# European Union tariff, chapter 92: Musical instruments; parts and accessories of such articles > 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. Source: https://border.bot/countries/european-union/hs-codes/92 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 92](https://border.bot/countries/european-union/hs-codes/92) ## 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](https://border.bot/countries/european-union) - Chapter: 92: Musical instruments; parts and accessories of such articles ## 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 - [9201.10](https://border.bot/countries/european-union/hs-codes/920110) Upright pianos (2 lines) - [9201.20](https://border.bot/countries/european-union/hs-codes/920120) Grand pianos (1 line) - [9201.90](https://border.bot/countries/european-union/hs-codes/920190) Other (1 line) ### 92.02 Other string musical instruments (for example, guitars, violins, harps) - [9202.10](https://border.bot/countries/european-union/hs-codes/920210) Played with a bow (2 lines) - [9202.90](https://border.bot/countries/european-union/hs-codes/920290) Other (2 lines) ### 92.05 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs - [9205.10](https://border.bot/countries/european-union/hs-codes/920510) Brass-wind instruments (1 line) - [9205.90](https://border.bot/countries/european-union/hs-codes/920590) Other (4 lines) ### 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) - [9206.00](https://border.bot/countries/european-union/hs-codes/920600) Percussion 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) - [9207.10](https://border.bot/countries/european-union/hs-codes/920710) Keyboard instruments, other than accordions (4 lines) - [9207.90](https://border.bot/countries/european-union/hs-codes/920790) Other (2 lines) ### 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 - [9208.10](https://border.bot/countries/european-union/hs-codes/920810) Musical boxes (1 line) - [9208.90](https://border.bot/countries/european-union/hs-codes/920890) Other (1 line) ### 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 - [9209.30](https://border.bot/countries/european-union/hs-codes/920930) Musical instrument strings (1 line) - [9209.91](https://border.bot/countries/european-union/hs-codes/920991) Other: Parts and accessories for pianos (1 line) - [9209.92](https://border.bot/countries/european-union/hs-codes/920992) Other: Parts and accessories for the musical instruments of heading 92.02 (1 line) - [9209.94](https://border.bot/countries/european-union/hs-codes/920994) Other: Parts and accessories for the musical instruments of heading 92.07 (1 line) - [9209.99](https://border.bot/countries/european-union/hs-codes/920999) Other: Other (4 lines) ## 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 States](https://border.bot/countries/united-states/hs-codes/92): 63 lines, used by 1 other country - [The Harmonized System text for chapter 92](https://border.bot/hs-codes/92) - Previous chapter: [91](https://border.bot/countries/european-union/hs-codes/91) Clocks and watches and parts thereof - Next chapter: [93](https://border.bot/countries/european-union/hs-codes/93) Arms and ammunition; parts and accessories thereof ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/92.json