8518 10Select TARIC subcode
Microphones and stands therefor
Available TARIC subcodes: 2
Definition and scope of subheading 8518 10 — microphones
Subheading 8518 10 of the Combined Nomenclature covers microphones and their stands and holders. The scope includes dynamic moving-coil microphones, condenser (capacitor) microphones requiring phantom power, electret condenser microphones (ECM), USB and digital microphones for streaming and podcasting, shotgun directional microphones for filming, lavalier (lapel) microphones, large-diaphragm studio microphones, floor and desk microphone stands, and boom arms and mounting brackets. The essential criterion is the function of converting sound waves into an electrical signal. Wireless microphones with a radio transmitter are classified under 8518 10 if the microphone function constitutes the essential character. Hands-free sets with microphones are under 8518 30. Microphones built into other devices are classified with the host device.
Regulatory requirements for microphones imported into the EU
Microphones under subheading 8518 10 placed on the EU market are subject to the EMC Directive (2014/30/EU), and mains-powered microphones also to LVD (2014/35/EU), requiring CE marking. Wireless microphones with transmitters fall under RED (2014/53/EU). RoHS 2 restricts hazardous substances. WEEE 2 requires registration for powered microphones. USB microphones are subject to EMC and RoHS but may not require full LVD assessment if powered solely via low-voltage USB port. GPSR (EU) 2023/988 requires EU representative designation. CBAM does not apply.
Duty rates and import conditions for microphones
Current MFN duty rates should be verified in TARIC. Microphones may benefit from ITA 0% as audio equipment covered by the ITA — eligibility depends on the specific TARIC subheading. Major manufacturers include Germany (Sennheiser, Neumann), Austria (AKG), USA (Shure, Audio-Technica) and China. Documentation includes commercial invoice, transport documents, EORI number, CE declaration and RoHS documentation. For wireless microphones, RED documentation covering radio frequencies used is required. National VAT is levied on import.
Frequently asked questions
Are wireless microphones subject to the RED directive?
Yes. Wireless microphones with a built-in radio transmitter are subject to the Radio Equipment Directive RED (2014/53/EU) as radio devices. The RED requires CE marking, an EU declaration of conformity and conformity assessment covering safety, EMC and efficient spectrum use. Wireless microphones must operate on frequencies permitted in the EU. Importers should verify that the microphone's frequency bands comply with national regulations.
How to classify a USB microphone in the CN?
USB microphones with a built-in analogue-to-digital converter are classified under subheading 8518 10 as microphones. The sound-to-electrical-signal conversion function constitutes the essential character regardless of the USB digital interface. USB microphones are subject to EMC and RoHS 2 but may not require full LVD assessment if powered solely via USB port.
Does CBAM apply to microphones?
No. CBAM covers only goods from emission-intensive sectors: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Microphones under 8518 10 belong to Chapter 85 and fall outside CBAM scope.