HS 901814 Scintigraphic apparatus
Quick Answer: Scintigraphic apparatus imported under HS 901814 enters the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN rate). This classification covers medical imaging devices that use radioactive substances to detect and visualize internal body structures, such as gamma cameras and PET scanners. Importers should be aware of potential variations in duty rates, particularly in the US where a 35% rate may apply under certain circumstances. According to CustomTariffs data, while the primary rates are duty-free in key markets, due diligence is essential to confirm the applicable tariff for specific importations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9018140000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9018140000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9018140000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 901814 cover?
This subheading covers scintigraphic apparatus, which are medical diagnostic imaging devices that detect and map radioactive isotopes introduced into the body to visualize organ function and blood flow. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these instruments are designed to record the distribution of radioactive material in the body. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes devices like gamma cameras and PET scanners used in nuclear medicine.
What falls outside HS 901814?
The following products are excluded from HS 901814: general-purpose electronic measuring or checking instruments (Chapter 90, Heading 9031), X-ray apparatus (HS 9022), and devices that primarily measure radiation without producing an image of internal body structures. For instance, simple Geiger counters used for detecting radiation levels, or equipment solely for external radiation therapy, would be classified elsewhere, typically under HS 9022 or other relevant headings within Chapter 90, depending on their specific function and design.
What are common classification mistakes for HS 901814?
A common error is misclassifying scintigraphic apparatus with other medical imaging equipment that does not utilize radioactive isotopes for internal visualization. For example, ultrasound machines (HS 901890) or MRI scanners (HS 901890) are distinct technologies and should not be classified under 901814. Adherence to General Interpretative Rule 1 and 3(b) is crucial, ensuring classification is based on the essential character of the apparatus, which for 901814 is its scintigraphic function.
How should importers classify products under HS 901814?
The correct procedure for classifying scintigraphic apparatus under HS 901814 involves a thorough review of the product's technical specifications and intended use. Importers and customs brokers must consult the official WCO HS Nomenclature and the specific national tariff schedules, such as the USITC HTS or EU TARIC. Key considerations include whether the apparatus uses radioactive isotopes to produce images of internal body structures, confirming it is not primarily an X-ray or ultrasound device.
How is the duty calculated for products under HS 901814?
A PET scanner with a declared customs value of $500,000 USD would, under the USITC Harmonized Tariff Schedule, typically attract a Most Favored Nation (MFN) duty rate of 0% ad valorem. Therefore, the US duty on this specific PET scanner would be $0 ($500,000 × 0%). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, which for many medical devices, including advanced imaging equipment, is often zero.
Which trade agreements reduce duties for HS 901814?
Several free trade agreements may reduce the applicable duty rate for HS 901814, including the United States-Mexico-Canada Agreement (USMCA), which can lead to Free duty for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may offer reduced or Free duty for eligible developing countries. To claim preference under USMCA, a self-certified origin statement is typically required, while for GSP, a GSP Form A is often necessary.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the standard import duty rate for HS code 901814 (Scintigraphic apparatus)?
The standard Most Favored Nation (MFN) duty rate for HS code 901814, covering scintigraphic apparatus, is 0.00% ad valorem in the United States. This means no customs duty is typically applied under the standard tariff schedule. However, it is crucial to verify the specific tariff schedule of the importing country, as rates can vary. For instance, the EU TARIC system may have different rates depending on the origin and specific product details. Always consult the most current official tariff database for the destination country.
Are there any preferential duty rates available for scintigraphic apparatus (HS 901814) under trade agreements?
Yes, preferential duty rates may be available for HS code 901814 depending on the country of origin and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States may qualify for duty-free entry. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. The specific benefits and requirements are detailed within each trade agreement and should be verified with the relevant customs authority.
What are the key classification criteria for scintigraphic apparatus under HS code 901814?
HS code 901814 specifically covers 'Scintigraphic apparatus'. This classification applies to medical devices designed to detect and record radioactive isotopes introduced into the body for diagnostic purposes. Key features include the use of scintillation detectors to measure gamma rays emitted by these isotopes, and the apparatus's ability to produce images or data representing the distribution of the isotope within the body. Apparatus that do not perform this specific function, such as general radiation detection equipment, would likely be classified elsewhere.
How is the import duty for scintigraphic apparatus calculated if a duty rate other than 0% applies?
If a duty rate other than 0% applies to HS code 901814, the duty is typically calculated as a percentage of the declared customs value of the goods (ad valorem duty). For example, if a country imposes a 3.5% ad valorem duty on scintigraphic apparatus, and the declared customs value of a shipment is $100,000, the import duty would be calculated as: 3.5% of $100,000 = $3,500. It is essential to use the correct customs valuation method and ensure all components of value (including shipping and insurance, if applicable) are properly declared.
What documentation is typically required for importing scintigraphic apparatus (HS 901814)?
When importing scintigraphic apparatus under HS code 901814, standard import documentation is required, which may include a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, specific licenses or permits from health authorities (e.g., FDA in the US) may be necessary, as these are medical devices. Proof of origin may be required to claim preferential duty rates. Importers should also be prepared for potential inspections by customs or regulatory bodies to ensure compliance with safety and efficacy standards.