# European Union tariff lines under HS 9020.00

> The European Union tariff splits HS 9020.00 (other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters) into 5 national lines: 9020 00 10 10 (for use in civil aircraft), 9020 00 10 90 (other), 9020 00 90 11 (breathing appliances (excluding parts thereof), for use in civil aircraft), 9020 00 90 91 (parts of respiratory apparatus and of gas masks, for use in certain types of aircraft) and 1 other.

Source: https://border.bot/countries/european-union/hs-codes/902000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 90](https://border.bot/countries/european-union/hs-codes/90) / [9020.00](https://border.bot/countries/european-union/hs-codes/902000)

## Key facts

- HS subheading: [9020.00](https://border.bot/hs-codes/902000)
- National lines: 5
- 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](https://border.bot/countries/european-union)
- Chapter: 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

## European Union lines under 9020.00

The European Union tariff splits HS 9020.00 (other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters) into 5 national lines: 9020 00 10 10 (for use in civil aircraft), 9020 00 10 90 (other), 9020 00 90 11 (breathing appliances (excluding parts thereof), for use in civil aircraft), 9020 00 90 91 (parts of respiratory apparatus and of gas masks, for use in certain types of aircraft) and 1 other.

- [9020 00 10 10](https://border.bot/countries/european-union/hs-codes/9020001010) Gas masks, For use in civil aircraft
- [9020 00 10 90](https://border.bot/countries/european-union/hs-codes/9020001090) Gas masks, Other. Duty (MFN): 1.7%
- [9020 00 90 11](https://border.bot/countries/european-union/hs-codes/9020009011) Other, including parts and accessories, Breathing appliances (excluding parts thereof), for use in civil aircraft
- [9020 00 90 91](https://border.bot/countries/european-union/hs-codes/9020009091) Other, including parts and accessories, Other, Parts of respiratory apparatus and of gas masks, for use in certain types of aircraft
- [9020 00 90 99](https://border.bot/countries/european-union/hs-codes/9020009099) Other, including parts and accessories, Other. Duty (MFN): 1.7%

## 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 9020.00 are live on border.bot for the United States (3 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/902000): 3 lines, used by 1 other country
- [The Harmonized System text for 9020.00](https://border.bot/hs-codes/902000)

- Previous subheading: [9019.20](https://border.bot/countries/european-union/hs-codes/901920) Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
- Next subheading: [9021.10](https://border.bot/countries/european-union/hs-codes/902110) Orthopaedic or fracture appliances

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 9020.00?

The European Union tariff splits HS 9020.00 (other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters) into 5 national lines: 9020 00 10 10 (for use in civil aircraft), 9020 00 10 90 (other), 9020 00 90 11 (breathing appliances (excluding parts thereof), for use in civil aircraft), 9020 00 90 91 (parts of respiratory apparatus and of gas masks, for use in certain types of aircraft) and 1 other.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/902000.json