European Union tariff, chapter 92: Musical instruments; parts and accessories of such articles
Last updated
Key facts
- National lines
- 30
- Subheadings
- 17
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 92: Musical instruments; parts and accessories of such articles
Summary
The European Union tariff has 30 national lines in HS chapter 92 (musical instruments; parts and accessories of such articles), under 17 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 30 national lines in HS chapter 92 (musical instruments; parts and accessories of such articles), under 17 subheadings in 7 headings.
92.01 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
92.02 Other string musical instruments (for example, guitars, violins, harps)
92.05 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs
92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)
- 9206.00Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)1 line
92.07 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 92 are live on border.bot for the United States (63 lines, also used by 1 other country).
- United States63 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 92?
The European Union tariff has 30 national lines in HS chapter 92 (musical instruments; parts and accessories of such articles), under 17 subheadings in 7 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.