OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

Chapter 90 of the Combined Nomenclature covers optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus, and their parts and accessories. The chapter includes, among others: optical fibres and optical fibre bundles (9001), lenses, prisms, mirrors and other optical elements (9001-9002), frames and mountings for spectacles (9003-9004), binoculars, monoculars, telescopes and microscopes (9005, 9011-9012), photographic cameras and flashlights (9006-9007), projectors and enlargers (9008, 9010), medical examination apparatus, including CT scanners and X-ray machines (9018, 9022), navigational and surveying instruments (9014-9015), balances of a sensitivity of 5 cg or better (9016), drawing and calculating instruments (9017), measuring and checking instruments (9024-9031), thermostats, manostats and automatic regulators (9032), and their parts and accessories (9033). This chapter covers products with high added value and technological sophistication, used in medicine, science, industry, navigation and many other fields. Medical equipment constitutes one of the most important import categories within this chapter.

Customs duty rates on instruments and apparatus under Chapter 90 range from 0% to 6.7%. Many scientific and medical instruments benefit from zero or minimal rates. Optical elements (9001-9002) are subject to rates of 2.9-6.7%. Spectacle frames carry rates of 2.2-3.7%. Measuring and checking instruments are generally subject to rates of 0-3.7%. Medical apparatus, including X-ray machines and CT scanners, carry rates of 0-2.5%. Navigation equipment is subject to rates of 2.1-3.7%. Thermostats and automatic regulators are subject to duties of 2.1-3.2%. The low rates reflect the importance of these products for technological development.

Classification within Chapter 90 requires precise identification of the function of the instrument. The key distinction is between optical, measuring and medical instruments. Digital cameras are classified under Chapter 85 (8525), not Chapter 90. Medical equipment requires additional CE certificates and registration as medical devices. Parts and accessories are classified under heading 9033 or under the heading of the relevant instrument, depending on their specificity. Multifunctional instruments are classified according to their principal function.