HS 901813 Magnetic resonance imaging apparatus

The import duty rates for HS code 901813 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for most origins, but specific trade agreements or temporary measures could apply. The UK Trade Tariff also lists a 0.00% duty rate for this code. However, it is crucial to verify the specific rate applicable to your country of import and origin of goods, as rates can change and preferential agreements may offer different terms. Always consult the official tariff database of the importing country.

Import duty for HS code 901813 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if an MRI apparatus is valued at $500,000 USD and the applicable duty rate is 3.5% ad valorem, the duty would be calculated as: $500,000 (Value) × 0.035 (Duty Rate) = $17,500 USD. It's important to note that the customs value includes the cost of the goods, insurance, and freight (CIF) up to the port of importation. Some countries may also levy other taxes or fees, such as VAT or excise duties, in addition to the customs duty.

When importing Magnetic Resonance Imaging apparatus under HS code 901813, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; a bill of lading or air waybill as proof of shipment; and a certificate of origin to determine applicable duty rates and trade agreement benefits. Depending on the importing country's regulations, additional documentation may be required, such as import licenses, pre-shipment inspection certificates, or specific health and safety certifications to ensure compliance with medical device regulations. Consulting the customs authority of the importing country is essential for a complete list.

Yes, numerous trade agreements can offer preferential duty rates for goods classified under HS code 901813. For example, within the European Union, the TARIC system reflects preferential rates under agreements with countries like Switzerland, Norway, and Canada. In North America, the United States-Mexico-Canada Agreement (USMCA) may provide duty-free treatment for qualifying goods originating from Canada or Mexico. The World Trade Organization (WTO) framework also influences MFN rates. Importers should investigate if their goods qualify for preferential treatment under any bilateral or multilateral trade agreements between the country of export and the country of import, often requiring a valid Certificate of Origin.

HS code 901813 specifically covers 'Magnetic resonance imaging apparatus.' The primary classification criterion is that the apparatus must be designed to produce diagnostic images using the principle of nuclear magnetic resonance. This distinguishes it from other imaging modalities like X-ray (9022) or ultrasound (9018-9021). Key features include the generation of strong magnetic fields, radiofrequency pulses, and the processing of signals to create detailed cross-sectional images of the body's internal structures. Apparatus that do not utilize magnetic resonance principles, even if they are medical imaging devices, would be classified elsewhere. The World Customs Organization (WCO) Explanatory Notes provide further guidance on the technical specifications that define this category.