EU Combined Nomenclature · CN code · HS 9503.00

9503 00 35

9503 00 35: Toys, dolls, scale models and puzzles: Other construction sets and constructional toys: of plastics

Toys, dolls, scale models and puzzles

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Other construction sets and constructional toys:
  3. 9503 00 35 Of plastics

What you pay

Importing into EU

Customs duty 4.7% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria
    Legal act
    Regulation 1210/03, Regulation 1332/13
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 3

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Restriction on exportSanctions regime: Iraq All third countries Regulation 1210/03 1 January 2007
Export authorizationSanctions regime: Syria All third countries Regulation 1332/13 15 December 2013
Export control on cultural goods All third countries Regulation 0116/09 2 March 2009

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4.7%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
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 States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

1.2%
Mercosur Argentina, Brazil, Paraguay, Uruguay 3.7%

EU: imports by month · HS 9503.00

last 12 months€7.5bn-5.3% · previous 12 months
Average import price€9.41 per kg
Preferential rate11%
Jan 2024: €356.7mFeb 2024: €456mMar 2024: €520.8mApr 2024: €437.5mMay 2024: €435.4mJun 2024: €438.6mJul 2024: €598mAug 2024: €768.9mSept 2024: €975.1mOct 2024: €974.1mNov 2024: €819.3mDec 2024: €550.3mJan 2025: €524.4mFeb 2025: €568.1mMar 2025: €628.1mApr 2025: €459.8mMay 2025: €500.3mJun 2025: €538mJul 2025: €667mAug 2025: €740.4mSept 2025: €902.4mOct 2025: €819.6mNov 2025: €681.3mDec 2025: €550mJan 2026: €510.3mFeb 2026: €497.7mMar 2026: €571.2mApr 2026: €502.4mMay 2026: €448.3mJun 2026: €581.1mJul 2026: €663.3mAug 2026: €793.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €5.8bn 77.6% -7.8%
Vietnam €539.1m 7.2% +12.6%
United Kingdom €252.1m 3.4% +2.8%
Indonesia €159.8m 2.1% -8.6%
Thailand €62m 0.8% +12.3%
Bangladesh €57.3m 0.8% -4.5%
India €55.2m 0.7% -3%
Mexico €52.4m 0.7% +34.2%

Same subheading in other tariffs

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

EU lines: 9503.00

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364364 U.S. CBP 26 August 2026 · 9503.00.00.73

    The tariff classification of handbags and a plush toy from Cambodia and Vietnam

  • N363652 U.S. CBP 13 August 2026 · 9503.00.00.90

    The tariff classification of toy minifigure apparel from Spain

  • N363701 U.S. CBP 13 August 2026 · 9503.00.00.90

    The tariff classification and marking of a plush teddy bear from China

  • N362816 U.S. CBP 15 July 2026 · 9503.00.00.73

    The tariff classification of “Squishy Cloud Buddies” from China

  • 600016908 HMRC 19 October 2026 – 18 October 2029 · 9503 00 41 00

    A soft baby comfort blanket featuring an attached soft plush rabbit, designed to provide comfort and soothing reassurance. It is suitable from birth upwards. It comes in a variety of colours. It is made from 100% polyester, using a mix of new and recycled material for a soft finish. The square…

  • 600015877 HMRC 9 October 2026 – 8 October 2029 · 9503 00 49 90

    The product is an unstuffed toy cats face. The item is made from knitted stretch polyester fabric and is machine-stitched throughout. It depicts a stylised black cat with green eyes and green inner ears, a grey underside, and decorative facial details. The ears, paws and other raised features…

  • 600016613 HMRC 2 October 2026 – 1 October 2029 · 9503 00 21 90

    An articulated plastic figure depicting a human character from a popular smartphone game. The figure is made from plastic; PVC is used for the hair, limbs and main body sections; ABS is used for the connecting joints. The figure is designed to look as if it is dressed in a stylised maids black and…

  • 600016614 HMRC 2 October 2026 – 1 October 2029 · 9503 00 21 90

    An articulated figure depicting a human character from a popular anime series. The figure is made from PVC & ABS plastic. It is designed to look as if it is wearing a light brown tunic with cream sleeves showing; brown boots and gloves; a green neck scarf and black trousers, it has short brown…

646 rulings in total for this code

Legal notes

Notes

Chapter notes: Chapter 95 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

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

To distinguish between toys representing human beings and toys representing animals or non-human creatures, no account shall be taken of:

  • their colour (for example, a purple or green skin colour does not give them the character of a non-human creature), and
  • the background of the characters represented by them or their skills and abilities (for example, their place of birth or their ability to fly).

Where a toy is wearing a mask (whether or not with, for example, animal ears) leaving large or recognisable parts of the human face visible or identifiable, or if the mask can be removed and reveals humanoid features, it is to be seen as a toy representing a human being.

This heading includes:

1. inflatable articles, in different forms and sizes, intended for play in the water, such as waist rings, animal shapes, etc., decorated or not, whether or not designed to sit in or on;

2. inflatable boats designed for children to play in;

3. multi-rotor helicopters (so-called ‘drones’) of different sizes. They can be distinguished from articles of heading 8802 for example by reference to their low weight, the limited height, distance or time they can fly, their maximum speed, their inability to fly autonomously or the inability to carry a load/cargo.

They are remotely controlled in an easy way and are not equipped with sophisticated electronic apparatus (e.g. Global Positioning Systems, night flight requirements/nocturnal visibility).

This heading does not include:

(a) inflatable arm rings, neck rings, belts or similar articles, not constructed for security or rescuing purposes, providing buoyancy for a person, i.e. to keep them afloat, for example while learning to swim (heading 9506);

(b) inflatable mattresses (generally, constituent material);

(c) articles which, on account of their design, are intended exclusively for animals (for example, fabric ‘mice’ containing cat-mint, buffalo hide shoes ‘for chewing’, plastic bones).

See also note 5 to this chapter.

(d) combinations consisting of a keyring and a toy, which are joined together in a way that facilitates handling the keys attached (for example, a chain or swivel clips), and which, by their size/nature and design, are mainly intended to hold keys and are normally carried in the pocket or in the handbag (generally, constituent material of the keyring).

9503 00 35 and 9503 00 39 · Other construction sets and constructional toys

These subheadings include construction sets and constructional toys other than reduced-size (‘scale’) model assembly kits, which have the character of toys. Such goods have the following characteristics:

  • they consist of a number of individual components presented together in a packing;
  • the individual components are mutually complementary and are not suitable for playing with on their own merits. An assembly instruction may be provided with these construction sets;
  • the basic principle is that the construction/assembling itself is the main purpose of the toy.

These subheadings do not include goods presented unassembled (GIR 2 (a)), for example, for packaging reasons, whose entertainment value is only given after assembling.

These subheadings also include building blocks.

Due to their objective characteristics the blocks are designed for building a structure. They may include, for example, pins and holes to hold them together or may merely comprise plain surfaces which are placed one on the other.

Examples of building blocks:

Example of blocks having a rim that fits into the opening of another block to build a structure (tower):

See also the HS Explanatory Notes to heading 9503 (D) (iii).

See also the CN Explanatory Notes to subheadings 9503 00 61 and 9503 00 69 and to subheadings 9503 00 95 and 9503 00 99.

General notes to the chapter

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

Note 4

Combinations to be classified under heading 9503 by virtue of this note consist of one or more articles of heading 9503 combined with one or more items of other headings put up together for retail sale and the combinations have the essential character of toys.

Such combinations derive the essential character of toys, not only from the packaging but also from the importance, value and use of their components.

The classification of such combinations in the relevant subheading is determined by the items of heading 9503 contained in the combination; the other components are not taken into account.

For example:

  • a plastic doll filled with sweets is to be classified under subheading 9503 00 21,
  • a figurine representing a clown, a circus tent, toy animals and a key ring is to be classified under subheading 9503 00 70 as a set of toys comprising a figurine, tent and toy animals.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Of plastics 4.7% —
2025 unchanged 4.7% —
2024 unchanged 4.7% —
2023 unchanged 4.7% —
2022 unchanged 4.7% —
2021 unchanged 4.7% —
2020 unchanged 4.7% —
2019 Of plastics 4.7% —

In the EU Combined Nomenclature, 9503 00 35 is one of 19 lines under subheading 9503.00, tricycles, scooters, pedal cars and similar wheeled toys.

The third-country duty is 4.7%, and quantities are declared in —.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 4.7%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported toys, dolls, scale models and puzzles (HS 9503.00) worth €7.5bn (down 5% on the year before), at an average of €9.41 per kg; China supplied 78%, followed by Vietnam.

For the same subheading, the UK duty is 0%–4%, the Türkiye duty is 0%–100%, the US duty is free, the Canada duty is 0%–8%, the Mexico duty is 0%–30%, the Brazil duty is 18%–20%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

EU member states imported goods of subheading 9503.00 worth US$19bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$422m.

Questions and answers

What is the EU import duty for CN code 9503 00 35?

The third-country duty in the EU Combined Nomenclature is 4.7%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 9503 00 35?

153 countries have a preferential rate on this line, 140 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 9503.00 as a whole, the largest supplier from outside the EU in 2024 was China (US$8bn), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.