • Slovakia 5% reduced rate
  • Slovenia 9.5% reduced rate
  • Spain 10% reduced rate
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 9021.10

last 12 months€2.3bn+0.7% · previous 12 months
Average import price€76.82 per kg
Preferential rate0%
Jan 2024: €201.5mFeb 2024: €218.5mMar 2024: €211.6mApr 2024: €217.4mMay 2024: €219.1mJun 2024: €209.5mJul 2024: €204.5mAug 2024: €158.6mSept 2024: €183.7mOct 2024: €211.7mNov 2024: €187.2mDec 2024: €181.6mJan 2025: €196.6mFeb 2025: €186.8mMar 2025: €221.5mApr 2025: €190.8mMay 2025: €194.1mJun 2025: €211.4mJul 2025: €198.6mAug 2025: €163.8mSept 2025: €194.3mOct 2025: €208.2mNov 2025: €186.1mDec 2025: €194.1mJan 2026: €176.7mFeb 2026: €193.6mMar 2026: €209.1mApr 2026: €199.9mMay 2026: €182.9mJun 2026: €216.2mJul 2026: €203.8mAug 2026: €180m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States €763.5m 32.6% -0.5%
Switzerland €625m 26.7% +19.4%
Mexico €380m 16.2% -18.4%
China €281.6m 12% -3%
Costa Rica €51.7m 2.2% +50.2%
United Kingdom €36.2m 1.5% +8.5%
Tunisia €30.8m 1.3% -7.5%
Philippines €23.5m 1% -3.4%

Same subheading in other tariffs

9021.10 Orthopaedic or fracture appliances

EU lines: 9021.10

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.

  • N364676 U.S. CBP 21 September 2026 · 9021.10.00.90

    The tariff classification of Metalogix Revolution External Plating System from China

  • N363602 U.S. CBP 6 August 2026 · 9021.10.00.90

    The tariff classification of Glide Ankle-Foot Orthosis (AFO) from China

  • N363252 U.S. CBP 3 August 2026 · 9021.10.00.50

    The tariff classification of a spinal fixation system, a surgical instrument system, sterilization containers, a pedicle screw, and a nut breaker from France

  • N362426 U.S. CBP 15 July 2026 · 9021.10.00.50

    The tariff classification of pedicle screw systems from Switzerland

  • 600015301 HMRC 14 April 2026 – 13 April 2029 · 9021 10 10 00

    Made to measure Men's Lace up orthopaedic shoes. Heel to ball, tread line, arch shape and foot shape / instep shape / perimeter of foot shape and all measurements unique to each foot (left and right are unique). Customised asymmetrical toplines heights based on individual wearer’s ankle heights,…

  • 600015302 HMRC 14 April 2026 – 13 April 2029 · 9021 10 10 00

    Made to measure Men's Slip on orthopaedic shoes.. Heel to ball, tread line, arch shape and foot shape / instep shape / perimeter of foot shape and all measurements unique to each foot (left and right are unique). Customised asymmetrical toplined heights based on individual wearer’s ankle heights,…

  • 600014232 HMRC 24 November 2025 – 23 November 2028 · 9021 10 10 00

    Made-to-measure shoes designed for individual with physical abnormalities that preclude wearing normal 'off the shelf' footwear. Upper: Full grain calf. Vamp lining: Orthopaedic calf 0.7mm thick. Quarter lining: Calf 1.1mm. Insole: Oak bark tanned calf with 2.4mm Poron (performance) cushioning at…

  • 600014233 HMRC 24 November 2025 – 23 November 2028 · 9021 10 10 00

    Made-to-measure shoe designed for an individual with physical abnormalities that preclude wearing normal 'off the shelf' footwear. Upper: Full grain calf. Vamp lining: Orthopaedic calf 0.7mm thick. Insole: Oak bark tanned calf. Shank: Oak bark tanned calf. Forepart filler (under insole): Tar…

76 rulings in total for this code

Legal notes

Notes
Additional notes

Chapter notes: Chapter 90 →

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.

9021 · Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

For the purposes of this heading, the expression ‘to compensate for a defect or disability’ means only appliances which actually take over or substitute for the function of the defective or disabled part of the body.

This heading does not include appliances, which simply alleviate the effects of the defect or disability.

This heading also excludes appliances identifiable for ostomy use (subheading 3006 91 00).

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.

YearDescriptionThird-country dutySupplementary unit
2026 Splints and other fracture appliances Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Splints and other fracture appliances Free —

CN code 9021 10 90 is a line of the EU Combined Nomenclature under HS subheading 9021.10 (orthopaedic or fracture appliances).

The third-country duty is free, and quantities are declared in —.

Imports of orthopaedic and fracture appliances (HS 9021.10) into the EU came to €2.3bn between September 2025 and August 2026 (up 1% on the year before); United States supplied 33%, 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 0%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, 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 free.

EU member states imported goods of subheading 9021.10 worth US$5bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 6th with US$36m.

Questions and answers

What is the EU import duty for CN code 9021 10 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 9021.10 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$1bn), followed by Switzerland.

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Typical products

Everyday names, not part of the legal text.