{ "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.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "9503.00", "source": null, "url": "https://border.bot/hs-codes/950300" }, { "label": "National lines", "value": "28", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "95: Toys, games and sports requisites; parts and accessories thereof", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 9503.00?", "answer": "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." } ], "sections": [ { "id": "covers", "title": "European Union lines under 9503.00", "text": [ "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." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 9503.00 are live on border.bot for the United States (5 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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