Subheading · Chapter 95 · Heading 9504

9504.40

9504.40: Video game consoles and machines, table or parlour games: playing cards

Playing cards

Official description Playing cards

9504.40 is the HS subheading for playing cards, under heading 9504 in chapter 95.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9504 40 00 00 Playing cards 2%

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Ukraine
    Legal act
    S.I. 2020/707, S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    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)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£258.6m+63% · previous 12 months
Average import price£25.03 per kg
Jan 2024: £9.9mFeb 2024: £7.1mMar 2024: £9.7mApr 2024: £12.1mMay 2024: £5.4mJun 2024: £7.6mJul 2024: £10.7mAug 2024: £10.6mSept 2024: £12.8mOct 2024: £13.9mNov 2024: £10.3mDec 2024: £9.6mJan 2025: £9.9mFeb 2025: £10.4mMar 2025: £11.5mApr 2025: £19.7mMay 2025: £11.5mJun 2025: £14.1mJul 2025: £15.8mAug 2025: £19.3mSept 2025: £16.4mOct 2025: £24.7mNov 2025: £20.5mDec 2025: £12.9mJan 2026: £21.1mFeb 2026: £28.9mMar 2026: £23.1mApr 2026: £25.3mMay 2026: £19.2mJun 2026: £26.2mJul 2026: £22.6mAug 2026: £17.8m 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
United States £90.7m 35.1% +28.2%
Japan £56.1m 21.7% +115.1%
Netherlands £36.8m 14.2% +202.2%
China £23.7m 9.1% +17.6%
Belgium £22m 8.5% +73%
South Korea £5.2m 2% +382.9%
Czechia £4.8m 1.8% +62.7%
Vietnam £3.1m 1.2% +350.4%

Same subheading in other tariffs

World trade in 2024

9504.40 · US$2.9bn

Trade value (US$) no reported trade < US$27.6kUS$27.6k+US$2.4m+US$24.2m+> US$236.1m

Exports: 147
  1. Japan: US$603.8m
  2. China: US$592m
  3. United States: US$525.1m
  4. Germany: US$236.1m
  5. Belgium: US$209.7m
  6. Netherlands: US$130.8m
  7. Czechia: US$113.6m
  8. Singapore: US$88.4m
  9. Poland: US$50.8m
  10. France: US$26.9m
  11. Vietnam: US$25.8m
  12. Taiwan: US$25.5m
  13. Malaysia: US$25.4m
  14. United Kingdom: US$24.2m
  15. Italy: US$24m
  16. Spain: US$21.6m
  17. India: US$17.4m
  18. Slovenia: US$15.4m
  19. Denmark: US$14.8m
  20. South Korea: US$14.4m
  21. Greece: US$13.9m
  22. Ireland: US$9.3m
  23. Sweden: US$8.6m
  24. Portugal: US$7.7m
  25. Hong Kong SAR China: US$5m
  26. Canada: US$4.3m
  27. Brazil: US$4.1m
  28. Austria: US$2.9m
  29. Slovakia: US$2.9m
  30. Estonia: US$2.8m
  31. Australia: US$2.8m
  32. Israel: US$2.6m
  33. Luxembourg: US$2.4m
  34. Thailand: US$2.4m
  35. New Zealand: US$2.1m
  36. Croatia: US$2m
  37. Indonesia: US$2m
  38. Lithuania: US$1.7m
  39. Switzerland: US$1.4m
  40. Hungary: US$1.4m
  41. Bosnia & Herzegovina: US$1.2m
  42. Tunisia: US$1.2m
  43. Mexico: US$902.5k
  44. Finland: US$851.8k
  45. Türkiye: US$794.3k
  46. Bulgaria: US$605.1k
  47. Latvia: US$470.1k
  48. Norway: US$448.8k
  49. Morocco: US$353.8k
  50. Russia: US$350.4k
  51. North Macedonia: US$290.6k
  52. Chile: US$221.5k
  53. Romania: US$194.5k
  54. Argentina: US$175.8k
  55. South Africa: US$172.1k
  56. Egypt: US$156.1k
  57. Serbia: US$136.6k
  58. Peru: US$132k
  59. Saudi Arabia: US$107.5k
  60. United Arab Emirates: US$102.4k

Top exporters

RankCountryValueShare
1 Japan US$603.8m 21%
2 China US$592m 20.6%
3 United States US$525.1m 18.2%
4 Germany US$236.1m 8.2%
5 Belgium US$209.7m 7.3%
6 Netherlands US$130.8m 4.5%
7 Czechia US$113.6m 3.9%
8 Singapore US$88.4m 3.1%
9 Poland US$50.8m 1.8%
10 France US$26.9m 0.9%

Top importers

RankCountryValueShare
1 United States US$512.7m 17.8%
2 Germany US$319.1m 11.1%
3 France US$208.6m 7.3%
4 United Kingdom US$149m 5.2%
5 China US$122.8m 4.3%
6 Canada US$118.8m 4.1%
7 Italy US$112.3m 3.9%
8 Macao SAR China US$103.1m 3.6%
9 Netherlands US$96m 3.3%
10 Australia US$77.8m 2.7%

Binding rulings for similar goods 23

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 · 9504.40.00.00

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

  • N359605 U.S. CBP 30 March 2026 · 9504.40.00.00

    The tariff classification of the “Curse of the Unholy Grail” game from China.

  • N359352 U.S. CBP 16 March 2026 · 9504.40.00.00

    The tariff classification of Pokémon trading cards from Japan

  • N357770 U.S. CBP 13 February 2026 · 9504.40.00.00

    The tariff classification, country of origin, and marking, of religious themed playing cards from Canada

  • N354061 U.S. CBP 9 October 2025 · 9504.40.00.00

    The tariff classification of “UNO Elite NFL 2025 Core Edition Booster Bundle” card packs from China

  • N353632 U.S. CBP 2 October 2025 · 9504.40.00.00

    The tariff classification of books with cards or tiles from China

  • 600013359 HMRC 24 June 2025 – 23 June 2028 · 9504 40 00 00

    A well known family board game for ages 8 yrs upwards for 2-5 players. It is Ideal for travelling and can be played within 15 minutes. It consists of spell cards, to use for gaining an advantage and collecting points. The first players to assemble 3 magical objects sets wins the game. Packed in a…

  • 600011818 HMRC 17 January 2025 – 16 January 2028 · 9504 40 00 00

    Collectable trading card game cards. Printed on the front of the card is a character from a well-known animated series, together with their name and various categories. On the back is a printed motif from the series. The cards are approximately 88.9mm x 63.5mm in dimension. The cards can be traded…

  • 600009366 HMRC 3 January 2024 – 2 January 2027 · 9504 40 00 00

    A 2-player card game consisting of a deck of 33 playing cards based on a film series, five tokens, 1 gameboard and one instruction sheet. Packaged in a cardboard box with information about the product and pictures on the outside.

23 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. TR Import and export controls

    İthalatta Gözetim Uygulanmasına İlişkin Tebliğ (Tebliğ No: 2019/6)’de Değişiklik Yapılmasına Dair Tebliğ

    RG 11.07.2026 sayı 33307 · Tebliğ 2019/6 · Source: resmigazete.gov.tr

  2. GB Sanctions

    Update to Import and Export Sanctions on Gold, Precious Metals, Diamonds and Luxury Goods from Syria – 22 April 2026

    Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff has one tariff line for subheading 9504.40; the duty is 2%.

Subheading 9504.40 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of playing cards into the UK came to £258.6m between September 2025 and August 2026 (up 63% on the year before); United States supplied 35%, followed by Japan.

In 2024, countries exported playing cards worth US$2.9bn (+8% year on year).

The largest exporter was Japan (US$603.8m), followed by China.

Questions and answers

What is the HS code for video game consoles and machines, table or parlour games: playing cards?

Video game consoles and machines, table or parlour games: playing cards fall under HS subheading 9504.40, part of heading 9504, in section XX of the Harmonized System.

What is the import duty on video game consoles and machines, table or… in the UK?

Under the UK Global Tariff, imports under 9504.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on video game consoles and machines, table or… in the EU?

Under the EU Combined Nomenclature, imports under 9504.40 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most video game consoles and machines, table or…?

Japan, with US$603.8m in 2024 (21% of world exports).

Which countries can export playing cards to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on playing cards?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import playing cards from?

In the 12 months to August 2026, the largest suppliers were United States (35%), Japan (22%) and Netherlands (14%), out of total imports of £258.6m.