SECTION XVIII · Chapter 92
Musical instruments; parts and accessories of such articles
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (9)
Notes
1. This Chapter does not cover:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03), or monopods, bipods, tripods and similar articles (heading 96.20); or
(e) Collectors' pieces or antiques (heading 97.05 or 97.06).
2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 9201 | Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments | ||||
| 9201.10.00 | - Upright pianos | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9201.20.00 | - Grand pianos | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9201.90.00 | - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9202 | Other string musical instruments (for example, guitars, violins, harps) | ||||
| 9202.10.00 | - Played with a bow | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9202.90.00 | - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9205 | Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs | ||||
| 9205.10.00 | - Brass-wind instruments | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9205.90 | - Other: | ||||
| 9205.90.10 | - - Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9205.90.90 | - - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9206.00.00 | Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9207 | Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) | ||||
| 9207.10.00 | - Keyboard instruments, other than accordions | unit | 7.5% | 5% | 8 / 10 (several rates) |
| 9207.90.00 | - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9208 | 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 | ||||
| 9208.10.00 | - Musical boxes | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9208.90 | - Other: | ||||
| 9208.90.10 | - - Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9208.90.90 | - - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9209 | 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 | ||||
| 9209.30.00 | - Musical instrument strings | unit | 4.5% | 3% | 8 / 10 (several rates) |
| - Other: | |||||
| 9209.91 | - - Parts and accessories for pianos: | ||||
| 9209.91.10 | - - - Strung backs, keyboards and metal frames for upright pianos | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9209.91.90 | - - - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9209.92.00 | - - Parts and accessories for the musical instruments of heading 92.02 | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9209.94.00 | - - Parts and accessories for the musical instruments of heading 92.07 | unit | 4.5% | 3% | 8 / 10 (several rates) |
| 9209.99.00 | - - Other | unit | 4.5% | 3% | 8 / 10 (several rates) |