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<p>In 2021 the Government implemented temporary tariff suspensions on a set of goods,
including urine drainage bags, to support the healthcare response to the COVID-19
pandemic. The Government has extended the majority of these suspensions until 31 December
2023.</p><p>HM Revenue and Customs has reviewed the classification of urine drainage
bags and although these are used in conjunction with medical products (e.g. catheters),
they are not considered to be medical devices. As such they are classified as articles
of plastic (tariff heading 3926). This is in line with classification decisions previously
issued by the World Custom Organization, which member countries are expected to follow.
Businesses can direct queries on classification to <a href="mailto:classification.enquiries@hmrc.gov.uk"
target="_blank">classification.enquiries@hmrc.gov.uk</a> or through this link <a href="https://eur02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Forganisations%2Fhm-revenue-customs%2Fcontact%2Fcustoms-international-trade-and-excise-enquiries&data=05%7C01%7Cparly.pqs%40trade.gov.uk%7C394707e6952f4e0ff17008db247ebeb8%7C8fa217ec33aa46fbad96dfe68006bb86%7C0%7C0%7C638143898997309920%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=dnAMr8qwof7Eyq8HxgcbXm7OOOxeOVgbVBz6ntFIF%2FY%3D&reserved=0"
target="_blank">https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries</a>.</p><p>The
Government have recently received stakeholder feedback on tariffs on urine drainage
bags. We are considering the evidence provided alongside wider UK Government analysis.</p>
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