European Union tariff, chapter 95: Toys, games and sports requisites; parts and accessories thereof
Last updated
Key facts
- National lines
- 81
- Subheadings
- 39
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 95: Toys, games and sports requisites; parts and accessories thereof
Summary
The European Union tariff has 81 national lines in HS chapter 95 (toys, games and sports requisites; parts and accessories thereof), under 39 subheadings in 6 headings.
Subheadings with European Union lines
The European Union tariff has 81 national lines in HS chapter 95 (toys, games and sports requisites; parts and accessories thereof), under 39 subheadings in 6 headings.
95.03 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds
- 9503.00Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds28 lines
95.04 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
- 9504.20Articles and accessories for billiards of all kinds1 line
- 9504.30Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment3 lines
- 9504.40Playing cards1 line
- 9504.50Video game consoles and machines, other than those of subheading 9504.301 line
- 9504.90Other2 lines
95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
- 9506.11Snow-skis and other snow-ski equipment: Skis4 lines
- 9506.12Snow-skis and other snow-ski equipment: Ski-fastenings (ski-bindings)1 line
- 9506.19Snow-skis and other snow-ski equipment: Other1 line
- 9506.21Water-skis, surf-bοards, sailboards and other water-sport equipment: Sailboards1 line
- 9506.29Water-skis, surf-bοards, sailboards and other water-sport equipment: Other1 line
- 9506.31Golf clubs and other golf equipment: Clubs, complete1 line
- 9506.32Golf clubs and other golf equipment: Balls1 line
- 9506.39Golf clubs and other golf equipment: Other2 lines
- 9506.40Articles and equipment for table-tennis1 line
- 9506.51Tennis, badminton or similar rackets, whether or not strung: Lawn-tennis rackets, whether or not strung1 line
- 9506.59Tennis, badminton or similar rackets, whether or not strung: Other1 line
- 9506.61Balls, other than golf balls and table-tennis balls: Lawn-tennis balls1 line
- 9506.62Balls, other than golf balls and table-tennis balls: Inflatable1 line
- 9506.69Balls, other than golf balls and table-tennis balls: Other2 lines
- 9506.70Ice skates and roller skates, including skating boots with skates attached3 lines
- 9506.91Other: Articles and equipment for general physical exercise, gymnastics or athletics2 lines
- 9506.99Other: Other2 lines
95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy 'birds' (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres
- 9508.10Travelling circuses and travelling menageries2 lines
- 9508.21Amusement park rides and water park amusements: Roller coasters1 line
- 9508.22Amusement park rides and water park amusements: Carousels, swings and roundabouts1 line
- 9508.23Amusement park rides and water park amusements: Dodge’em cars1 line
- 9508.24Amusement park rides and water park amusements: Motion simulators and moving theatres1 line
- 9508.25Amusement park rides and water park amusements: Water rides1 line
- 9508.26Amusement park rides and water park amusements: Water park amusements1 line
- 9508.29Amusement park rides and water park amusements: Other1 line
- 9508.30Fairground amusements1 line
- 9508.40Travelling theatres1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 95 are live on border.bot for the United States (118 lines, also used by 1 other country).
- United States118 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 95?
The European Union tariff has 81 national lines in HS chapter 95 (toys, games and sports requisites; parts and accessories thereof), under 39 subheadings in 6 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.