Guidance

Orthopaedic appliances (Tariff notice 3)

Check the tariff classification for orthopaedic appliances.

New regulation

A new regulation was published on 18 February 2021:

CI 58/5

Reg. 2021/1105

This is not considered a change in Northern Ireland practice.

Description of goods

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 386, the following text and photos are added:

Additional note 2 Examples of products falling under subheading 9021 10 10 (see link to regulation to access photos)

EUR-Lex - 52021XC0218(06) - EN - EUR-Lex (europa.eu)

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).

Classification (Combined Nomenclature (CN) code)

9021 10 10

Reason

Orthopaedic appliances.

See the explanatory note to Additional note 2 to Chapter 90.

Contact details

Tariff Classification
Customs and Border Design
10th Floor
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 22 March 2022

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