EU Combined Nomenclature · CN code · HS 8519.81
8519 81 00: Other audio recorders and players: Using magnetic, optical or semiconductor media
Other audio recorders and players
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 8519 Sound recording or sound reproducing apparatus:
- Other apparatus:
- 8519 81 00 Using magnetic, optical or semiconductor media
What you pay
Importing into EU
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
- 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 luxury goods
- Applies to goods from
- North Korea
- Legal act
- Regulation 2062/17
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- 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.
| 8519 81 00 10 | For use in civil aircraft |
| 8519 81 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 luxury goodsSanctions regime: North Korea | North Korea | Regulation 2062/17 | 28 June 2018 |
| 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 31 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 5% reduced rate -
Cyprus 3% reduced rate -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 6% reduced rate -
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 · 31 October 2026
EU: imports by month · HS 8519.81
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €352.6m | 74.9% | -3.1% |
 Vietnam | €77m | 16.4% | +0.7% |
 United States | €13.8m | 2.9% | -16.4% |
 Japan | €5.3m | 1.1% | -12.4% |
 Malaysia | €5.2m | 1.1% | -9.6% |
 United Kingdom | €4m | 0.8% | +32.8% |
 Australia | €2.9m | 0.6% | -8.8% |
 South Korea | €2.6m | 0.6% | -18.1% |
Same subheading in other tariffs
8519.81 Using magnetic, optical or semiconductor media
UK Free Third-country duty 2 tariff lines 
Türkiye 9.5% Third-country duty 1 tariff line USA Free General (MFN) 5 tariff lines 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 25% General (MFN) 11 tariff lines · average 6.4% 
Brazil 7.2% – 20% General (MFN) 3 tariff lines · average 15.1% 
Argentina Free – 20% General (MFN) 8 tariff lines · average 17.5% 
Peru 6% General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 18 tariff lines Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 2 tariff lines 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.
- H350248 U.S. CBP
Application for Further Review of Protest No. 1401-25-108344; Tariff classification of certain Bluetooth Speakers
- H335210 U.S. CBP
Application for Further Review of Protest No. 4601-23-135690; Tariff classification of the “VOX Reader”
- N336811 U.S. CBP
The tariff classification of a sound recording and reproducing apparatus from China
- N335428 U.S. CBP
The tariff classification of a baby sound machine from China
- 600015936 HMRC
A HiFi console featuring a CD player, built-in amplifier and Bluetooth receiver. It connects to Wi-Fi for internet radio, Spotify connect, Tidal Connect, Qobuz Connect, Apple Airplay 2, Google Cast, and has HDMI ARC/eARC input. The console supports several audio formats including MP3, AAC, FLAC,…
- 600015975 HMRC
Pair of stereo loudspeakers for reproduction of audio from compatible external devices. Each cabinet incorporates a 20mm silk dome tweeter and an 85mm NS+ woofer, mounted within the same enclosure. The system incorporates built-in amplification and has audio input including Bluetooth, USB-C,…
- 600011212 HMRC
A stand alone CD player which needs to be connected to a system containing an amplifier and loudspeakers Engineered slot loading CD mech Compatible with CD-DA, CD-R CD-RW disks Finishes: Fused walnut veneer with machined Aluminium top plate Dimensions:H45 x W175 x D160mm Weight: 1.3kgs Type slot…
16 rulings in total for this code
Legal notes
This line in earlier years
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 | Using magnetic, optical or semiconductor media | 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 | Using magnetic, optical or semiconductor media | Free | p/st |
| 2019 | not in this year’s nomenclature | — | — |
Code history
Since 2022; before, these goods were classified under 8519 50 00.
CN code 8519 81 00 is a line of the EU Combined Nomenclature under HS subheading 8519.81 (using magnetic, optical or semiconductor media).
The third-country duty is free, and quantities are declared in p/st.
Imports of other audio recorders and players (HS 8519.81) into the EU came to €470.9m between September 2025 and August 2026 (down 3% on the year before); China supplied 75%, followed by Vietnam.
For the same subheading, the UK duty is free, the Türkiye duty is 9.5%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–25%, the Brazil duty is 7.2%–20%, the Argentina duty is 0%–20%, 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 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8519.81 worth US$661m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 5th with US$6m.
Questions and answers
What is the EU import duty for CN code 8519 81 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 8519.81 as a whole, the largest supplier from outside the EU in 2024 was China (US$234m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.