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Information for ruling 600014208

This section is Advance Tariff Ruling

Start date
26 Nov 2025
Expiry date
25 Nov 2028
Description
A superconducting magnet is the core of an MRI (Medical magnetic Resonance Imaging) scanner. Its main function is to create a very strong and stable magnetic field inside the scanner bore where the patient lies. The magnets generate magnetic fields in various field strengths. It is specially designed and manufactured exclusively for medical diagnostic imaging applications. Superconducting magnets are designed for MRI scanners are exclusively engineered for medical imaging applications. They operates only as part of an integrated MRI scanner system and cannot function as a stand-alone component MRI provides detailed internal images of a patient without ionising radiation (unlike X-rays or CT scans). This process is completely safe, painless, and non-invasive, allowing doctors to diagnose and monitor diseases accurately. Each magnet comprises of a number of coils, with inner coils generating the primary magnetic field and outer coils creating a counter magnetic field to contain the magnetic field inside a defined area. The superconducting coils inside the magnet operate at a temperature of -269°C. This temperature is achieved using liquid helium as the coolant. The superconducting coils and supporting systems are housed inside a non-magnetic stainless-steel pressurised vessel.
Keywords
  • ELECTRO-DIAGNOSTIC APPARATUS
  • IMAGING EQUIPMENT
  • FOR DIAGNOSTIC USE
  • MAGNETS
  • PARTS
  • SCANNERS
  • MEDICAL EQUIPMENT PARTS
  • MEDICAL EQUIPMENT
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - Has been used to classify this product by the terms of heading 9018 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments. GIR 6 - Has been used to classify this product by the terms of heading 9018 13 - Electrodiagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) - Magnetic resonance imaging apparatus. Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 9018