Toys, games, sports equipment and dolls — Chapter 95 of the Harmonised System covers all play and leisure goods.
Chapter 95 of the Harmonised System covers toys, games, dolls, video game consoles and sports equipment. Heading 9503 is the principal heading for classic toys and dolls. Heading 9504 covers video game consoles and machines. The EU generally applies 0–4.7% MFN import duty on toys, with duty-free access for goods from countries with EU FTAs. Toy safety is tightly regulated in the EU — CE marking is mandatory for all toys sold in the EU/EEA, and a Declaration of Conformity must accompany every shipment. In the USA, CPSC (Consumer Product Safety Commission) regulations apply — toys must comply with ASTM F963. In the UK, UKCA marking is required post-Brexit. Correct HS code classification is critical not just for duty purposes but because it determines which conformity requirements and CE/UKCA directives apply.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 9503.00.10 | Tricycles, scooters, pedal cars and similar wheeled toys (< 3 kg) | 0% | 0% | 0% | Very common for children's ride-on toys |
| 9503.00.21 | Dolls representing only human beings | 0% | 0% | 0% | Includes fashion dolls — must be 'human only' representation |
| 9503.00.29 | Parts and accessories for dolls | 0% | 0% | 0% | Doll accessories, clothing, furniture |
| 9503.00.41 | Toy animals and non-human creatures (stuffed) | 4.7% | 0% | 0% | Plush stuffed animals — note EU 4.7% duty applies |
| 9503.00.49 | Toy animals and non-human creatures (other) | 4.7% | 0% | 0% | Plastic/rubber animals, action figures with animal form |
| 9503.00.55 | Toy musical instruments and apparatus | 0% | 0% | 0% | Children's toy instruments — distinct from real instruments (Chapter 92) |
| 9503.00.70 | Puzzles of all kinds | 0% | 0% | 0% | Jigsaws, 3D puzzles — very common e-commerce product |
| 9503.00.95 | Other toys NES (not elsewhere specified) | 4.7% | 0% | 0% | Catch-all for toys not fitting other headings — EU 4.7% applies |
| 9504.30.10 | Video game consoles (home) | 0% | 0% | 0% | PlayStation, Xbox, Nintendo Switch — always 0% globally |
| 9504.50.00 | Video game consoles (handheld) | 0% | 0% | 0% | Portable gaming devices |
| 9504.90.80 | Other games and amusements NES | 0% | 0% | 0% | Board games, card games not classified elsewhere |
| 9506.62.00 | Inflatable balls (toys) | 4.7% | 0% | 0% | Beach balls, play balls — note EU duty |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
Most toys under Chapter 95 attract 0% MFN duty. However, stuffed animals (9503.00.41), toy animals (9503.00.49) and the general 'other toys NES' (9503.00.95) heading attract 4.7% MFN duty. Goods from countries with EU FTAs (e.g. Portugal/EU exports worldwide, CETA goods to Canada, etc.) often get 0% under preferential tariff.
Post-Brexit UK Global Tariff applies 0% on most toys under Chapter 95. The UK removed duties on many consumer goods post-Brexit. Goods of EU origin (e.g. from Portugal) no longer qualify for 0% preferential rate under UK-EU TCA in toy categories where the rule of origin requires sufficient transformation.
Chapter 95 toys face 0% MFN duty in the USA under the standard HTSUS schedule. However, goods imported from China face Section 301 tariffs (25%+) under the US-China trade dispute — critical if manufacturing in China. EU/Portuguese-origin goods are generally at 0% and not subject to Section 301.
CE marking is mandatory for all toys sold in the EU/EEA — a technical file, Declaration of Conformity and EN 71 (toy safety) compliance test report must be available. This applies regardless of where the toy was manufactured.
Age labelling requirements: toys for children under 36 months must have clear warning marking ('Not suitable for children under 3 years') in the language of the destination country. This is required on packaging, not just in documentation.
Electrical toys (remote control, battery-operated with circuits) are subject to EU Low Voltage Directive in addition to Toy Safety Directive — additional EMC and LVD conformity is required.
UKCA marking replaces CE for UK market since January 2022 — maintain separate UKCA technical files for UK sales if also selling in UK.
For USA: CPSC requires third-party safety testing under ASTM F963 for many toy categories. Import may require a Children's Product Certificate (CPC). Customs Broker advice is strongly recommended for first-time toy imports into USA.
The distinction between 9503 (toys) and similar codes in other chapters is important: a toy sewing machine → 9503, a functional sewing machine → Chapter 84. Classification depends on whether the primary function is play or practical use.
What HS code should I use for stuffed animals?
Stuffed toy animals (plush teddy bears, plush dolls with animal form) are classified under HS 9503.00.41 in the EU (toy animals, stuffed). Note this heading attracts 4.7% import duty in the EU — higher than the 0% on human-only dolls (9503.00.21). In the USA and UK, the rate is 0%.
What HS code covers video game consoles?
Home video game consoles (PlayStation, Xbox, Nintendo Switch base units) use HS 9504.30.10. Handheld gaming devices use 9504.50.00. Both attract 0% import duty globally — there are no MFN duties on video game hardware in the EU, UK or USA.
Do toys from China face extra US tariffs?
Yes — Chinese-origin toys face Section 301 additional tariffs of 7.5%–25% in the USA (on top of the base MFN rate of 0%). This is a significant cost for importers sourcing from China. EU/Portuguese-origin toys are at 0% and not subject to Section 301.
Is CE marking required for toys shipped from Portugal to EU countries?
CE marking is required on all toys placed on the EU/EEA market regardless of origin. Toys manufactured in Portugal and shipped within the EU still need CE marking. The manufacturer (or EU importer if non-EU) is responsible for the Declaration of Conformity and EN 71 test compliance.
What is the HS code for board games and card games?
Traditional board games (chess, monopoly-type games) and card games are classified under HS 9504.90.80 (other games NES) or 9504.40.00 (playing cards) depending on format. Board games attract 0% import duty in the EU, UK and USA.
Get instant quotes from DHL, UPS, FedEx, DPD and GLS — door-to-door with customs documentation support.
Get a Free Quote →