| OXYWISE | 08588009198321 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198338 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198345 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198352 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198369 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198376 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198383 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198390 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198406 | OXYWISE, s.r.o. | Class IIb | |
| OXYWISE | 08588009198413 | OXYWISE, s.r.o. | Class IIb | |
| p-BLV™ Converter for ICU Ventilation for Adults | 09120057172497 | CARL REINER GmbH Medizintechnik für Diagnose und Therapie Manufaktur chirurgischer Instrumente | Class IIa | |
| p-BLV™ Converter for ICU Ventilation for Children | 09120057172312 | CARL REINER GmbH Medizintechnik für Diagnose und Therapie Manufaktur chirurgischer Instrumente | Class IIa | |
| Pegaso A-Cough | 08058647920320 | Dima Italia S.r.l. | Class IIb | |
| Pegaso A-Cough Perc | 08058647920405 | Dima Italia S.r.l. | Class IIb | |
| Pegaso Cough 115 | 08058647920368 | Dima Italia S.r.l. | Class IIb | |
| PEGASO SPIROMETRY ADAPTER | 08058647920863 | Dima Italia S.r.l. | Class I | |
| Pegaso V 115-T | 08058647920474 | Dima Italia S.r.l. | Class IIb | |
| Pegaso Vent 115 | 08058647920061 | Dima Italia S.r.l. | Class IIb | |
| Pegaso Vent 115-T | 08058647920078 | Dima Italia S.r.l. | Class IIb | |
| Pegaso Vent 230 | 08058647920047 | Dima Italia S.r.l. | Class IIb | |
| Pharma - cerotti nasali | 08056300959328 | Eurosirel Spa | Class I | |
| Pharmadoct - Easy breathe nasal strip axtra strong | 08017990085940 | Eurosirel Spa | Class I | |
| Pharmadoct respiro facile | 08017990163310 | Eurosirel Spa | Class I | |
| PHONIQ BASEPLATE | 05060417204076 | Sheffmed Limited | Class I | |
| PHONIQ BASEPLATE | 05060417204083 | Sheffmed Limited | Class I | |
| PHONIQ BASEPLATE | 05060417204090 | Sheffmed Limited | Class I | |
| PHONIQ BASEPLATE | 05060417204106 | Sheffmed Limited | Class I | |
| PLASTI-MED | 08699412005745 | Plasti-med Plastik Medikal Ürünler San. ve Tic. Ltd. Şti. | Class I | |
| PM5200 Air/Oxygen Blender (High Flow) | 00855887006009 | Precision Medical Inc | Class IIb | |
| PM5300 Series Blender, Air/O2, Low Flow | 00855887006016 | Precision Medical Inc | Class IIb | |
| Porsi - 10 Tiras nasais | 05604260308675 | Eurosirel Spa | Class I | |
| POWERbreathe Classic Inspiratory Muscle Trainer | 05060127408160 | POWERbreathe International Limited | Class I | |
| POWERbreathe Classic Inspiratory Muscle Trainer | 05060127408177 | POWERbreathe International Limited | Class I | |
| POWERbreathe EX1 Expiratory Muscle Trainer | 05065000448172 | POWERbreathe International Limited | Class I | |
| POWERbreathe EX1 Expiratory Muscle Trainer | 05065000448189 | POWERbreathe International Limited | Class I | |
| POWERbreathe EX1 Expiratory Muscle Trainer | 05065000448196 | POWERbreathe International Limited | Class I | |
| POWERbreathe EX1 Expiratory Muscle Trainer | 05065000448356 | POWERbreathe International Limited | Class I | |
| POWERbreathe International Limited | 05060127408153 | POWERbreathe International Limited | Class I | |
| POWERbreathe International Limited | 05065000448240 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401819 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401826 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401833 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401840 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401857 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401864 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127401871 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127405879 | POWERbreathe International Limited | Class I | |
| POWERbreathe K-Series | 05060127405886 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Black HR German/Italian/French | 05060127408009 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Black LR German/Italian/French | 05060127407927 | POWERbreathe International Limited | Class I | |