EU Combined Nomenclature · CN code · HS 9504.90

9504 90 10

9504 90 10: Other table and parlour games: Electric car racing sets, having the character of competitive games

Other table and parlour games

✓ 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 90 Other:
  3. 9504 90 10 Electric car racing sets, having the character of competitive games

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: 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 27 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 · 27 October 2026

EU: imports by month · HS 9504.90

last 12 months€937.3m+1% · previous 12 months
Average import price€7.61 per kg
Preferential rate0%
Jan 2024: €49.3mFeb 2024: €47.7mMar 2024: €56.9mApr 2024: €50.8mMay 2024: €47.8mJun 2024: €48.9mJul 2024: €66.5mAug 2024: €84.6mSept 2024: €104.2mOct 2024: €113mNov 2024: €95.8mDec 2024: €75.8mJan 2025: €69.7mFeb 2025: €64.6mMar 2025: €69.5mApr 2025: €54.8mMay 2025: €56.5mJun 2025: €61.5mJul 2025: €78.9mAug 2025: €83.5mSept 2025: €105.8mOct 2025: €108.4mNov 2025: €98.5mDec 2025: €79.1mJan 2026: €69.2mFeb 2026: €58.8mMar 2026: €67.5mApr 2026: €59.7mMay 2026: €54mJun 2026: €68.6mJul 2026: €73.8mAug 2026: €93.9m 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 €702.3m 74.9% -0.8%
Kenya €48.3m 5.2% +43%
United States €44.3m 4.7% -17.3%
Vietnam €39.4m 4.2% +15.2%
United Kingdom €37.3m 4% +5.4%
Japan €10.4m 1.1% -3.8%
India €8.9m 0.9% -28.8%
Taiwan €5.8m 0.6% +20.7%

Same subheading in other tariffs

9504.90 Video game consoles and machines, table or parlour games: other

EU lines: 9504.90

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.

  • N364961 U.S. CBP 29 September 2026 · 9504.90.60.00

    The tariff classification of card, dice and board games from China

  • N364829 U.S. CBP 14 September 2026 · 9504.90.60.00

    The tariff classification of the “Erase n’ Play Tic-Tac-Toe” game from China

  • N364760 U.S. CBP 3 September 2026 · 9504.90.90.80

    The tariff classification of a playing/trading card and dice holder from Canada

  • N363362 U.S. CBP 30 July 2026 · 9504.90.90.80

    The tariff classification of “Treasure Guess” and “Full Throttle Axolotl” children’s games from China

  • 600016117 HMRC 1 October 2026 – 30 September 2029 · 9504 90 80 00

    electronic dart game system comprises an electronic dartboard fitted with integrated electronic sensors, a commercial-grade touchscreen control console containing the game software, and related mounting and connectivity components includes a short-throw digital projector that projects interactive…

  • 600016612 HMRC 15 September 2026 – 14 September 2029 · 9504 90 80 00

    This is a selection of fantasy role-play miniature figures, representing characters from a game style set. Each figure is highly detailed and individually designed; they are mounted on a stand, and designed to be painted and personalised by the user. Each figure is depicted to be holding a weapon…

  • 600015569 HMRC 17 June 2026 – 16 June 2029 · 9504 90 80 00

    An interactive darts system kit. The electronic dart game system is designed for fixed installation in commercial, hospitality and entertainment venues and is not intended for domestic recreational use. The interactive system includes an electronic dartboard fitted with integrated electronic…

  • 600014032 HMRC 8 January 2026 – 7 January 2029 · 9504 90 80 00

    A travel sized ludo board game for 2 - 4 players. The item consists of a plastic, magnetic playing board measuring 13cm x 13cm x 1cm which folds in half. Also included are 4 plastic game pieces in each of the following colours – red, blue, green and yellow, each contains a magnet enabling it to…

114 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.

9504 90 10 · Electric car racing sets, having the character of competitive games

The products of this subheading include tracks which have two or more lanes for simultaneously racing two or more cars.

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 Electric car racing sets, having the character of competitive games Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Electric car racing sets, having the character of competitive games Free —

CN code 9504 90 10 is a line of the EU Combined Nomenclature under HS subheading 9504.90 (video game consoles and machines, table or parlour games: other).

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

Imports of other table and parlour games (HS 9504.90) into the EU came to €937.3m between September 2025 and August 2026 (up 1% on the year before); China supplied 75%, followed by Kenya.

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 0%–15%, the Brazil duty is 0%–18%, the Argentina duty is 0%–20%, the Peru duty is 6%, the New Zealand duty is 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 9504.90 worth US$1.6bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$88m.

Questions and answers

What is the EU import duty for CN code 9504 90 10?

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 9504.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$526m), followed by the United Kingdom.

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Typical products

Everyday names, not part of the legal text.