8518 40 00: Audio amplifiers: Microphones and stands therefor: audio-frequency electric amplifiers
Audio amplifiers
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
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:
8518 40 00 Audio-frequency electric amplifiers
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
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
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 40 00 10
For use in civil aircraft
8518 40 00 90
Other
Export measures 7
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
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: North Korea
North Korea
Regulation 1509/17
1 January 2020
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
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 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus3% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta5% reduced rate
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia5% reduced rate
Slovenia22%
Spain21%
Sweden25%
TEDB · 15 November 2026
EU: imports by month · HS 8518.40
last 12 months€487.2m-3.5% · previous 12 months
Average import price€43.49 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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.
The tariff classification of audio-frequency electric amplifiers from China
600013533HMRC10 September 2025 – 9 September 2028 · 8518 40 00 90
This product is an Amplifier Assembly which is used in the High Power Amplifier Unit and used with Sonar Type 2008, an underwater telephone, fitted to submarines. It provides simplex communication between vessels. The item is made from multiple components including, stainless steel housing,…
600013412HMRC17 July 2025 – 16 July 2028 · 8518 40 00 10
A passenger address amplifier for installation into passenger carrying aircraft comprising electronic components within a housing and a control knob on the front for operation. It is used in aircraft communication systems to amplify audio signals for the public address system. It amplifies audio…
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).
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Audio-frequency electric amplifiers
Free
p/st
2025
unchanged
Free
p/st
2024
unchanged
Free
p/st
2023
unchanged
Free
p/st
2022
unchanged
Free
p/st
2021
unchanged
Free
p/st
2020
Audio-frequency electric amplifiers
Free
p/st
2019
not in this year’s nomenclature
—
—
Code history
Since 2020; before, these goods were classified under 8518 40 30, 8518 40 80.
CN code 8518 40 00 is a line of the EU Combined Nomenclature under HS subheading 8518.40 (microphones and stands therefor: audio-frequency electric amplifiers).
The third-country duty is free, and quantities are declared in p/st.
Imports of audio amplifiers (HS 8518.40) into the EU came to €487.2m between September 2025 and August 2026 (down 3% on the year before); China supplied 43%, followed by Mexico.
For the same subheading, the UK duty is free, the Türkiye duty is 4.5%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 20%, the Argentina duty is 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 0%–5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 8% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8518.40 worth US$1.3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$17m.
Questions and answers
What is the EU import duty for CN code 8518 40 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is p/st. 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 8518.40 as a whole, the largest supplier from outside the EU in 2024 was China (US$227m), followed by Mexico.
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EU Combined Nomenclature · CN code · 
China
Mexico
Morocco
United States
Vietnam
Japan
United Kingdom
Thailand
Türkiye
Canada
Brazil
Argentina
Peru
New Zealand
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria