EU Combined Nomenclature · CN code · HS 9021.90

9021 90 90

9021 90 90: Orthopaedic appliances, including crutches, surgical belts: other, other

Other orthopaedic and implanted 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 90 Other:
  3. 9021 90 90 Other

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: 5
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 5

  • 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 controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    Regulation 1523/07
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • 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 5

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 on cat and dog fur All third countries Regulation 1523/07 15 August 2009
Export control of fluorinated greenhouse gases All third countries Regulation 0573/24 31 January 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 0% reduced rate
  • 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 9021.90

last 12 months€3.3bn-3.8% · previous 12 months
Average import price€439.07 per kg
Preferential rate0%
Jan 2024: €234.4mFeb 2024: €278.9mMar 2024: €312.9mApr 2024: €299.4mMay 2024: €300.4mJun 2024: €269.6mJul 2024: €299.7mAug 2024: €234.3mSept 2024: €263.3mOct 2024: €299.6mNov 2024: €283.4mDec 2024: €253mJan 2025: €300.8mFeb 2025: €299.8mMar 2025: €335.6mApr 2025: €275.4mMay 2025: €277.9mJun 2025: €333.1mJul 2025: €296.5mAug 2025: €254.5mSept 2025: €272.9mOct 2025: €289.9mNov 2025: €283mDec 2025: €263.6mJan 2026: €223.8mFeb 2026: €246.6mMar 2026: €280.9mApr 2026: €285.7mMay 2026: €279.5mJun 2026: €324.9mJul 2026: €307mAug 2026: €281.5m 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 €1.7bn 52% -12.2%
Australia €352.9m 10.6% +16.6%
China €337.2m 10.1% +96.3%
Switzerland €281.2m 8.4% +18.2%
Singapore €140m 4.2% -6.6%
Mexico €110.4m 3.3% -22.9%
Malaysia €76.5m 2.3% -24.7%
Japan €61.8m 1.9% -39.5%

Same subheading in other tariffs

9021.90 Orthopaedic appliances, including crutches, surgical belts: other

EU lines: 9021.90

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.

  • N364324 U.S. CBP 1 September 2026 · 9021.90.81.00

    The tariff classification of a Recording Head Component from Germany

  • N361297 U.S. CBP 21 May 2026 · 9021.90.81.00

    The tariff classification of SILKBridge® Biointegrative Nerve Guide from Italy

  • N360516 U.S. CBP 29 April 2026 · 9021.90.81.00

    The tariff classification of insulin pump patches and continuous glucose monitor patches from China

  • N344671 U.S. CBP 3 January 2025 · 9021.90.81.00

    The tariff classification of an Optical Module from China

  • 600013758 HMRC 9 September 2025 – 8 September 2028 · 9021 90 10 00

    The product is ear moulds for hearing aids. The main purpose is to conduct sound from a behind the ear hearing aid into the ear. It also helps to ensure that the hearing aid rests securely on the ear. Each ear mould is predominantly made of silicone and is custom made to the shape of a patient’s…

  • 600011610 HMRC 31 October 2024 – 30 October 2027 · 9021 90 10 00

    Monitor earphone adaptor This product is a monitor earphone adaptor (MEA) is a sandwich module which is connected between the processing unit and the battery module when in operation. With the monitor earphones and adaptor, a carer or audiologist can use the earphones to check that the hearing aid…

16 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).

9021 90 90 · Other

This subheading includes the following appliances which compensate for a defect or a disability:

1. appliances implanted in the human body as medicament dispensers and accommodating in a common housing a ‘medicinal pump’, the power source for the pump and the reservoir for the medicament;

2. ‘annular prostheses’, i.e., stainless steel rings covered with two layers of plastics and a man-made fibre fabric. These are surgically attached to the heart valve in order to restore the heart valve's ability to close, for example, in the case of mitral insufficiency;

3. ‘umbrella’ filters for implanting in the cardiac vein (vena cava inferior) in order to prevent thromboses and embolisms from migrating to the heart. They consist of a very small, umbrella-shaped frame made of a stainless steel alloy, which is covered with a thin layer of synthetic elastic material and opens like an umbrella in the vein;

4. permanent ureter dilators of plastics. These barbed, rod-shaped appliances are inserted into the ureter to permit urine to flow.

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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other Free —

CN code 9021 90 90 is a line of the EU Combined Nomenclature under HS subheading 9021.90 (orthopaedic appliances, including crutches, surgical belts: other).

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

Imports of other orthopaedic and implanted appliances (HS 9021.90) into the EU came to €3.3bn between September 2025 and August 2026 (down 4% on the year before); United States supplied 52%, followed by Australia.

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 free, the Argentina duty is 0%–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 9021.90 worth US$8bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$311m.

Questions and answers

What is the EU import duty for CN code 9021 90 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 9021.90 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$2bn), followed by the United Kingdom.

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