| POWERbreathe Plus Black MR German/Italian/French | 05060127407965 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus HR German/Italian/French | 05060127407842 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127403868 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407798 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407804 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407811 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407910 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407958 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127407996 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127408030 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127408078 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus Inspiratory Muscle Trainer | 05060127408115 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus LR German/Italian/French | 05060127407828 | POWERbreathe International Limited | Class I | |
| POWERbreathe Plus MR German/Italian/French | 05060127407835 | POWERbreathe International Limited | Class I | |
| Precision Flow® Disposable Patient Circuits and Accessories | 00841737100751 | Vapotherm Inc. | Class IIa | |
| PREFILTRO FIELTRO AIRSEP | 18435407101088 | MARTÍN VECINO, S.L. | Class I | |
| Prevex - Tiras nasales | 08420075150165 | Eurosirel Spa | Class I | |
| Prima cerotti nasali | 08030582011196 | Eurosirel Spa | Class I | |
| PRIZSALT+ | 08600102137714 | PRIZMA KRAGUJEVAC DOO | Class IIa | |
| Pronto doc - respiro facile | 08000957407602 | Eurosirel Spa | Class I | |
| Pronto med- breathe well | 08017990119775 | Eurosirel Spa | Class I | |
| Provox Life LP Kit 18 – ADH | 07331791018091 | Atos Medical AB | Class I | |
| Provox Life Shower | 07331791011375 | Atos Medical AB | Class I | |
| Provox Luna ShowerAid | 07331791009532 | Atos Medical AB | Class I | |
| Provox Protector Air Large Blue | 07331791012907 | Atos Medical AB | Class I | |
| Provox Protector Air Large White | 07331791012891 | Atos Medical AB | Class I | |
| Provox Protector Air Small Blue | 07331791012884 | Atos Medical AB | Class I | |
| Provox Protector Air Small White | 07331791012877 | Atos Medical AB | Class I | |
| Provox Protector Large White | 07331791012822 | Atos Medical AB | Class I | |
| Provox Protector Slim Large Blue | 07331791012860 | Atos Medical AB | Class I | |
| Provox Protector Slim Large White | 07331791012853 | Atos Medical AB | Class I | |
| Provox Protector Slim Small Blue | 07331791012846 | Atos Medical AB | Class I | |
| Provox Protector Slim Small White | 07331791012839 | Atos Medical AB | Class I | |
| Provox Protector Small White | 07331791012815 | Atos Medical AB | Class I | |
| Provox ShowerAid | 07331791001680 | Atos Medical AB | Class I | |
| Provox Tracheofix 1 strip beige 38x63 | 07331791005985 | Atos Medical AB | Class I | |
| Provox Tracheofix 1 strip beige 55x60 | 07331791006760 | Atos Medical AB | Class I | |
| Provox Tracheofix 1 strip beige 70x70 | 07331791006777 | Atos Medical AB | Class I | |
| Provox Tracheofix 2 strips beige 55x60 | 07331791006791 | Atos Medical AB | Class I | |
| Provox Tracheofix 2 strips beige 70x70 | 07331791006807 | Atos Medical AB | Class I | |
| Pupitas pharma - easy breath | 08017990190491 | Eurosirel Spa | Class I | |
| QA3 Accessory - Oxygen Delivery Bar - Clamp | 05051995004929 | Anetic Aid Ltd | Class I | |
| QA4 Accessory - Flexible Oxygen Delivery Bar & Drape Screen | 05051995001379 | Anetic Aid Ltd | Class I | |
| Quik Fil | 10620974002038 | Southmedic Inc. | Class I | |
| RespiChamber | 00762860000421 | Trudell Medical International | Class I | |
| RespiChamber | 00762860000438 | Trudell Medical International | Class I | |
| RespiChamber | 00762860000445 | Trudell Medical International | Class I | |
| RespiChamber | 00762860001985 | Trudell Medical International | Class I | |
| RespiChamber* | 00762860000452 | Trudell Medical International | Class I | |
| RespiChamber* | 00762860001961 | Trudell Medical International | Class I | |