EU Combined Nomenclature · CN code · HS 9504.50

9504 50 00

9504 50 00: Video game consoles and machines, other than those of subheading 950430

Video game consoles

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

  1. 9504 Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment:
  2. 9504 50 00 Video game consoles and machines, other than those of subheading 950430

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 luxury goods
    Applies to goods from
    North Korea
    Legal act
    Regulation 2062/17
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
  • 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 8

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 luxury goodsSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export control on luxury goodsSanctions regime: North Korea North Korea Regulation 2062/17 28 June 2018
Export controlSanctions regime: Russia Russia Regulation 0833/14 25 February 2025
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025
Export control on cultural goods All third countries Regulation 0116/09 2 March 2009

TARIC data as of 24 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 · 24 October 2026

EU: imports by month · HS 9504.50

last 12 months€3.8bn-12.1% · previous 12 months
Average import price€93.16 per kg
Preferential rate0%
Jan 2024: €269mFeb 2024: €170.3mMar 2024: €119.1mApr 2024: €231.7mMay 2024: €270mJun 2024: €173.9mJul 2024: €195.2mAug 2024: €634.1mSept 2024: €391.3mOct 2024: €527.5mNov 2024: €420.5mDec 2024: €295.4mJan 2025: €218.1mFeb 2025: €160.6mMar 2025: €160.2mApr 2025: €320mMay 2025: €396.9mJun 2025: €300.7mJul 2025: €521.5mAug 2025: €658mSept 2025: €637.9mOct 2025: €522.3mNov 2025: €633.4mDec 2025: €348.5mJan 2026: €201.1mFeb 2026: €163.1mMar 2026: €214mApr 2026: €196.2mMay 2026: €267.5mJun 2026: €198.7mJul 2026: €171.2mAug 2026: €286.2m 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 €2.7bn 70% -20.8%
Japan €464.2m 12.1% -7.1%
Vietnam €352.1m 9.2% +177%
Malaysia €192.2m 5% -28.3%
Thailand €72.9m 1.9% +5,808%
United Kingdom €21.5m 0.6% -11%
Cambodia €17.6m 0.5% -5.1%
United States €9.5m 0.2% +1.7%

Same subheading in other tariffs

9504.50 Video game consoles and machines, other than those of subheading 950430

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.

  • N363514 U.S. CBP 5 August 2026 · 9504.50.00.00

    The tariff classification of the “MOZA R3 Direct Drive Racing Simulator Kit (PC Version)” from China.

  • N363251 U.S. CBP 28 July 2026 · 9504.50.00.00

    The tariff classification of the “huupe ARENA” system from China

  • N356488 U.S. CBP 17 December 2025 · 9504.50.00.00

    The tariff classification of the Audio Radar gaming accessory from Vietnam

  • N327482 U.S. CBP 18 August 2022 · 9504.50.00.00

    The tariff classification of four models of video game controllers packaged with a zippered case from China

  • 600015046 HMRC 12 February 2026 – 11 February 2029 · 9504 50 00 00

    The product is a video game cartridge for use in the Nintendo Entertainment System games console. The cartridge itself houses electronic circuitry including a ROM chip which stores the game contents, the cartridge is shipped in its original box. The box is coloured yellow and on one side of the…

  • 600012150 HMRC 25 February 2025 – 24 February 2028 · 9504 50 00 00

    The video game console is used for entertainment purposes. The console is plugged into a television to allow it to function for gaming. The console comes in either black or white with one power cable and one controller. It is packaged in a cardboard box. Connectivity Ports include; 3 × USB 3.1 Gen…

  • 600012152 HMRC 25 February 2025 – 24 February 2028 · 9504 50 00 00

    The video game console is used for entertainment purposes. The console is plugged into a television to allow it to function for gaming. It has a Ultra-High Speed SSD, 4K-TV Gaming, HDR Technology, 1000 GB hard drive. The console includes, 1 wireless controller - DualSense, AC power cord, USB…

  • 600012160 HMRC 25 February 2025 – 24 February 2028 · 9504 50 00 00

    The product is a VR headset, the box includes VR Headset, Two Touch controllers (need two AA batteries), charging cable and power adapter, glasses spacer. which is a standalone system with built-in hardware, it has its own operating system (Android). Does not require a phone or PC for use.…

13 rulings in total for this code

Legal notes

Notes
Subheading note

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.

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 Video game consoles and machines, other than those of subheading 950430 Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Video game consoles and machines, other than those of subheading 950430 Free —

In the EU Combined Nomenclature, 9504 50 00 is one of 1 line under subheading 9504.50, video game consoles and machines, other than those of subheading 950430.

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

In the 12 months to August 2026, the EU imported video game consoles (HS 9504.50) worth €3.8bn (down 12% on the year before), at an average of €93.16 per kg; China supplied 70%, followed by Japan.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is free, 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 9504.50 worth US$7.7bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$171.6m.

Questions and answers

What is the EU import duty for CN code 9504 50 00?

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 9504.50 as a whole, the largest supplier from outside the EU in 2024 was China (US$3.5bn), followed by Japan.

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Typical products

Everyday names, not part of the legal text.