Subheading · Chapter 90 · Heading 9021

9021.40

9021.40: Hearing aids, excluding parts and accessories

Hearing aids

9021.40 is the HS subheading for hearing aids, under heading 9021 in chapter 90.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9021 40 00 00 Hearing aids, excluding parts and accessories 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

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
    Iraq, Syria, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 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 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£262.3m+8.3% · previous 12 months
Average import price£1,145.69 per kg
Jan 2024: £15.8mFeb 2024: £18.9mMar 2024: £19.6mApr 2024: £18mMay 2024: £16.7mJun 2024: £14.5mJul 2024: £16.7mAug 2024: £18.4mSept 2024: £25.8mOct 2024: £20.4mNov 2024: £20.7mDec 2024: £16.1mJan 2025: £19.7mFeb 2025: £17mMar 2025: £26.5mApr 2025: £19.6mMay 2025: £18.9mJun 2025: £18.5mJul 2025: £18.5mAug 2025: £20.5mSept 2025: £29.1mOct 2025: £23.7mNov 2025: £17.2mDec 2025: £25mJan 2026: £16.9mFeb 2026: £18.1mMar 2026: £33.7mApr 2026: £21.1mMay 2026: £16.4mJun 2026: £16.8mJul 2026: £20.4mAug 2026: £24m 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
Vietnam £86.8m 33.1% +36.7%
China £75m 28.6% +26.1%
Denmark £43.9m 16.7% +90.4%
Poland £24.5m 9.3% -51.4%
Singapore £15.3m 5.8% -30%
Malaysia £5.8m 2.2% +34.9%
United States £3.3m 1.3% +49.6%
Germany £2m 0.8% +49%

Same subheading in other tariffs

World trade in 2024

9021.40 · US$7.1bn

Trade value (US$) no reported trade < US$65.1kUS$65.1k+US$2m+US$67m+> US$560.6m

Exports: 153
  1. Poland: US$1.3bn
  2. Vietnam: US$763.6m
  3. Singapore: US$729m
  4. China: US$713m
  5. United States: US$560.6m
  6. Denmark: US$512.2m
  7. Mexico: US$508.8m
  8. Netherlands: US$466.7m
  9. Australia: US$369.8m
  10. Switzerland: US$301.1m
  11. Malaysia: US$209.7m
  12. Germany: US$168.2m
  13. Philippines: US$124.4m
  14. Austria: US$67m
  15. United Kingdom: US$56.5m
  16. Spain: US$30.6m
  17. Sweden: US$28.4m
  18. Canada: US$23.7m
  19. France: US$17.5m
  20. Norway: US$10.7m
  21. Türkiye: US$9.6m
  22. India: US$8.6m
  23. New Zealand: US$6.8m
  24. Czechia: US$3.9m
  25. Brazil: US$3.8m
  26. Thailand: US$3.7m
  27. Italy: US$3.5m
  28. South Korea: US$3.5m
  29. Israel: US$3.3m
  30. Belgium: US$3m
  31. South Africa: US$2.9m
  32. Uzbekistan: US$2.9m
  33. Hong Kong SAR China: US$2.8m
  34. Japan: US$2m
  35. Portugal: US$2m
  36. Taiwan: US$1.5m
  37. Armenia: US$1.4m
  38. Panama: US$1.3m
  39. Russia: US$1.1m
  40. Slovakia: US$981.2k
  41. Cyprus: US$864.3k
  42. Bahrain: US$663.9k
  43. Greece: US$597.2k
  44. Ireland: US$568.9k
  45. Iceland: US$495.5k
  46. Bulgaria: US$463.3k
  47. Serbia: US$435.5k
  48. Saudi Arabia: US$420.9k
  49. Lithuania: US$345.4k
  50. Sri Lanka: US$336.8k
  51. Latvia: US$319.9k
  52. Romania: US$295.1k
  53. Kazakhstan: US$285.9k
  54. Luxembourg: US$277.2k
  55. Morocco: US$262.7k
  56. Colombia: US$246.9k
  57. Finland: US$175k
  58. Kenya: US$114.7k
  59. Croatia: US$114.2k
  60. Slovenia: US$112.4k

Top exporters

RankCountryValueShare
1 Poland US$1.3bn 19%
2 Vietnam US$763.6m 10.8%
3 Singapore US$729m 10.3%
4 China US$713m 10.1%
5 United States US$560.6m 7.9%
6 Denmark US$512.2m 7.2%
7 Mexico US$508.8m 7.2%
8 Netherlands US$466.7m 6.6%
9 Australia US$369.8m 5.2%
10 Switzerland US$301.1m 4.2%

Top importers

RankCountryValueShare
1 United States US$2.1bn 29.1%
2 Germany US$548m 7.7%
3 Mexico US$450.6m 6.4%
4 France US$403.3m 5.7%
5 Netherlands US$358.2m 5.1%
6 Poland US$344.5m 4.9%
7 United Kingdom US$282.8m 4%
8 Canada US$215.6m 3%
9 Japan US$141.2m 2%
10 Spain US$140.3m 2%

Binding rulings for similar goods 2

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.

  • N283085 U.S. CBP 28 February 2017 · 9021.40.00.00 revoked

    The tariff classification of a “Hearing Amplifier Kit” from China

  • 600012437 HMRC 24 February 2025 – 23 February 2028 · 9021 40 00 00

    A battery operated personal sound amplifier (hearing amplifier) earpiece which filters the sound to make it clearer by amplifying sound. The amplifier which has a skin colour finish is made from ABs and silicone which has moulded components put together. The device is discreet, powerful hearing…

The UK Global Tariff has one tariff line for subheading 9021.40; the duty is duty-free.

Subheading 9021.40 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 hearing aids into the UK came to £262.3m between September 2025 and August 2026 (up 8% on the year before); Vietnam supplied 33%, followed by China.

In 2024, countries exported hearing aids worth US$7.1bn (+4.2% year on year).

The largest exporter was Poland (US$1.3bn), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for hearing aids, excluding parts and accessories?

Hearing aids, excluding parts and accessories fall under HS subheading 9021.40, part of heading 9021, in section XVIII of the Harmonized System.

What is the import duty on hearing aids, excluding parts and accessories in the UK?

Under the UK Global Tariff, imports under 9021.40 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 hearing aids, excluding parts and accessories in the EU?

Under the EU Combined Nomenclature, imports under 9021.40 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 hearing aids, excluding parts and accessories?

Poland, with US$1.3bn in 2024 (19% of world exports).

Which countries can export hearing aids 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 hearing aids?

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 hearing aids from?

In the 12 months to August 2026, the largest suppliers were Vietnam (33%), China (29%) and Denmark (17%), out of total imports of £262.3m.