Subheading · Chapter 85 · Heading 8519

8519.81

8519.81: Using magnetic, optical or semiconductor media

Other audio recorders and players

8519.81 is the HS subheading for other audio recorders and players, under heading 8519 in chapter 85.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8519 81 00 00 Using magnetic, optical or semiconductor media Freep/st
  2. 8519 81 00 10 For use in civil aircraft Freep/st
  3. 8519 81 00 90 Other Freep/st

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 4

  • 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
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£67.5m-3% · previous 12 months
Average import price£21.36 per kg
Jan 2024: £4mFeb 2024: £3.4mMar 2024: £3.8mApr 2024: £5.5mMay 2024: £4.8mJun 2024: £5.3mJul 2024: £5.1mAug 2024: £6.2mSept 2024: £5.3mOct 2024: £9.1mNov 2024: £9.3mDec 2024: £4.8mJan 2025: £6.2mFeb 2025: £3.5mMar 2025: £6mApr 2025: £4.3mMay 2025: £4.9mJun 2025: £5.1mJul 2025: £5.8mAug 2025: £5.3mSept 2025: £6.1mOct 2025: £9.7mNov 2025: £7.5mDec 2025: £5.7mJan 2026: £3.8mFeb 2026: £4.9mMar 2026: £4.9mApr 2026: £4.2mMay 2026: £5mJun 2026: £5.3mJul 2026: £6.1mAug 2026: £4.3m 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 £41.6m 61.6% -7.8%
Vietnam £12.6m 18.6% +5.7%
United States £6.2m 9.1% +18.7%
Australia £1.1m 1.6% +6.8%
Malaysia £958k 1.4% +13.3%
United Kingdom £647k 1% +67.9%
South Korea £602k 0.9% -28.1%
Japan £596k 0.9% -13.1%

Same subheading in other tariffs

World trade in 2024

8519.81 · US$2bn

Trade value (US$) no reported trade < US$125kUS$125k+US$3m+US$17m+> US$63m

Exports: 128
  1. China: US$1bn
  2. Vietnam: US$331m
  3. Germany: US$104m
  4. United States: US$63m
  5. Netherlands: US$63m
  6. Malaysia: US$36m
  7. Slovakia: US$30m
  8. Poland: US$23m
  9. Japan: US$22m
  10. South Korea: US$20m
  11. Hong Kong SAR China: US$19m
  12. United Kingdom: US$17m
  13. France: US$14m
  14. Australia: US$13m
  15. Canada: US$10m
  16. Taiwan: US$9m
  17. Belgium: US$8m
  18. Austria: US$8m
  19. Armenia: US$8m
  20. Spain: US$7m
  21. Slovenia: US$7m
  22. Italy: US$6m
  23. Czechia: US$6m
  24. Sweden: US$5m
  25. Thailand: US$5m
  26. Hungary: US$5m
  27. Singapore: US$4m
  28. Switzerland: US$4m
  29. Latvia: US$3m
  30. Mexico: US$3m
  31. Denmark: US$3m
  32. Lithuania: US$2m
  33. Peru: US$2m
  34. Estonia: US$2m
  35. Brazil: US$2m
  36. Portugal: US$2m
  37. Israel: US$2m
  38. Indonesia: US$933k
  39. Türkiye: US$931k
  40. Ireland: US$865k
  41. Kazakhstan: US$793k
  42. Croatia: US$730k
  43. Romania: US$728k
  44. Luxembourg: US$566k
  45. Russia: US$559k
  46. South Africa: US$475k
  47. Tunisia: US$465k
  48. New Zealand: US$445k
  49. Panama: US$444k
  50. Bulgaria: US$443k
  51. Norway: US$425k
  52. Kyrgyzstan: US$286k
  53. Cyprus: US$282k
  54. Greece: US$239k
  55. India: US$190k
  56. Philippines: US$187k
  57. Chile: US$178k
  58. Ukraine: US$177k
  59. Finland: US$129k
  60. United Arab Emirates: US$125k

Top exporters

RankCountryValueShare
1 China US$1bn 60.6%
2 Vietnam US$331m 14.8%
3 Germany US$104m 4.6%
4 United States US$63m 2.8%
5 Netherlands US$63m 2.8%
6 Malaysia US$36m 1.6%
7 Slovakia US$30m 1.3%
8 Poland US$23m 1%
9 Japan US$22m 1%
10 South Korea US$20m 0.9%

Top importers

RankCountryValueShare
1 United States US$843m 37.7%
2 Germany US$157m 7%
3 United Kingdom US$88m 3.9%
4 France US$78m 3.5%
5 Mexico US$74m 3.3%
6 Japan US$64m 2.9%
7 Italy US$57m 2.5%
8 Netherlands US$56m 2.5%
9 Poland US$54m 2.4%
10 China US$46m 2%

Binding rulings for similar goods 16

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 16 January 2026 · 8519.81.41

    Application for Further Review of Protest No. 1401-25-108344; Tariff classification of certain Bluetooth Speakers

  • H335210 U.S. CBP 14 October 2025 · 8519.81.41

    Application for Further Review of Protest No. 4601-23-135690; Tariff classification of the “VOX Reader”

  • N336811 U.S. CBP 7 December 2023 · 8519.81.41.50

    The tariff classification of a sound recording and reproducing apparatus from China

  • N335428 U.S. CBP 29 September 2023 · 8519.81.41.50

    The tariff classification of a baby sound machine from China

  • N334310 U.S. CBP 17 August 2023 · 8519.81.41.50

    The tariff classification of a sound recording and reproducing device from China

  • N326197 U.S. CBP 14 June 2022 · 8519.81.41.50

    The tariff classification of a hand-held music maker from China

  • 600015936 HMRC 18 September 2026 – 17 September 2029 · 8519 81 00 90

    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 18 September 2026 – 17 September 2029 · 8519 81 00 90

    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 2 September 2024 – 1 September 2027 · 8519 81 00 90

    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

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 103 commodity codes

    Trade Tariff changes 2026-09-21 · Source: trade-tariff.service.gov.uk

  2. GB Tariff change

    Update to VATZ Coverage – 8 September 2026

    Trade Tariff news 8315 · Source: trade-tariff.service.gov.uk

  3. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  4. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Code history

Since 2022; before, these goods were classified under 8519.50.

The UK Global Tariff divides subheading 8519.81 into 2 tariff lines; the duty is duty-free.

Subheading 8519.81 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of other audio recorders and players into the UK came to £67.5m between September 2025 and August 2026 (down 3% on the year before); China supplied 62%, followed by Vietnam.

In 2024, countries exported other audio recorders and players worth US$2bn (+10.3% year on year).

The largest exporter was China (US$1bn), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for using magnetic, optical or semiconductor media?

Using magnetic, optical or semiconductor media fall under HS subheading 8519.81, part of heading 8519, in section XVI of the Harmonized System.

What is the import duty on using magnetic, optical or semiconductor media in the UK?

Under the UK Global Tariff, imports under 8519.81 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 using magnetic, optical or semiconductor media in the EU?

Under the EU Combined Nomenclature, imports under 8519.81 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 using magnetic, optical or semiconductor media?

China, with US$1bn in 2024 (60.6% of world exports).

Which countries can export other audio recorders and players 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 other audio recorders and players?

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 other audio recorders and players from?

In the 12 months to August 2026, the largest suppliers were China (62%), Vietnam (19%) and United States (9%), out of total imports of £67.5m.

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Typical products

Everyday names, not part of the legal text.