EU Combined Nomenclature · CN code · HS 9506.91

9506 91 90

9506 91 90: Articles and equipment for general physical exercise: other

Gym and fitness equipment

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

  1. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools:
  2. Other:
  3. 9506 91 Articles and equipment for general physical exercise, gymnastics or athletics:
  4. 9506 91 90 Other

What you pay

Importing into EU

Customs duty 2.7% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
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 4

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • 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 5

  • 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 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 6

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 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 4 November 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 9% reduced rate
  • 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 9.5% reduced rate
  • Spain 21%
  • Sweden 25%

TEDB · 4 November 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2.7%
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 - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 7 more

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

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
Mercosur Argentina, Brazil, Paraguay, Uruguay 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–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–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

EU: imports by month · HS 9506.91

last 12 months€2.4bn+7.5% · previous 12 months
Average import price€3.00 per kg
Preferential rate5%
Jan 2024: €123.4mFeb 2024: €130.9mMar 2024: €144.4mApr 2024: €130.6mMay 2024: €136.1mJun 2024: €134.4mJul 2024: €160.3mAug 2024: €159.2mSept 2024: €172.4mOct 2024: €190.8mNov 2024: €195.1mDec 2024: €185.6mJan 2025: €186.8mFeb 2025: €177.5mMar 2025: €204.9mApr 2025: €164mMay 2025: €185mJun 2025: €183.5mJul 2025: €192mAug 2025: €170.3mSept 2025: €177.4mOct 2025: €189.3mNov 2025: €225.7mDec 2025: €219.6mJan 2026: €197mFeb 2026: €176.5mMar 2026: €205.5mApr 2026: €186.9mMay 2026: €177.2mJun 2026: €210.1mJul 2026: €202.6mAug 2026: €204.8m 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 €2bn 83.1% +13.6%
United States €135.7m 5.7% -14.9%
Taiwan €91.4m 3.9% -18.3%
United Kingdom €38.5m 1.6% -45%
Vietnam €29.1m 1.2% +22.6%
Türkiye €15.9m 0.7% +17.2%
Pakistan €12.7m 0.5% +17.6%
Canada €11.8m 0.5% -20.3%

Same subheading in other tariffs

9506.91 Articles and equipment for general physical exercise, gymnastics or athletics

EU lines: 9506.91

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.

  • N360889 U.S. CBP 19 May 2026 · 9506.91.00.10

    The tariff classification of a stationary exercise bicycle accessory from China

  • N357738 U.S. CBP 11 February 2026 · 9506.91.00.30

    The tariff classification of a yoga mat from Taiwan

  • H356461 U.S. CBP 29 January 2026 · 9506.91.00

    Tariff classification of an indoor exercise platform utilizing augmented reality (AR) technology

  • N356463 U.S. CBP 19 December 2025 · 9506.91.00.30

    The tariff classification of a leg, foot, and knee stretching device from China

  • 600016058 HMRC 22 October 2026 – 21 October 2029 · 9506 91 90 00

    The product is a part for a cat exercise wheel. It consists of a rectangular base assembly fitted with four black plastic legs at each corner and two smaller black plastic legs positioned in the middle. Each leg is fitted with a metal skate wheel, and the structure is supported by six metal bars.…

  • 600015360 HMRC 22 May 2026 – 21 May 2029 · 9506 91 10 00

    An exercise stepper intended for use by children to take steps to simulate walking. It is made from galvanized pipe, NBR foam and ABS plastic. The steps are blue in colour with a yellow base and a red pole extending to the top of the product where there is a yellow monitor with an LCD screen and…

  • 600011917 HMRC 16 May 2025 – 15 May 2028 · 9506 91 90 00

    The products are trampolines intended for domestic recreational use and physical exercise. They are available in various sizes ranging from 4.5 feet to 16 feet, with base shapes that include round, oval, and rectangular. Each trampoline consists of a frame made from powder-coated mild steel, which…

  • 600010987 HMRC 18 September 2024 – 17 September 2027 · 9506 91 90 00

    A pair of adjustable walking poles, they are available in anodised grey/black colour with red details. There is also a logo in red is written along the length of the pole. The poles are made from lightweight aircraft grade aluminium plus EVA (ethylene vinyl acetate), the handle is made from…

38 rulings in total for this code

Legal 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.

9506 · Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools

This heading does not include resistance bands, fitness bands or similar products, for example simple loops, without handles or any other similar additional element that makes them identifiable as articles for general physical exercise. These products are usually packed individually or in packs of two or more for retail sale. They are available in different colours and sizes and may have imprints. According to their objective characteristics, these bands or other similar products are not identifiable as articles for general physical exercise. Consequently, they are to be classified according to their constituent material, for example in heading 4008 as ‘strips of non-cellular rubber’ (see also note 1 and note 9 to Chapter 40), in heading 4016 as ‘other articles of vulcanised rubber other than hard rubber’ or in heading 6307 as ‘other made-up textile articles’.

Examples of bands, fitness bands or similar products that are to be classified according to their constituent material:

Rubber band (heading 4008)Rubber loop (heading 4016)

Textile loop (heading 6307)

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 Other 2.7% —
2025 unchanged 2.7% —
2024 unchanged 2.7% —
2023 unchanged 2.7% —
2022 unchanged 2.7% —
2021 unchanged 2.7% —
2020 unchanged 2.7% —
2019 Other 2.7% —

In the EU Combined Nomenclature, 9506 91 90 is one of 2 lines under subheading 9506.91, articles and equipment for general physical exercise, gymnastics or athletics.

The third-country duty is 2.7%, and quantities are declared in —.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 2.7%; 153 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported gym and fitness equipment (HS 9506.91) worth €2.4bn (up 8% on the year before), at an average of €3.00 per kg; China supplied 83%, followed by United States.

For the same subheading, the UK duty is 2%, the Türkiye duty is 2.7%, the US duty is 4.6%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 18%, the Argentina duty is 35%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 3%, 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 9506.91 worth US$3.5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$60m.

Questions and answers

What is the EU import duty for CN code 9506 91 90?

The third-country duty in the EU Combined Nomenclature is 2.7%; 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 9506 91 90?

153 countries have a preferential rate on this line, 153 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 9506.91 as a whole, the largest supplier from outside the EU in 2024 was China (US$1.6bn), followed by the United States.

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Typical products

Everyday names, not part of the legal text.