European Union tariff, chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Last updated
Key facts
- National lines
- 255
- Subheadings
- 143
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Summary
The European Union tariff has 255 national lines in HS chapter 90 (optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof), under 143 subheadings in 32 headings.
Subheadings with European Union lines
The European Union tariff has 255 national lines in HS chapter 90 (optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof), under 143 subheadings in 32 headings.
Subheadings 1 to 100 of 143, page 1 of 2.
90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof
90.04 Spectacles, goggles and the like, corrective, protective or other
90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539
- 9006.30Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes1 line
- 9006.40Instant print cameras1 line
- 9006.53Other cameras: For roll film of a width of 35mm2 lines
- 9006.59Other cameras: Other1 line
- 9006.61Photographic flashlight apparatus and flashbulbs: Discharge lamp (“electronic”) flashlight apparatus1 line
- 9006.69Photographic flashlight apparatus and flashbulbs: Other1 line
- 9006.91Parts and accessories: For cameras1 line
- 9006.99Parts and accessories: Other1 line
90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
90.10 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens
- 9010.10Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper1 line
- 9010.50Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes1 line
- 9010.60Projection screens1 line
- 9010.90Parts and accessories2 lines
90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
90.12 Microscopes other than optical microscopes; diffraction apparatus
90.13 Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter
- 9013.10Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI2 lines
- 9013.20Lasers, other than laser diodes1 line
- 9013.80Other devices, appliances and instruments2 lines
- 9013.90Parts and accessories2 lines
90.14 Direction finding compasses; other navigational instruments and appliances
90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
90.16 Balances of a sensitivity of 5 cg or better, with or without weights
- 9016.00Balances of a sensitivity of 5 cg or better, with or without weights2 lines
90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments
- 9018.11Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): Electro-cardiographs1 line
- 9018.12Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): Ultrasonic scanning apparatus1 line
- 9018.13Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): Magnetic resonance imaging apparatus1 line
- 9018.14Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): Scintigraphic apparatus1 line
- 9018.19Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): Other2 lines
- 9018.20Ultra-violet or infra-red ray apparatus1 line
- 9018.31Syringes, needles, catheters, cannulae and the like: Syringes, with or without needles2 lines
- 9018.32Syringes, needles, catheters, cannulae and the like: Tubular metal needles and needles for sutures2 lines
- 9018.39Syringes, needles, catheters, cannulae and the like: Other1 line
- 9018.41Other instruments and appliances, used in dental sciences: Dental drill engines, whether or not combined on a single base with other dental equipment1 line
- 9018.49Other instruments and appliances, used in dental sciences: Other2 lines
- 9018.50Other ophthalmic instruments and appliances2 lines
- 9018.90Other instruments and appliances8 lines
90.19 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
90.20 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
- 9020.00Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters5 lines
90.21 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
- 9021.10Orthopaedic or fracture appliances2 lines
- 9021.21Artificial teeth and dental fittings: Artificial teeth2 lines
- 9021.29Artificial teeth and dental fittings: Other1 line
- 9021.31Other artificial parts of the body: Artificial joints1 line
- 9021.39Other artificial parts of the body: Other2 lines
- 9021.40Hearing aids, excluding parts and accessories1 line
- 9021.50Pacemakers for stimulating heart muscles, excluding parts and accessories1 line
- 9021.90Other2 lines
90.22 Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like
- 9022.12Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Computed tomography apparatus1 line
- 9022.13Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Other, for dental uses1 line
- 9022.14Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: Other, for medical, surgical or veterinary uses1 line
- 9022.19Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: For other uses1 line
- 9022.21Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: For medical, surgical, dental or veterinary uses1 line
- 9022.29Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: For other uses1 line
- 9022.30X-ray tubes1 line
- 9022.90Other, including parts and accessories2 lines
90.23 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
- 9023.00Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses2 lines
90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 90 are live on border.bot for the United States (411 lines, also used by 1 other country).
- United States411 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 90?
The European Union tariff has 255 national lines in HS chapter 90 (optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof), under 143 subheadings in 32 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.