EU Combined Nomenclature · CN code · HS 8518.90

8518 90 00

8518 90 00: Microphones and stands therefor: parts

Parts of microphones, speakers and amplifiers

✓ 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 90 00 Parts

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: 4
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 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    Regulation 0285/18
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    Regulation 1509/17
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure
  • 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

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: North Korea North Korea Regulation 1509/17 1 September 2017
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 26 October 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 · 26 October 2026

EU: imports by month · HS 8518.90

last 12 months€306.9m-4.8% · previous 12 months
Average import price€11.25 per kg
Preferential rate0%
Jan 2024: €26.4mFeb 2024: €26.2mMar 2024: €28.6mApr 2024: €27.6mMay 2024: €27mJun 2024: €26.8mJul 2024: €28.3mAug 2024: €28.6mSept 2024: €30mOct 2024: €28.4mNov 2024: €26.8mDec 2024: €24.9mJan 2025: €29.9mFeb 2025: €25.5mMar 2025: €29.5mApr 2025: €27.2mMay 2025: €24.8mJun 2025: €25.3mJul 2025: €27.2mAug 2025: €22.8mSept 2025: €27mOct 2025: €25.1mNov 2025: €26.4mDec 2025: €21.4mJan 2026: €28mFeb 2026: €22.6mMar 2026: €28.1mApr 2026: €25mMay 2026: €23.4mJun 2026: €29.4mJul 2026: €25.2mAug 2026: €25.3m 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 €191.1m 62.3% -7%
United Kingdom €20.1m 6.5% +1.7%
United States €15.8m 5.2% +4.7%
Vietnam €14.3m 4.7% -1.1%
Taiwan €13.2m 4.3% +0.8%
Thailand €11.8m 3.8% +22.3%
Malaysia €10.1m 3.3% -25.6%
Mexico €3.2m 1% +41%

Same subheading in other tariffs

8518.90 Microphones and stands therefor: parts

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.

  • N359119 U.S. CBP 12 March 2026 · 8518.90.81.00

    The tariff classification of a foam component for aviation headsets from the Philippines

  • N359121 U.S. CBP 12 March 2026 · 8518.90.81.00

    The tariff classification of aviation headset parts from China

  • N359075 U.S. CBP 9 March 2026 · 8518.90.81.00

    The tariff classification of an aviation headset microphone windscreen from China

  • N359080 U.S. CBP 9 March 2026 · 8518.90.81.00

    The tariff classification of parts for aviation headsets from China

  • 600009499 HMRC 10 January 2024 – 9 January 2027 · 8518 90 00 00

    A Speaker Grille which is a part of a speaker used in cars. It is a mesh cover to be placed on the outside of the car speakers located in the load space. The grille helps protect the speaker from potentially harmful dust and debris whilst still allowing sound to pass through clearly. It also…

36 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 Parts Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Parts 0.5% —

In the EU Combined Nomenclature, 8518 90 00 is one of 1 line under subheading 8518.90, microphones and stands therefor: parts.

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

In the 12 months to August 2026, the EU imported parts of microphones, speakers and amplifiers (HS 8518.90) worth €306.9m (down 5% on the year before), at an average of €11.25 per kg; China supplied 62%, followed by United Kingdom.

For the same subheading, the UK duty is free, the Türkiye duty is 2%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 14.4%–16%, the Argentina duty is 16%, the Peru duty is 6%, 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 5% and the Nigeria duty is 20%.

EU member states imported goods of subheading 8518.90 worth US$732m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$30m.

Questions and answers

What is the EU import duty for CN code 8518 90 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 8518.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$220m), followed by the United Kingdom.

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