{
  "summary": "The European Union tariff splits HS 9205.90 (wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs) into 4 national lines: 9205 90 10 00 (accordions and similar instruments), 9205 90 30 00 (mouth organs), 9205 90 50 00 (keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds) and 9205 90 90 00 (other). The general (MFN) duty differs by line: 3.7% on 9205 90 10 00, 3.7% on 9205 90 30 00, 3.2% on 9205 90 50 00 and 3.2% on 9205 90 90 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "9205.90",
      "source": null,
      "url": "https://border.bot/hs-codes/920590"
    },
    {
      "label": "National lines",
      "value": "4",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "92: Musical instruments; parts and accessories of such articles",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 9205.90?",
      "answer": "The European Union tariff splits HS 9205.90 (wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs) into 4 national lines: 9205 90 10 00 (accordions and similar instruments), 9205 90 30 00 (mouth organs), 9205 90 50 00 (keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds) and 9205 90 90 00 (other)."
    },
    {
      "question": "What is the duty on HS 9205.90 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 3.7% on 9205 90 10 00, 3.7% on 9205 90 30 00, 3.2% on 9205 90 50 00 and 3.2% on 9205 90 90 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 9205.90",
      "text": [
        "The European Union tariff splits HS 9205.90 (wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs) into 4 national lines: 9205 90 10 00 (accordions and similar instruments), 9205 90 30 00 (mouth organs), 9205 90 50 00 (keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds) and 9205 90 90 00 (other).",
        "The general (MFN) duty differs by line: 3.7% on 9205 90 10 00, 3.7% on 9205 90 30 00, 3.2% on 9205 90 50 00 and 3.2% on 9205 90 90 00."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 9205.90 are live on border.bot for the United States (11 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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        "sellerScheme": null,
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        "startDate": "2026-07-01",
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      "code": "92",
      "description": "Musical instruments; parts and accessories of such articles"
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    "heading": {
      "code": "9205",
      "description": "Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs"
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            "origins": [
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                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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                "code": "1033",
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