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Clarification 220: VAT rate of medical devices

Beta Ear Drops

Ear spray range

Theta nasal drops

Eta plus nasal spray

Omega nasopharyngeal sanitizer

Alpha 1

Alfa 2 oral spray

Delta cream

The applicant asks if the aforementioned medical devices can be classified under the heading 3004 of the combined nomenclature referred to in Annex 1 of the Implementing Regulation EU 2017/1925 of the Commission of 12 October 2017 amending Annex I ofCouncil Regulation No. 2658/87 relating to the tariff and statistical nomenclature and to the Common Customs Tariff and, consequently, whether the supplies of these devicesare subject to the 10% VAT rate.

Source: gov.it

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