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List of Goods Subject to Reduced Rate of Tax - 2nd part
9018 19 - Pulse oximeters that are medical devices under to Medical Device Regulation .
9018 31, - Syringes, needles, catheters, cannulae and similar articles
9018 32, that are medical devices under the Medical Device
9018 39 00 Regulation.
9018 90 10 - Blood pressure monitors that are medical devices Under the Medical Device Regulation .
9019 - Mechanotherapy appliances; massage apparatus; psychotechnical apparatus; apparatus for ozone therapy , oxygen therapy, aerosol therapy, artificial respiration apparatus or other therapeutic respiration apparatus, provided that they are medical devices under the Medical Device Regulation, and accessories for these medical devices under that Regulation.
9020 00 00 - Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters, that are medical devices under the Medical Device Regulation, and their accessories in accordance with that Regulation.
9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances ; artificial parts of the body; hearing aids and other appliances worn or carried or implanted in the body, to compensate for a defect or disability, provided that they are medical devices under the Medical Device Regulation, and accessories under that Regulation
9025 - Thermometers that are medical devices under the Medical Device Regulation.
48, 64, 66, 84, - Goods for personal use of sick persons or persons with disabilities
85, 87, 90, 91 for the treatment of illness or disability or for the alleviation of its Consequences, which are not medical devices or accessories to medical devices under the legislation governing medical devices, namely:
- Braille paper
- Personal and kitchen scales with voice output for blind and partially sighted persons
- Typewriters and word-processing machines adapted for use by blind and partially sighted persons or persons with an amputated or paralyzed upper limb
- Electronic calculators with voice or tactile output for blind and partially sighted persons, and electronic calculating machines with voice or tactile output for blind and partially sighted persons
- Computers specially adapted for blind and partially sighted persons with voice or tactile output or a hardware adapter for the enlargement of text and images, and their units and peripheral devices with voice or tactile output or a hardware adapter for the enlargement of text or images
- Braille computer printer for blind and partially sighted persons, keyboards for blind and partially sighted persons and other computer output and input units for the processing of Brille
- Computer units and peripherical devices enabling their use by persons with impaired fine motor skills or amputated limbs
- Telephones and videophones designed for use by deaf persons
- Television image magnifiers for blind and partially sighted persons
- Special acoustic or visual devices for deaf, blind and partially sighted persons
- Hand controls, foot pedal controls and hand levers, including gear lever, for persons with physical disabilities
- Watches for blind and partially sighted persons with tactile or voice output with cases other than of precious metal and vibrating watches for deaf persons.
- Vibrating and illuminated alarm clocks for deaf persons, and alarm clocks with voice or tactile output for blind and partially sighted persons
- Parts and components of such products, provided that a declaration of honour is submitted confirming that the goods belong to a particular category of goods listed above.
94 - Car seats for children.
A customs tariff nomenclature code means the code for the description of selected products as set out in the Customs Tariff as in force on 1 January 2018.
The reduced tax rate applies to goods that correspond simultaneously to the tariff nomenclature code and to the textual description expressly stated in this Annex.
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Reference to legal acts
79) 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, as amended.
80) 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, as amended.
Responsible Public Authority
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Ministerstvo financí Letenská 525/15 Malá Strana 11800 Praha 1 |
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Last checked at 03.08.2026