HS 9021 · Optical, medical and measuring instruments
Orthopaedic appliances and implants
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU charges no duty on Mercosur orthopaedic appliances and implants, with or without the agreement; Brazil's duty on EU orthopaedic appliances and implants is up to 13.4% today and reaches zero by 2041 (1 of 28 lines is excluded).
Rates at a glance
Into the EU from Mercosur
12 tariff linesPreferential duty 2026
0%
Duty-free on all phased lines by
No phase-out
Agreement base rate
0%
Applied MFN rate today
0%
Into Brazil from the EU
28 tariff linesPreferential duty 2026
0–13.4%
Duty-free on all phased lines by
2041
Agreement base rate
0–16%
Applied MFN rate today
0–14.4%
Work out the duty on your shipment
Opens the calculator with heading 9021 and the corridor filled in.
About this product
Implants, hearing aids, pacemakers and orthopaedic devices already enter the EU duty-free, with or without the agreement. About half of Mercosur's lines already have a zero applied rate, and the rest fall to zero over long schedules, with one line excluded. Hospital tenders often decide who supplies these products.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
Nothing to phase out in this direction: every line is already duty-free, excluded or only covered by a quota.
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–13.4% | 15 / 28 |
| 2027 | 0–12.6% | 15 / 28 |
| 2028 | 0–11.6% | 15 / 28 |
| 2029 | 0–10.8% | 15 / 28 |
| 2030 | 0–9.8% | 15 / 28 |
| 2031 | 0–9% | 15 / 28 |
| 2032 | 0–8% | 15 / 28 |
| 2033 | 0–7.2% | 15 / 28 |
| 2034 | 0–6.2% | 15 / 28 |
| 2035 | 0–5.4% | 15 / 28 |
| 2036 | 0–4.4% | 23 / 28 |
| 2037 | 0–3.6% | 23 / 28 |
| 2038 | 0–2.6% | 23 / 28 |
| 2039 | 0–1.8% | 23 / 28 |
| 2040 | 0–0.8% | 23 / 28 |
| 2041 | 0% | 27 / 28 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 12
EU → Mercosur
- 0× 14
- 10× 9
- 15× 4
- E× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 0–16% | 0–14.4%3 lines have no single published rate | 0–13.4% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–16% | 0–16%3 lines have no single published rate | 0–14.9% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–16% | 0–14.4%5 lines have no single published rate | 0–13.4% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–16% | 0–14.4%3 lines have no single published rate | 0–13.4% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 12 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9021 10 10 | Orthopaedic appliances | 0 | Free | Free | Free | Free |
| 9021 10 90 | Splints and other fracture appliances | 0 | Free | Free | Free | Free |
| 9021 21 10 | Artificial teeth of plastics | 0 | Free | Free | Free | Free |
| 9021 21 90 | Artificial teeth of materials other than plastics | 0 | Free | Free | Free | Free |
| 9021 29 00 | Dental fittings (excl. artificial teeth) | 0 | Free | Free | Free | Free |
| 9021 31 00 | Artificial joints for orthopaedic purposes | 0 | Free | Free | Free | Free |
| 9021 39 10 | Ocular protheses | 0 | Free | Free | Free | Free |
| 9021 39 90 | Artificial parts of the body (excl. artificial teeth and dental fittings, artificial joints and ocular protheses) | 0 | Free | Free | Free | Free |
| 9021 40 00 | Hearing aids (excl. parts and accessories) | 0 | Free | Free | Free | Free |
| 9021 50 00 | Pacemakers for stimulating heart muscles (excl. parts and accessories) | 0 | Free | Free | Free | Free |
| 9021 90 10 | Parts and accessories of hearing aids, n.e.s. | 0 | Free | Free | Free | Free |
| 9021 90 90 | Articles and appliances, which are worn or carried, or implanted in the body, to compensate for a defect or disability (excl. artificial parts of the body, hearing aids, incl. parts and accessories, and complete pacemakers for stimulating heart muscles) | 0 | Free | Free | Free | Free |
Into Brazil from the EU: 28 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9021 10 10 | Articles and orthopaedic appliances | 15 | 14% | 12.6% | 11.8% | Freefrom 2041 |
| 9021 10 20 | Articles and fracture appliances | 10 | 4% | 4% | 3.6% | Freefrom 2036 |
| 9021 10 91 | Parts/accessories for orthopaedic joint articles/devices | 0 | Free | Free | Free | Free |
| 9021 10 99 | Other parts/accessories orthopaedic/fracture devices | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 9021 21 10 | Acrylic artificial teeth | 15 | 16% | 14.4% | 13.4% | Freefrom 2041 |
| 9021 21 90 | Other artificial teeth, except of acrylic | 15 | 16% | 14.4% | 13.4% | Freefrom 2041 |
| 9021 29 00 | Other dental prosthetics articles and appliances | 15 | 16% | 14.4% | 13.4% | Freefrom 2041 |
| 9021 31 10 | Femoral joint, prostheses | 10 | 4% | 4% | 3.6% | Freefrom 2036 |
| 9021 31 20 | Myoelectric joint prostheses | 0 | Free | Free | Free | Free |
| 9021 31 90 | Other artificial parts of the body | 10 | 4% | 4% | 3.6% | Freefrom 2036 |
| 9021 39 11 | Mechanical heart valves | 0 | Free | Free | Free | Free |
| 9021 39 19 | Other heart valves | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 9021 39 20 | Intra-ocular lenses | 0 | Free | Free | Free | Free |
| 9021 39 30 | Coated artificial vascular arteries | 0 | Free | Free | Free | Free |
| 9021 39 40 | Non-implantable artificial breasts | 0 | Free | Free | Free | Free |
| 9021 39 80 | Other prosthetic articles and appliances | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 9021 39 91 | Parts of modular prostheses that replace upper or lower limbs | 0 | Free | Free | Free | Free |
| 9021 39 99 | Other parts/accessories for prosthetic articles and appliances | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 9021 40 00 | Hearing aids, except their parts and accessories | 0 | Free | Free | Free | Free |
| 9021 50 00 | Pacemakers for stimulating heart muscles, except their parts/accessories | E | Free | 12.6% | 12.6% | 12.6% |
| 9021 90 11 | Automatic cardiac defibrillators | 0 | Free | Free | Free | Free |
| 9021 90 19 | Other apparatus organic implantable device for compensating defect/disability | 0 | Free | Free | Free | Free |
| 9021 90 81 | Stainless steel stents, for dilating arteries | 0 | Free | – | Free | Free |
| 9021 90 82 | Interarticular occludes, mesh of nickel and titanium wires, polyester fabric etc., even presented with their respective catheter | 0 | Free | – | Free | Free |
| 9021 90 89 | Other apparatus for compensating deficiencies/illnesses | 10 | 14% | – | 12.7% | Freefrom 2036 |
| 9021 90 91 | Parts/accessories of pacemakers for stimulating heart muscles | 0 | Free | Free | Free | Free |
| 9021 90 92 | Parts and accessories of hearing aids apparatus | 0 | Free | Free | Free | Free |
| 9021 90 99 | Parts and accessories of articles/apparatus for compensating deficiency | 10 | 14% | Free | Free | Freefrom 2036 |
Related products
- 9018Medical and dental instruments
- 8716Trailers and semi-trailers
- 8711Motorcycles
- 8708Car parts and accessories
- 8707Vehicle bodies
- 8704Trucks and vans
All headings in chapter 90: Optical, medical and measuring instruments
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.