Check the tariff classification for the unassembled parts to be implanted into the human body for different spinal treatments.
New regulation
A new regulation was published in the Official Journal on 14 September 2022 and entered into force 20 days after this date.
L 237/1
Reg. 2022/1522
This is not considered a change in practice for Northern Ireland.
Classification (Combined Nomenclature (CN) code)
9021 10 90
When presented on import, the spinal fixation system is unassembled, and comes with various parts allowing for its assembly to meet patient’s needs. It is not possible to determine from its objective characteristics and properties whether it is to become a fracture or an orthopaedic appliance, because it is equally suitable for both purposes.
In being designed for use as either an orthopaedic appliance of 9021 10 10, or as splint and other fracture appliances of 9021 10 90, classification is determined by General Interpretative Rule (GIR) 3c, and the latter commodity code is used.
Description of the goods
The unassembled article consisted of screws, rods, plates hooks and lateral connectors to be implanted into the human body for different spinal treatments. Various parts of the system can be assembled to form a spinal fixation implant to join and support vertebrae after fracture, or keeps vertebrae in position and supports them, depending on the patient’s condition.
Reason
Due to several Binding Tariff Information (BTI) divergences with a member state court ruling, the Customs Code Committee discussed and agreed Commission Implementing Regulation 2022/1522 classifying the spinal fixation system to 9021 10 90.
Contact details
Tariff Classification
Customs Policy and Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.
