85184000
ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES›Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets
Audio-frequency electric amplifiers
Definition and scope of subheading 8518 40
Subheading 8518 40 covers audio-frequency electric amplifiers, devices amplifying electrical signals in the audible frequency range (20 Hz to 20 kHz). The scope includes stereo and multichannel power amplifiers, preamplifiers, headphone amplifiers, guitar and bass amplifiers, PA and installation amplifiers, Class A, AB, D and digital amplifiers, and studio amplifiers. The key criterion is the function of amplifying electrical signals in the audio band. AV receivers (amplifiers with radio tuners) are classified under heading 8527 as radio receivers. Powered mixers remain under 8518 40 if amplification is the essential character. Musical instrument amplifiers may fall under 8518 40 or 9207.
Regulatory requirements
Audio amplifiers under 8518 40 are subject to LVD (2014/35/EU) and EMC (2014/30/EU), requiring CE marking. EN 62368-1 specifies audio equipment safety requirements. RoHS 2 restricts hazardous substances. WEEE 2 requires registration. GPSR requires EU representative designation. CBAM does not apply. Class D amplifiers with digital switching may require additional EMC attention due to higher electromagnetic emissions.
Duty rates and import conditions
Current MFN duty rates should be verified in TARIC. Audio amplifiers may benefit from ITA 0%. Major producers include China, Japan (Yamaha, Denon), USA (Crown, QSC) and UK (Cambridge Audio). Documentation includes commercial invoice with power, channel count and impedance specifications, transport documents, EORI number, CE declaration and RoHS documentation. National VAT is levied on import.
Audio equipment imports and RED/EMC requirements 8518 40
Audio equipment under CN 8518 40 - microphones, loudspeakers, headphones and amplifiers - is subject to EMC 2014/30/EU. Wireless devices (Bluetooth, WiFi) additionally require RED 2014/53/EU compliance. MFN duty varies: 0% ITA for some devices, up to 2% for others. TWS earbuds with USB-C must comply with the universal charger directive.
Frequently asked questions
How to classify an AV receiver in the CN?
An AV receiver (amplifier with built-in FM/DAB radio tuner) is classified under heading 8527 as a radio receiver, not under 8518 40 as an audio amplifier. The criterion is the presence of a radio receiver which places the device under heading 8527. A stereo amplifier without a tuner remains under 8518 40. AV receivers with WiFi/Bluetooth are subject to the RED.
Do audio amplifiers require CE marking?
Yes. Audio amplifiers as electrical equipment are subject to LVD (2014/35/EU) and EMC (2014/30/EU), requiring CE marking. The manufacturer or importer must prepare an EU declaration of conformity. EN 62368-1 specifies audio/video equipment safety requirements.
Does CBAM apply to audio amplifiers?
No. CBAM covers only emission-intensive sectors. Audio amplifiers under 8518 40 fall outside CBAM scope.
Do wireless headphones under 8518 40 require RED compliance?
Yes, wireless headphones (Bluetooth/WiFi) under 8518 40 require RED 2014/53/EU compliance. Wired headphones only require EMC.
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