EU Combined Nomenclature · CN code · HS 8518.10

8518 10 00

8518 10 00: Microphones and stands therefor

Microphones and stands

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets:
  2. 8518 10 00 Microphones and stands therefor

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

8518 10 00 10For use in civil aircraft
8518 10 00 90Other

Export measures 7

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export prohibitionSanctions regime: North Korea North Korea Regulation 0285/18 28 February 2018
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 2024
Export control on restricted goods and technologiesSanctions regime: Myanmar/Burma Myanmar (Burma) Regulation 0401/13 1 July 2023
Export control on restricted goods and technologiesSanctions regime: Belarus Belarus Regulation 0765/06 11 August 2021
Export control on restricted goods and technologiesSanctions regime: Venezuela Venezuela Regulation 2063/17 28 April 2021
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025

TARIC data as of 4 November 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 3% reduced rate
  • Czechia 21%
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 4 November 2026

EU: imports by month · HS 8518.10

last 12 months€456.1m-6.3% · previous 12 months
Average import price€53.24 per kg
Preferential rate0%
Jan 2024: €35.2mFeb 2024: €37.7mMar 2024: €39.7mApr 2024: €40.9mMay 2024: €43.7mJun 2024: €35.4mJul 2024: €40.4mAug 2024: €38.7mSept 2024: €40.1mOct 2024: €49.5mNov 2024: €50.9mDec 2024: €43.4mJan 2025: €41.3mFeb 2025: €36.2mMar 2025: €45.7mApr 2025: €35.6mMay 2025: €38.3mJun 2025: €36.8mJul 2025: €36.8mAug 2025: €32.3mSept 2025: €39mOct 2025: €41.1mNov 2025: €41.6mDec 2025: €35.5mJan 2026: €35.3mFeb 2026: €33.1mMar 2026: €33mApr 2026: €42.2mMay 2026: €36.7mJun 2026: €38.7mJul 2026: €43mAug 2026: €37.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €268.5m 58.9% -8.9%
Australia €37.7m 8.3% +2.7%
Malaysia €29.9m 6.6% +3.5%
Mexico €19m 4.2% -33.7%
United States €17.1m 3.7% -16.4%
Vietnam €16.7m 3.7% +5%
Taiwan €16.4m 3.6% +5.2%
Thailand €12m 2.6% +63.9%

Same subheading in other tariffs

8518.10 Microphones and stands therefor

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N359290 U.S. CBP 16 March 2026 · 8518.10.80.30

    The tariff classification of aviation headset microphones from China

  • N355062 U.S. CBP 28 October 2025 · 8518.10.80.30

    The tariff classification of microphones from China

  • N275814 U.S. CBP 6 June 2016 · 8518.10.80.30

    The tariff classification of a selfie stick and microphone assembly from China

  • 600014391 HMRC 9 December 2025 – 8 December 2028 · 8518 10 00 90

    A Hydrophone, which is a microphone designed to be used underwater for recording or listening to underwater sound. Packaging - It is placed in an Electro-static (ESD) safe bag, wrapped in ESD bubble-wrap and then boxed in trade packaging.

  • 600010606 HMRC 24 June 2024 – 23 June 2027 · 8518 10 00 90

    The product is a Ball Hydrophone, designed for underwater passive or active applications. The general configuration consists of a spherical piezoelectric element; either parallel or series wired. The Hydrophone consists of a tough polyurethane protective covering with integral rear mounting shank…

Legal notes

Chapter notes: Chapter 85 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

8518 · Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets

This heading includes separately presented wireless microphones, headphones, earphones and loudspeakers, whether or not combined.

This heading does not include:

1. separately presented cordless handsets for line telephone sets (see the HS Explanatory Note to subheading 8517 62);

2. separately presented wireless headsets (combination of a headphone and a microphone) with dialling capability (see the explanatory note to subheading 8517 62 00).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Microphones and stands therefor Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 Microphones and stands therefor Free —
2019 not in this year’s nomenclature — —

Code history

Since 2020; before, these goods were classified under 8518 10 30, 8518 10 95.

In the EU Combined Nomenclature, 8518 10 00 is one of 1 line under subheading 8518.10, microphones and stands therefor.

The third-country duty is free, and quantities are declared in —.

In the 12 months to August 2026, the EU imported microphones and stands (HS 8518.10) worth €456.1m (down 6% on the year before), at an average of €53.24 per kg; China supplied 59%, followed by Australia.

For the same subheading, the UK duty is free, the Türkiye duty is 2.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–20%, the Argentina duty is 0%–20%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

EU member states imported goods of subheading 8518.10 worth US$1.2bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$18m.

Questions and answers

What is the EU import duty for CN code 8518 10 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 8518.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$364m), followed by Australia.

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Typical products

Everyday names, not part of the legal text.