EU Combined Nomenclature · CN code · HS 8518.30

8518 30 00

8518 30 00: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

Headphones and earphones

✓ 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 30 00 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

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 30 00 10For use in civil aircraft
8518 30 00 90Other

Export measures 3

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 controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025

TARIC data as of 15 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 24%
  • 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 · 15 November 2026

EU: imports by month · HS 8518.30

last 12 months€4bn-0.1% · previous 12 months
Average import price€101.78 per kg
Preferential rate0%
Jan 2024: €170mFeb 2024: €161.7mMar 2024: €183.3mApr 2024: €189.5mMay 2024: €201mJun 2024: €165mJul 2024: €295.2mAug 2024: €313.8mSept 2024: €370.6mOct 2024: €528.1mNov 2024: €491.6mDec 2024: €474.4mJan 2025: €286.7mFeb 2025: €246.8mMar 2025: €301.4mApr 2025: €247.9mMay 2025: €267.7mJun 2025: €289.5mJul 2025: €289.1mAug 2025: €233.5mSept 2025: €447.8mOct 2025: €422.9mNov 2025: €467.4mDec 2025: €445mJan 2026: €341.2mFeb 2026: €251.6mMar 2026: €263.1mApr 2026: €279.3mMay 2026: €239.4mJun 2026: €334mJul 2026: €279.9mAug 2026: €252m 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 €2.2bn 55.6% -9%
Vietnam €1.4bn 34.6% +18.3%
India €84.6m 2.1% +288.6%
Mexico €64.7m 1.6% -22.3%
United Kingdom €40.1m 1% -2.2%
Thailand €32.3m 0.8% -33%
United States €31.4m 0.8% -17.3%
Ukraine €31.4m 0.8% -35.5%

Same subheading in other tariffs

8518.30 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers

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.

  • N360804 U.S. CBP 29 April 2026 · 8518.30.20.00

    The tariff classification of a headphone assembly from the Philippines.

  • N356066 U.S. CBP 10 December 2025 · 8518.30.20.00

    The tariff classification of an ear cup module for an aviation headset from the Philippines

  • N356067 U.S. CBP 10 December 2025 · 8518.30.20.00

    The tariff classification of aviation headsets from the Philippines

  • H346387 U.S. CBP 8 September 2025 · 8518.30.20

    Tariff classification of a wireless stereo headset with microphone and a USB dongle transceiver from China; mobile phone handsets, batteries, and wireless earphones imported together; wireless earbuds from China; revocation of HQ H251033 and NY N308565; modification of HQ H245902

  • 600013115 HMRC 28 May 2025 – 27 May 2028 · 8518 30 00 90

    Wireless earphones designed to be inserted into the auditory canal with 2 sizes of tips included. They channel sound directly into or very close to the wearer's ear canal, making it ideal for listening to music, podcasts, audiobooks, phone calls, or the sound from videos without disturbing others…

  • 600012834 HMRC 23 April 2025 – 22 April 2028 · 8518 30 00 90

    The product is a wireless headphones with adjustable headband that covers the ears. These are designed to work with mobile phones or any other device with a phone functionality. The headphones have a feature integrated on ear control, to manage and accept or end phone calls. You can also redial or…

  • 600012835 HMRC 23 April 2025 – 22 April 2028 · 8518 30 00 90

    The product is wireless earphones with adjustable ear hooks to give a secure fit and are lightweight. These are designed to work with mobile phones or any other device with a phone functionality. The earphones have a feature integrated on ear control, to manage and accept or end phone calls. You…

  • 600012143 HMRC 20 January 2025 – 19 January 2028 · 8518 30 00 90

    The product is wireless earphones with adjustable ear hooks to give a secure fit and are lightweight. These are designed to work with mobile phones or any other device with a phone functionality. The earphones have a feature integrated on ear control, to manage and accept or end phone calls. You…

24 rulings in total for this code

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 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers Free —
2019 not in this year’s nomenclature — —

Code history

Since 2020; before, these goods were classified under 8518 30 20, 8518 30 95.

In the EU Combined Nomenclature, 8518 30 00 is one of 1 line under subheading 8518.30, headphones and earphones.

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

In the 12 months to August 2026, the EU imported headphones and earphones (HS 8518.30) worth €4bn (down 0% on the year before), at an average of €101.78 per kg; China supplied 56%, followed by Vietnam.

For the same subheading, the UK duty is free, the Türkiye duty is 0%–50%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 18%, the Argentina duty is 20%–35%, 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 0%–8% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8518.30 worth US$8.4bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$189m.

Questions and answers

What is the EU import duty for CN code 8518 30 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 8518.30 as a whole, the largest supplier from outside the EU in 2024 was China (US$2.8bn), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.