EU Combined Nomenclature · CN code · HS 9503.00

9503 00 79: Other toys and models, incorporating a motor: of other materials

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

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:
Other toys and models, incorporating a motor:
9503 00 79 Of other materials

Country of origin Valid on

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 4

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 4

Import controlRestriction on entry into free circulation

Applies to goods from
Iraq, Syria

Legal act
Regulation 1210/03, Regulation 1332/13
Import controlImport control on cat and dog fur
Applies to goods from
all countries

Legal act
Regulation 1523/07
Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
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 5

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

Export measures	Destination	Legal act	Validity
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 controlSanctions regime: Russia	Russia	Regulation 0833/14	26 June 2024
Export control on cultural goods	All third countries	Regulation 0116/09	2 March 2009
Export control on cat and dog fur	All third countries	Regulation 1523/07	15 August 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

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%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
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

UK Free – 4% Third-country duty 28 tariff lines · average 1.6%

Türkiye Free – 100% Third-country duty 22 tariff lines · average 88.9%

USA Free General (MFN) 1 tariff line

Canada Free – 8% Third-country duty 30 tariff lines · average 0.5%

Mexico Free – 30% Third-country duty 38 tariff lines · average 24.5%

Brazil 18% – 20% Third-country duty 15 tariff lines · average 19.9%

Argentina 20% Third-country duty 481 tariff lines

Peru 6% Third-country duty 13 tariff lines

New Zealand Free – 5% Third-country duty 29 tariff lines · average 4.5%

Japan Free Third-country duty 1 tariff line

Taiwan Free Third-country duty 30 tariff lines

GCC 5% Third-country duty 11 tariff lines

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 9 tariff lines

North Macedonia Free Third-country duty 19 tariff lines

Nigeria 20% Third-country duty 1 tariff line

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

1. This chapter does not cover:

(a) candles (heading 3406);
(b) fireworks or other pyrotechnic articles of heading 3604;
(c) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;
(d) sports bags or other containers of heading 4202, 4303 or 4304;
(e) fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);
(f) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
(h) walking sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);
(ij) unmounted glass eyes for dolls or other toys, of heading 7018;
(k) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(l) bells, gongs or the like of heading 8306;
(m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote-control apparatus (heading 8526) or cordless infrared remote-control devices (heading 8543);
(n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) children's bicycles (heading 8712);
(p) unmanned aircraft (heading 8806)
(q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
(r) spectacles, goggles or the like, for sports or outdoor games (heading 9004);
(s) decoy calls or whistles (heading 9208);
(t) arms or other articles of Chapter 93;
(u) lighting strings of all kinds (heading 9405);
(v) monopods, bipods, tripods and similar articles (heading 9620);
(w) racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
(x) tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

4. Subject to the provisions of note 1 above, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, ‘pet toys’ (classification in their own appropriate heading).

6. For the purposes of heading 9508:

(a) the expression ‘amusement park rides’ means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;
(b) the expression ‘water park amusements’ means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and
(c) the expression ‘fairground amusements’ means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504.

This heading does not include equipment more specifically classified elsewhere in the nomenclature.

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).

9503 00 75 and 9503 00 79 · Other toys and models, incorporating a motor

For the purposes of these subheadings, the term ‘motor’ means any motor or engine of headings 8406 to 8408, 8410 to 8412 or 8501, for example, pneumatic power engines and motors, flywheels, spring-operated or weight-operated motors.

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.

Year	Description	Third-country duty	Supplementary unit
2026	Of other materials	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Of other materials	Free	—

In the EU Combined Nomenclature, 9503 00 79 is one of 19 lines under subheading 9503.00, tricycles, scooters, pedal cars and similar wheeled toys.

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

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 79?

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

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.