EU Combined Nomenclature · CN code · HS 8527.91
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 |
| Restriction on exportSanctions regime: Russia | Russia | Regulation 0833/14 | 27 September 2024 |
| Export controlSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export controlSanctions regime: Crimea and Sevastopol | Ukraine | Regulation 0692/14 | 25 February 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 January 2020 |
| 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: Non-government-controlled areas of Ukraine | Ukraine | Regulation 0263/22 | 25 August 2022 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 1 July 2024 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
TARIC data as of 25 October 2026
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 · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €85.6m | 64.7% | -19.5% |
 Malaysia | €28m | 21.1% | -29.8% |
 Vietnam | €13.6m | 10.3% | -52.6% |
 Taiwan | €3.2m | 2.5% | -60.4% |
 Hong Kong SAR China | €516k | 0.4% | +193.6% |
 United States | €333k | 0.3% | -96.8% |
 United Kingdom | €257k | 0.2% | -44% |
 Japan | €147k | 0.1% | -80.3% |
8527.91 Combined with sound recording or reproducing apparatus
UK Free Third-country duty 1 tariff line 
Türkiye 14% Third-country duty 1 tariff line USA Free General (MFN) 4 tariff lines 
Canada Free Third-country duty 1 tariff line 
Mexico 15% Third-country duty 3 tariff lines 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 8 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line 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 Bluetooth speakers with radiobroadcast receivers from China
An all-in-one music system comprising two 20 mm tweeters, two 100 mm woofers and an integrated 120 W Class D amplifier housed within a single cabinet. It is designed for the reception, reproduction and streaming of audio content and incorporates FM, DAB/DAB+ and internet radio functionality. It is…
Radio-broadcast receiver with integrated clock and alarm functions. It is capable of receiving internet radio, DAB/DAB+ and FM broadcasts, housed in a single cabinet with built-in speaker. It has Bluetooth connectivity, built-in music streaming services and supports MP3 audio formats. It has a…
A music system, comprising a radio-broadcast receiver for DAB/DAB+ and FM reception, Wi‑Fi connectivity for internet radio and audio streaming, Bluetooth connectivity, MP3 file playback capability, a built‑in stereo amplifier and two loudspeakers, housed in a wooden cabinet. The apparatus is…
A compact all-in-one audio system incorporating a CD player, internet radio, DAB/DAB+/FM radio receiver, built-in music streaming services, Bluetooth, Wi-Fi connectivity, an alarm clock, amplifier, loudspeakers and an OLED display, presented as a complete integrated unit. It is housed in a cabinet…
8 rulings in total for this code
1. Subheading 852581 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics:
- writing speed exceeding 0,5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225000 frames per second.
2. In respect of subheading 852582, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation.
3. Subheading 852583 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 852589).
4. Subheading 852712 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm × 100 mm × 45 mm.
5. For the purposes of subheadings 854911 to 854919, ‘spent primary cells, spent primary batteries and spent electric accumulators’ are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
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.
For transmission apparatus incorporating reception apparatus, see the explanatory note to subheading 8525 60 00.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Combined with sound recording or reproducing apparatus | 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 | Combined with sound recording or reproducing apparatus | Free | p/st |
| 2019 | not in this year’s nomenclature | — | — |
Since 2020; before, these goods were classified under 8527 91 11, 8527 91 19, 8527 91 35, 8527 91 91, 8527 91 99.
CN code 8527 91 00 is a line of the EU Combined Nomenclature under HS subheading 8527.91 (combined with sound recording or reproducing apparatus).
The third-country duty is free, and quantities are declared in p/st.
Imports of goods of subheading 8527.91 into the EU came to €132.3m between September 2025 and August 2026 (down 32% on the year before); China supplied 65%, followed by Malaysia.
For the same subheading, the UK duty is free, the Türkiye duty is 14%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 18%, the Argentina duty is 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 15% and the Nigeria duty is 20%.
EU member states imported goods of subheading 8527.91 worth US$345m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$2m.
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.
For subheading 8527.91 as a whole, the largest supplier from outside the EU in 2024 was China (US$135m), followed by Malaysia.