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92089000
MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES›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

Other

Standard EU duty
3.2%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
9 docs
Y935E012Y903N954U045U078+3
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.2%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

DEgold790/25-1

Signal whistle with textile band, plastic, olive green

plasticGRI 1GRI 3bGRI 5bGRI 6
DEgold074/25-1

Buffalo horn whistle with leather strap

róg bawoliGRI 1GRI 3bGRI 5bGRI 6
DEgold256/24-1

Friction drum musical instrument "Waldteufel"

woodGRI 1GRI 5bGRI 6
DEsilver184/24-1

Aluminum whistle with key ring

aluminiumGRI 1GRI 3bGRI 6
DEgold295/25-3

Four-piece set: container, carabiner, whistle, shoelace

różne materiały (brak dominującego dla zestawu)GRI 1GRI 3bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification

CN code 920890 covers music boxes, barrel organs, mechanical singing birds, musical saws, and other instruments not in 9201-9207. A residual heading for unique and unusual musical instruments. Music boxes are used as gifts and decorations.

Requirements

GPSR applies. Music boxes for children may fall under Toy Safety Directive 2009/48/EC. Lead and cadmium restrictions apply to toys. Battery-containing mechanisms subject to Battery Directive.

Trade

CN code 920890. Major suppliers China, Japan, and Switzerland. Stable market for music boxes and gadgets.

Classification and import of music boxes mechanical instruments - subheading CN

Subheading CN 9208 90 covers music boxes mechanical instruments. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.

Frequently asked questions

What products does 920890 cover?
Music boxes, barrel organs, mechanical singing birds, musical saws, and other unusual instruments not in 9201-9207.
Do children's music boxes fall under toy safety?
Yes. Music boxes for children under 14 are subject to Directive 2009/48/EC including mechanical and chemical safety.
Do musical mechanisms require CE?
Electronic mechanisms may need CE marking. Mechanical music boxes without electronics are not subject to electrical directives.
How to correctly classify music boxes mechanical instruments under CN 9208 90?
Music boxes mechanical instruments are classified under subheading CN 9208 90 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI r

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate