Guidance

Laser skin treatment and hair removal (Tariff notice 3)

Check the tariff classification of electrical apparatus for laser skin treatment and hair removal.

A new regulation 2018/81 dated 20 January 2018 has been published in L16/1.

New regulation

Electrical apparatus for skin treatment and hair removal by means of laser technology, using 2 lasers of different wavelengths (755 and 1064nm).

It measures approximately 104 by 38 by 64cm and weighs 82kg.

The treatment that it’s presented for includes:

  • hair removal
  • cosmetic rejuvenation
  • treatment of facial and leg veins
  • treatment of uneven pigmentation (for example, sun spots)
  • treatment of other vascular and benign pigmented lesions

The apparatus is designed to be used both in:

  • beauty parlours, without the intervention of medical practitioners
  • authorised medical centres under the supervision of medical practitioners

8543 70 90

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN), and by the wording of CN codes 8543, 8543 70 and 8543 70 90.

Because the apparatus mainly brings about aesthetic improvement, it may be operated outside of a medical environment (in a beauty parlour) and without the intervention of a practitioner, indicates that the apparatus is not intended for medical use.

The apparatus can also treat one or more different pathologies but this treatment can be also be carried out outside of a medical environment and so there are not sufficient indications capable of establishing that the apparatus is intended for medical use (see Case C-547/ 13, Oliver Medical, ECLI:EU:C:2015:139).

Classification under heading 9018 as an apparatus used in medical science is therefore excluded.

Consequently, the apparatus is to be classified under CN code 8543 70 90 as an electrical apparatus, having an individual function, not specified or included elsewhere in chapter 85.

Contact details

Customs Directorate
Tariff Classification
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This is not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 1 February 2018