Key facts
- HS subheading
- 9503.00
- National lines
- 28
- 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 splits HS 9503.00 (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) into 28 national lines: 9503 00 10 00 (tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages), 9503 00 21 10 (ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made), 9503 00 21 90 (other), 9503 00 29 00 (parts and accessories) and 24 others.
European Union lines under 9503.00
The European Union tariff splits HS 9503.00 (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) into 28 national lines: 9503 00 10 00 (tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages), 9503 00 21 10 (ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made), 9503 00 21 90 (other), 9503 00 29 00 (parts and accessories) and 24 others.
- 9503 00 10 00Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriagesDuty: 0%
- 9503 00 21 10Ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-madeDuty: 4.7%
- 9503 00 21 90OtherDuty: 4.7%
- 9503 00 29 00Parts and accessoriesDuty: 0%
- 9503 00 30 00Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kitsDuty: 0%
- 9503 00 35 00Of plasticsDuty: 4.7%
- 9503 00 39 10Hand-made, of woodDuty: 0%
- 9503 00 39 90OtherDuty: 0%
- 9503 00 41 00StuffedDuty: 4.7%
- 9503 00 49 10Hand-made, of woodDuty: 0%
- 9503 00 49 90OtherDuty: 0%
- 9503 00 55 10Hand-made, of woodDuty: 0%
- 9503 00 55 90OtherDuty: 0%
- 9503 00 61 10Hand-madeDuty: 0%
- 9503 00 61 90OtherDuty: 0%
- 9503 00 69 00OtherDuty: 4.7%
- 9503 00 70 00Other toys, put up in sets or outfitsDuty: 4.7%
- 9503 00 75 00Of plasticsDuty: 4.7%
- 9503 00 79 00Of other materialsDuty: 0%
- 9503 00 81 10Hand-made, of woodDuty: 0%
- 9503 00 81 90OtherDuty: 0%
- 9503 00 85 00Die-cast miniature models of metalDuty: 4.7%
- 9503 00 87 00Portable interactive electronic education devices primarily designed for childrenDuty: 0%
- 9503 00 95 30Miniature engine: -consisting of a plastic body, -containing a spring, -providing movement of gear shafts with spring tension, for use in the manufacture of the toys under heading 9503Duty: 4.7%
- 9503 00 95 40Miniature engine driven by mechanical friction: -consisting of a plastic body, -with shaft length 10,5 cm or more but not more than 14,5 cm, -containing a metal disc, -creating movement by causing the gears to rotate with the friction force, for use in the manufacture of the toys under heading 9503Duty: 4.7%
- 9503 00 95 90OtherDuty: 4.7%
- 9503 00 99 10Hand-made, of woodDuty: 0%
- 9503 00 99 90OtherDuty: 0%
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 9503.00 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 9503.00?
The European Union tariff splits HS 9503.00 (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) into 28 national lines: 9503 00 10 00 (tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages), 9503 00 21 10 (ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made), 9503 00 21 90 (other), 9503 00 29 00 (parts and accessories) and 24 others.
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.