EU Combined Nomenclature · CN code · HS 9021.50

9021 50 00

9021 50 00: Pacemakers for stimulating heart muscles, excluding parts and accessories

Heart pacemakers

✓ 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 50 00 Pacemakers for stimulating heart muscles, excluding parts and accessories

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: 3
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 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
    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 3

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

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 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 9021.50

last 12 months€1.6bn+1% · previous 12 months
Average import price€5,177.03 per kg
Preferential rate0%
Jan 2024: €76.6mFeb 2024: €133.2mMar 2024: €99.8mApr 2024: €108.8mMay 2024: €119.6mJun 2024: €137.2mJul 2024: €137.9mAug 2024: €93.4mSept 2024: €124.7mOct 2024: €137.5mNov 2024: €103.6mDec 2024: €135.2mJan 2025: €119mFeb 2025: €121.9mMar 2025: €143.6mApr 2025: €118.2mMay 2025: €138.5mJun 2025: €140.1mJul 2025: €170.6mAug 2025: €92.2mSept 2025: €135.5mOct 2025: €157.3mNov 2025: €133.9mDec 2025: €98.7mJan 2026: €119.4mFeb 2026: €131.6mMar 2026: €122mApr 2026: €115.5mMay 2026: €122.5mJun 2026: €149.4mJul 2026: €153.4mAug 2026: €121.3m 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
Switzerland €952.8m 61.1% +17.7%
United States €242.1m 15.5% +1.6%
Malaysia €230.1m 14.7% -18.3%
Singapore €115.6m 7.4% -37.2%
United Kingdom €5.4m 0.3% -51.7%
Japan €4.1m 0.3% +64.7%
Uruguay €3.9m 0.2% -48.2%
Australia €2.3m 0.1% +26%

Same subheading in other tariffs

9021.50 Pacemakers for stimulating heart muscles, excluding parts and accessories

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).

9021 50 00 · Pacemakers for stimulating heart muscles, excluding parts and accessories

This subheading includes only cardiac pacemakers proper. Subject to notes 1 and 2 to this chapter, parts and accessories for such pacemakers, such as casings, casing halves, casing covers and electrodes fall in subheading 9021 90 90.

Separately presented primary batteries and electric accumulators for pacemakers are classified in heading 8506 or 8507. Chargers with a transformer primary for charging the accumulator in the implanted pacemaker by inducing a current in the secondary in the pacemaker fall in heading 8504.

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 Pacemakers for stimulating heart muscles, excluding parts and accessories Free p/st
2025 unchanged Free p/st
2024 unchanged Free p/st
2023 unchanged Free p/st
2022 unchanged Free p/st
2021 unchanged Free p/st
2020 unchanged Free p/st
2019 Pacemakers for stimulating heart muscles, excluding parts and accessories Free p/st

In the EU Combined Nomenclature, 9021 50 00 is one of 1 line under subheading 9021.50, pacemakers for stimulating heart muscles, excluding parts and accessories.

The third-country duty is free, and quantities are declared in p/st.

In the 12 months to August 2026, the EU imported heart pacemakers (HS 9021.50) worth €1.6bn (up 1% on the year before), at an average of €5,177.03 per kg; Switzerland supplied 61%, 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 free, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 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 free.

EU member states imported goods of subheading 9021.50 worth US$3bn in 2024; the largest supplier from outside the EU was Switzerland, and the United Kingdom ranked 5th with US$61m.

Questions and answers

What is the EU import duty for CN code 9021 50 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. 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 9021.50 as a whole, the largest supplier from outside the EU in 2024 was Switzerland (US$770m), followed by Malaysia.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.