# European Union tariff line 9503 00 49 10: Hand-made, of wood

> In the European Union tariff, line 9503 00 49 10 covers toys representing animals or non-human creatures, hand-made, of wood. The general (MFN) duty rate is 0%. It falls under HS subheading 9503.00 in heading 95.03 (chapter 95).

Source: https://border.bot/countries/european-union/hs-codes/9503004910
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 95](https://border.bot/countries/european-union/hs-codes/95) / [9503.00](https://border.bot/countries/european-union/hs-codes/950300) / [9503 00 49 10](https://border.bot/countries/european-union/hs-codes/9503004910)

## Key facts

- Tariff line: 9503 00 49 10
- Covers: Toys representing animals or non-human creatures, hand-made, of wood
- Duty (MFN): 0%
- Preferential rates: From 0% (43 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [9503.00](https://border.bot/hs-codes/950300)

## What this line covers

In the European Union tariff, line 9503 00 49 10 covers toys representing animals or non-human creatures, hand-made, of wood.

Its legal text is “Hand-made, of wood”, read under “Toys representing animals or non-human creatures” and “Other”.

## How it is structured

It falls under HS subheading 9503.00 in heading 95.03 (chapter 95). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 95: Toys, games and sports requisites; parts and accessories thereof
- Heading 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
- Subheading 9503.00: Toys representing animals or non-human creatures
- Within the subheading: Other
- Line 9503 00 49 10: Hand-made, of wood

## Duty

The general (MFN) duty rate is 0%.

The rate is published on 9503 00 49 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 38 origins.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: South Africa (ZA)

## 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 States](https://border.bot/countries/united-states/hs-codes/950300): 5 lines, used by 1 other country
- [The Harmonized System text for 9503.00](https://border.bot/hs-codes/950300)

## Other lines under 9503.00

- [9503 00 10 00](https://border.bot/countries/european-union/hs-codes/9503001000) Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages
- [9503 00 21 10](https://border.bot/countries/european-union/hs-codes/9503002110) Ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made
- [9503 00 21 90](https://border.bot/countries/european-union/hs-codes/9503002190) Other
- [9503 00 29 00](https://border.bot/countries/european-union/hs-codes/9503002900) Parts and accessories
- [9503 00 30 00](https://border.bot/countries/european-union/hs-codes/9503003000) Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits
- [9503 00 35 00](https://border.bot/countries/european-union/hs-codes/9503003500) Of plastics
- [9503 00 39 10](https://border.bot/countries/european-union/hs-codes/9503003910) Hand-made, of wood
- [9503 00 39 90](https://border.bot/countries/european-union/hs-codes/9503003990) Other
- [9503 00 41 00](https://border.bot/countries/european-union/hs-codes/9503004100) Stuffed
- [9503 00 49 90](https://border.bot/countries/european-union/hs-codes/9503004990) Other
- [9503 00 55 10](https://border.bot/countries/european-union/hs-codes/9503005510) Hand-made, of wood
- [9503 00 55 90](https://border.bot/countries/european-union/hs-codes/9503005590) Other
- [9503 00 61 10](https://border.bot/countries/european-union/hs-codes/9503006110) Hand-made
- [9503 00 61 90](https://border.bot/countries/european-union/hs-codes/9503006190) Other
- [9503 00 69 00](https://border.bot/countries/european-union/hs-codes/9503006900) Other
- [9503 00 70 00](https://border.bot/countries/european-union/hs-codes/9503007000) Other toys, put up in sets or outfits
- [9503 00 75 00](https://border.bot/countries/european-union/hs-codes/9503007500) Of plastics
- [9503 00 79 00](https://border.bot/countries/european-union/hs-codes/9503007900) Of other materials
- [9503 00 81 10](https://border.bot/countries/european-union/hs-codes/9503008110) Hand-made, of wood
- [9503 00 81 90](https://border.bot/countries/european-union/hs-codes/9503008190) Other
- [9503 00 85 00](https://border.bot/countries/european-union/hs-codes/9503008500) Die-cast miniature models of metal
- [9503 00 87 00](https://border.bot/countries/european-union/hs-codes/9503008700) Portable interactive electronic education devices primarily designed for children
- [9503 00 95 30](https://border.bot/countries/european-union/hs-codes/9503009530) Miniature 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 9503
- [9503 00 95 40](https://border.bot/countries/european-union/hs-codes/9503009540) Miniature 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 9503
- [9503 00 95 90](https://border.bot/countries/european-union/hs-codes/9503009590) Other
- [9503 00 99 10](https://border.bot/countries/european-union/hs-codes/9503009910) Hand-made, of wood
- [9503 00 99 90](https://border.bot/countries/european-union/hs-codes/9503009990) Other

- Previous line: [9503 00 41 00](https://border.bot/countries/european-union/hs-codes/9503004100) Stuffed
- Next line: [9503 00 49 90](https://border.bot/countries/european-union/hs-codes/9503004990) Other

## Frequently asked questions

### What does tariff line 9503 00 49 10 cover in the European Union tariff?

In the European Union tariff, line 9503 00 49 10 covers toys representing animals or non-human creatures, hand-made, of wood.

### What is the general (MFN) duty on 9503 00 49 10 in the European Union?

The general (MFN) duty rate is 0%. The rate is published on 9503 00 49 00.

### Which preferential rates apply to 9503 00 49 10?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, the United States, Vietnam, Samoa and South Africa.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/9503004910.json