Main information

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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Additional information

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

Ministerstvo financí
Letenská 525/15
Malá Strana
11800 Praha 1
Datová schránka: xzeaauv
E-mail: podatelna@mfcr.cz
Web: www.mfcr.cz

Last checked at 03.08.2026

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