Subheading · Chapter 85 · Heading 8518
8518.30: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
Headphones and earphones
8518.30 is the HS subheading for headphones and earphones, under heading 8518 in chapter 85.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 8518 30 00 00 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers Free
- 8518 30 00 10 For use in civil aircraft Free
- 8518 30 00 90 Other Free
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Belarus, Russia, Syria, Ukraine
- Legal act
- 2022 No. 748, S.I. 2019/792, S.I. 2022/395
- Documents
- 9024
- 9032
- 9025
- 9009
- 9010
- 9017
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, Russia
- Legal act
- S.I. 2019/461, 2020 No. 1665, S.I. 2019/855
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £468.4m | 53.1% | -10.3% |
 Vietnam | £289.4m | 32.8% | -3.2% |
 India | £27.7m | 3.1% | +281% |
 Mexico | £22.3m | 2.5% | +28.5% |
 United States | £10.4m | 1.2% | -8.8% |
 Sweden | £8.8m | 1% | +150.4% |
 Germany | £8.3m | 0.9% | +14.5% |
 Thailand | £6.7m | 0.8% | -48.2% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$61.2kUS$61.2k+US$8.7m+US$138.5m+> US$622m
Exports: 191
- China: US$10.8bn
- Vietnam: US$6.5bn
- Netherlands: US$933.7m
- Germany: US$903.7m
- United States: US$693.7m
- Czechia: US$622m
- Malaysia: US$499.7m
- Mexico: US$427.1m
- Italy: US$403.1m
- Thailand: US$343.1m
- Poland: US$312.2m
- Hong Kong SAR China: US$273.7m
- United Kingdom: US$254.8m
- Sweden: US$237.7m
- Singapore: US$213.8m
- France: US$192.4m
- Spain: US$189.6m
- Ireland: US$158.5m
- Slovakia: US$138.5m
- Belgium: US$122.3m
- Denmark: US$107.9m
- Taiwan: US$87.4m
- Philippines: US$87m
- Austria: US$83.8m
- Hungary: US$81m
- Romania: US$52.5m
- India: US$47.9m
- Lithuania: US$44.2m
- Slovenia: US$42m
- Greece: US$41m
- United Arab Emirates: US$35.8m
- Switzerland: US$35.3m
- South Korea: US$34.9m
- Japan: US$33.8m
- Canada: US$26.4m
- Armenia: US$24.4m
- Australia: US$22.6m
- Saudi Arabia: US$21.6m
- Finland: US$20.6m
- Bulgaria: US$16.5m
- Ukraine: US$14.6m
- Estonia: US$13.7m
- Portugal: US$13.4m
- Indonesia: US$12.6m
- Latvia: US$10.4m
- Israel: US$9.1m
- Kazakhstan: US$8.7m
- Norway: US$8.2m
- Türkiye: US$8.1m
- South Africa: US$6.1m
- Croatia: US$5.6m
- Serbia: US$4.4m
- Myanmar (Burma): US$4.3m
- Cyprus: US$3.6m
- New Zealand: US$3.3m
- Russia: US$3m
- Chile: US$3m
- Panama: US$2.8m
- Morocco: US$1.6m
- Seychelles: US$1.4m
Trade value (US$) no reported trade < US$2.8mUS$2.8m+US$41.2m+US$294.3m+> US$633m
Imports: 218
- United States: US$7.5bn
- Germany: US$2.4bn
- Canada: US$897.3m
- Netherlands: US$852.4m
- Poland: US$787.6m
- Australia: US$704.1m
- Mexico: US$633m
- Italy: US$628.5m
- India: US$615.6m
- Hong Kong SAR China: US$570.4m
- United Arab Emirates: US$552.3m
- Spain: US$551.9m
- Singapore: US$520.5m
- Czechia: US$493m
- United Kingdom: US$490.7m
- Japan: US$427.5m
- Sweden: US$412m
- France: US$396.7m
- China: US$390.8m
- South Korea: US$315.4m
- Thailand: US$301.2m
- Austria: US$294.3m
- Taiwan: US$290.7m
- Switzerland: US$234.8m
- Denmark: US$234.6m
- Slovakia: US$225.4m
- Saudi Arabia: US$186.4m
- Norway: US$180.8m
- Belgium: US$179.6m
- Türkiye: US$164.2m
- Brazil: US$146m
- Indonesia: US$139m
- Hungary: US$135.4m
- Israel: US$134.7m
- Russia: US$134.5m
- Finland: US$124.8m
- New Zealand: US$113.1m
- Chile: US$99.3m
- Lithuania: US$92.6m
- South Africa: US$92.2m
- Vietnam: US$91.3m
- Ireland: US$90.5m
- Romania: US$87.5m
- Slovenia: US$79.7m
- Ukraine: US$75.2m
- Portugal: US$74.3m
- Colombia: US$71.7m
- Malaysia: US$70m
- Kazakhstan: US$62.2m
- Kuwait: US$56.1m
- Greece: US$53m
- Estonia: US$50.3m
- Philippines: US$48.5m
- Argentina: US$41.7m
- Kyrgyzstan: US$41.2m
- Bulgaria: US$41.1m
- Peru: US$31.5m
- Armenia: US$30.7m
- Guatemala: US$30.3m
- Costa Rica: US$29.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$10.8bn | 42.6% |
| 2 | Vietnam | US$6.5bn | 25.7% |
| 3 |  Netherlands | US$933.7m | 3.7% |
| 4 | Germany | US$903.7m | 3.6% |
| 5 | United States | US$693.7m | 2.7% |
| 6 |  Czechia | US$622m | 2.5% |
| 7 |  Malaysia | US$499.7m | 2% |
| 8 | Mexico | US$427.1m | 1.7% |
| 9 |  Italy | US$403.1m | 1.6% |
| 10 | Thailand | US$343.1m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$7.5bn | 29.6% |
| 2 | Germany | US$2.4bn | 9.5% |
| 3 |  Canada | US$897.3m | 3.5% |
| 4 | Netherlands | US$852.4m | 3.4% |
| 5 |  Poland | US$787.6m | 3.1% |
| 6 |  Australia | US$704.1m | 2.8% |
| 7 | Mexico | US$633m | 2.5% |
| 8 | Italy | US$628.5m | 2.5% |
| 9 | India | US$615.6m | 2.4% |
| 10 |  Hong Kong SAR China | US$570.4m | 2.3% |
Binding rulings for similar goods 24
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
The tariff classification of a headphone assembly from the Philippines.
- N356066 U.S. CBP
The tariff classification of an ear cup module for an aviation headset from the Philippines
- N356067 U.S. CBP
The tariff classification of aviation headsets from the Philippines
- H346387 U.S. CBP
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
- H313006 U.S. CBP
Revocation of New York Ruling Letter (NY) N283085, NY N166443, NY N025447, and NY D80822
- H317791 U.S. CBP
Tariff classification of Bluetooth enabled wireless headphone sets from China, Mexico and an undisclosed country of origin; Revocation of NY N012174 (June 12, 2007), NY N012171 (June 12, 2007), NY N022197 (February 19, 2008), NY N022195 (February 20, 2008), NY N022204 (February 20, 2008), NY…
- 600013115 HMRC
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
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
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
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…
- 600012144 HMRC
Wireless rechargeable Bluetooth headphones which cover the ears. They have an adjustable headband, and it is foldable for storage. The headphones have in-line. Controls and are compatible with universal smartphones. The battery is rechargeable and gives 12 hours battery life - total time for full…
- 600009605 HMRC
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
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
Import and export controls RG 11.07.2026 sayı 33307 · Source: resmigazete.gov.tr
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
In the UK Global Tariff, subheading 8518.30 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 8518.30; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported headphones and earphones worth £882.8m (down 5% on the year before), at an average of £104.85 per kg; China supplied 53%, followed by Vietnam.
World trade in headphones and earphones reached US$25.3bn in 2024, up 26% on 2023.
China was the largest exporter with 42.6% of the total, ahead of Vietnam.
Products classified here
Questions and answers
What is the HS code for headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers?
Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers fall under HS subheading 8518.30, part of heading 8518, in section XVI of the Harmonized System.
What is the import duty on headphones and earphones in the UK?
Under the UK Global Tariff, imports under 8518.30 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on headphones and earphones in the EU?
Under the EU Combined Nomenclature, imports under 8518.30 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most headphones and earphones?
China, with US$10.8bn in 2024 (42.6% of world exports).
Which countries can export headphones and earphones to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on headphones and earphones?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import headphones and earphones from?
In the 12 months to August 2026, the largest suppliers were China (53%), Vietnam (33%) and India (3%), out of total imports of £882.8m.