90118000
9›Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
Other microscopes
Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
25 docs
Y935X060X061X062X063X064+19
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Notes
- TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Export authorizationALLTCR1332/13
Export authorization
ALLTCR1332/13
Documents / references
Y935
Conditions
- B001Presentation of a certificate/licence/document: Y935- Export allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled- Export is not allowed
Notes
- CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
Export authorization (Dual use)ALLTCR2003/25
Export authorization (Dual use)
ALLTCR2003/25
Documents / references
X060X061X062X063X064X065X066X067X068X070X071Y901
Conditions
- Y001Other conditions: X060- Import/export allowed after control
- Y005Other conditions: X061- Import/export allowed after control
- Y010Other conditions: X062- Import/export allowed after control
- Y015Other conditions: X063- Import/export allowed after control
- Y020Other conditions: X064- Import/export allowed after control
- Y025Other conditions: X065- Import/export allowed after control
- Y030Other conditions: X066- Import/export allowed after control
- Y035Other conditions: X067- Import/export allowed after control
- Y040Other conditions: X068- Import/export allowed after control
- Y045Other conditions: X070- Import/export allowed after control
- Y050Other conditions: X071- Import/export allowed after control
- Y090Other conditions: Y901- Import/export allowed after control
- Y099Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- DU757Goods 3B503 from the dual use list.
- CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.
Export control on cultural goodsALLTCR0116/09
Export control on cultural goods
ALLTCR0116/09
Documents / references
E012Y903
Conditions
- Y001Other conditions: E012- Import/export allowed after control
- Y002Other conditions: Y903- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CG024Between 50 and 100 years old, with a value corresponding to or exceeding 50000 Euro
- CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Notes
- TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Export controlIRR2897/24
Export control
IRR2897/24
Documents / references
X993Y890
Conditions
- Y001Other conditions: X993- Import/export allowed after control
- Y009Other conditions: Y890- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- TM977It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods and technology which might contribute to Iran’s capability to manufacture Unmanned Aerial Vehicles (UAVs) as listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in Iran or for use in Iran (article 2.1 of Council Regulation (EU) 2023/1529).The transit via the territory of Iran of the goods and technology, as referred to in the first subparagraph, exported from the Union, shall be prohibited.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Notes
- TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Export control on restricted goods and technologiesSYR0697/13
Export control on restricted goods and technologies
SYR0697/13
Documents / references
Y920Y921
Conditions
- Y001Other conditions: Y920- Import/export allowed after control
- Y002Other conditions: Y921- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD664The list set out in this Annex shall not include products identified as consumer goods packaged for retail sale for personal use or packaged for individual use, with the exception of isopropanol.
- TM826Goods from Annex II (entries referred to in point (11)(c)) of Regulation (EU) No 697/2013 (OJ L 198) - Laboratory equipment, including parts and accessories for such equipment, for the (destructive or non-destructive) analysis or detection of chemical substances, with the exception of equipment, including parts or accessories, specifically designed for medical use.
- CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V052Devices for writing and reading texts in Braille
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%
5
Binding Tariff Information
BTI classification examples
FRgold24-02363
Optical imaging platform microscope with polarization
komponenty optyczne i elektroniczneGRI 1GRI 6
DEgold300/23-2
Digital 3D surgical microscope system
elementy optyczne i elektroniczne (soczewki, czujnik CMOS, procesor wideo)GRI 1GRI 2aGRI 3bGRI 5bGRI 6
DEgold553/23-1
Digital microscope set with software
komponenty optyczne i elektroniczne (obiektywy, kamera, czujnik)GRI 1GRI 3bGRI 5bGRI 6
DEgold612/24-1
Modular microscope system for electrophysiology
komponenty optyczne i mechaniczneGRI 1GRI 2aGRI 5bGRI 6
DEsilver872/24-1
Digital surgical microscope kit for microsurgery
elementy optyczne i elektroniczneGRI 1GRI 2aGRI 3bGRI 5bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Classification scope of subheading 9011 80 - other optical microscopes
Subheading 9011 80 of the Combined Nomenclature covers optical microscopes other than stereoscopic (9011 10) and other than those used for microphotography, microcinematography or microprojection (9011 20). This includes biological laboratory microscopes, fluorescence microscopes, dark-field microscopes, phase-contrast microscopes, laser confocal microscopes (CLM/CLSM), polarising microscopes and petrographic microscopes - provided they operate exclusively in the visible spectrum and near UV/IR range through optical elements. The boundary with heading 9012 (non-optical microscopes) is critical: laser scanning confocal microscopes are classified under 9011 80, while electron microscopes and AFM systems fall under 9012. Classification is based on GRI 1 and 6 and the Notes to Chapter 90 CN and the HS Explanatory Notes. A BTI ruling is recommended in ambiguous cases.
Technical and regulatory requirements for other optical microscopes under subheading 9011 80
Importing other optical microscopes under subheading 9011 80 into the EU requires compliance with product safety obligations. All electrically powered microscopes (illumination, lasers, camera modules, focus motors) require CE marking and compliance with the LVD Directive (2014/35/EU) and EMC Directive (2014/30/EU). Microscopes with Class 3B or Class 4 lasers are additionally subject to the Machinery Regulation (EU) 2023/1230. Diagnostic microscopes intended for clinical examination of human biological material used in pathology or cytology may be subject to the MDR (2017/745) or IVDR (2017/746). For such devices, a Notified Body certificate and EUDAMED registration are required. Required import documents: EORI number, customs declaration, invoice, EU Declaration of Conformity, technical documentation, and certificate of origin for preferential rates. CBAM does not apply to Chapter 90.
Duty rates and trade measures for subheading 9011 80
Optical microscopes under subheading 9011 80 fall within Chapter 90 CN, which is in principle covered by the WTO ITA agreement, potentially resulting in an MFN duty rate of 0% for many 10-digit TARIC codes. The final MFN rate for a specific code must always be verified in the European Commission's TARIC database. Preferential 0% rates are available under FTA agreements: CETA (Canada), EU-Japan EPA, KOREU (South Korea), EU-UK TCA and the GSP/GSP+ scheme for developing countries. The condition is compliance with rules of origin and submission of an appropriate proof of origin (EUR.1, exporter's declaration, REX). The importer is required to check in TARIC whether anti-dumping measures apply. Imports from Russia and Belarus are subject to EU sanctions. VAT is applied on import at the domestic rate.
Advanced optical microscopes CN 9011 80 - fluorescence and confocal
Subheading CN 9011 80 covers optical microscopes other than stereoscopic: fluorescence (epifluorescence, TIRF), confocal (laser scanning), polarising, metallographic, and phase-contrast microscopes. These are advanced research instruments valued from tens of thousands to over one million euros. Confocal laser scanning microscopes represent the boundary between optical and electron microscopy in terms of resolution. Import of these instruments requires careful specification of technical parameters in the customs declaration.
Frequently asked questions
Which optical microscopes fall under subheading 9011 80 and what is classified under 9012?
Subheading 9011 80 covers all optical microscopes that do not operate on the principle of electron, proton or particle diffraction beams. This includes biological, fluorescence, phase-contrast, polarising and laser confocal microscopes (CLM). Subheading 9012 covers non-optical microscopes: electron (TEM, SEM), proton, scanning probe (AFM, STM) and diffraction apparatus. The key criterion is the operating principle - visible light (optical) versus other radiation or particles.
Do diagnostic microscopes for clinical testing require MDR or IVDR certification?
Optical microscopes intended for in vitro diagnosis of human biological material (e.g. pathology, cytology) may be subject to the IVDR (2017/746). Microscopes assisting or guiding medical procedures may be subject to the MDR (2017/745). In both cases, product classification as a medical device, conformity assessment by a Notified Body and registration in EUDAMED are required. The intended purpose declared by the manufacturer is decisive - general-purpose laboratory instruments without a declared medical purpose are not subject to MDR/IVDR.
What duty rates and trade agreements apply to subheading 9011 80?
Subheading 9011 80 is in principle covered by the WTO ITA agreement, which may mean an MFN rate of 0% - this requires verification in TARIC for the specific 10-digit code. Preferential 0% rates are available under CETA, EU-Japan EPA, KOREU, EU-UK TCA and GSP. VAT is applied on import. Rates and anti-dumping measures should be verified each time in the European Commission's TARIC database.
Are confocal microscopes classified under CN 9011 80 or 9012?
Confocal microscopes with laser illumination operating in the visible light range are classified under CN 9011 80 as optical microscopes. Electron microscopes (SEM, TEM) and proton microscopes fall under heading 9012. The distinguishing criterion is the type of radiation, not price or sophistication.
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