Subheading · Chapter 95 · Heading 9506

9506.21

9506.21: Water-skis, surf-bοards, sailboards and other water-sport: sailboards

Official description Sailboards

9506.21 is a six-digit subheading of heading 9506, articles and equipment for general physical exercise, gymnastics, athletics…, chapter 95.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 9506 21 00 00 Sailboards 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

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£2.5m-23.3% · previous 12 months
Average import price£12.77 per kg
Jan 2024: £44kFeb 2024: £124kMar 2024: £206kApr 2024: £324kMay 2024: £478kJun 2024: £310kJul 2024: £409kAug 2024: £506kSept 2024: £128kOct 2024: £350kNov 2024: £123kDec 2024: £103kJan 2025: £223kFeb 2025: £83kMar 2025: £200kApr 2025: £383kMay 2025: £909kJun 2025: £275kJul 2025: £306kAug 2025: £241kSept 2025: £209kOct 2025: £308kNov 2025: £53kDec 2025: £159kJan 2026: £183kFeb 2026: £133kMar 2026: £183kApr 2026: £382kMay 2026: £217kJun 2026: £225kJul 2026: £273kAug 2026: £224k 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 £1.5m 58.1% -35.8%
Thailand £545k 21.4% +43.7%
Sri Lanka £129k 5.1% -2.9%
France £99k 3.9% -36.7%
United States £56k 2.2% -47%
Indonesia £38k 1.5% —
Greece £36k 1.4% —
Taiwan £28k 1.1% +15.7%

Same subheading in other tariffs

World trade in 2024

9506.21 · US$72.9m

Trade value (US$) no reported trade < US$41.8kUS$41.8k+US$248.8k+US$2.5m+> US$7.2m

Exports: 81
  1. China: US$21.5m
  2. Thailand: US$10.2m
  3. Austria: US$7.2m
  4. Sri Lanka: US$6.2m
  5. Germany: US$5.7m
  6. France: US$3.2m
  7. Netherlands: US$2.9m
  8. Italy: US$2.5m
  9. Spain: US$2.4m
  10. Hong Kong SAR China: US$1.7m
  11. United States: US$1.4m
  12. Croatia: US$1.3m
  13. Denmark: US$686.4k
  14. Slovenia: US$685.5k
  15. Canada: US$571.7k
  16. Tunisia: US$507.1k
  17. Vietnam: US$494.9k
  18. Poland: US$445.5k
  19. South Africa: US$290.1k
  20. Romania: US$248.8k
  21. Chile: US$217.6k
  22. Taiwan: US$216.7k
  23. United Kingdom: US$212.3k
  24. Macao SAR China: US$205.6k
  25. Australia: US$195.3k
  26. Czechia: US$171.5k
  27. United Arab Emirates: US$144.8k
  28. Indonesia: US$130.2k
  29. Greece: US$122.1k
  30. Ukraine: US$117.5k
  31. Portugal: US$103.5k
  32. Sweden: US$91k
  33. Lithuania: US$89.2k
  34. Bulgaria: US$75.5k
  35. Singapore: US$52.5k
  36. Slovakia: US$50.6k
  37. Belgium: US$47.2k
  38. Switzerland: US$47k
  39. Russia: US$41.8k
  40. Finland: US$35.7k
  41. Norway: US$28.5k
  42. Cyprus: US$27.1k
  43. New Zealand: US$25.1k
  44. Serbia: US$24.1k
  45. Türkiye: US$17k
  46. Latvia: US$16.5k
  47. Hungary: US$15.3k
  48. Israel: US$15.1k
  49. Japan: US$12.8k
  50. North Macedonia: US$12.2k
  51. Brazil: US$12k
  52. India: US$11.8k
  53. Estonia: US$7k
  54. Argentina: US$5.6k
  55. Ireland: US$4.9k
  56. Malaysia: US$4.6k
  57. Cambodia: US$4.5k
  58. Malta: US$4.2k
  59. Sierra Leone: US$2.7k
  60. Myanmar (Burma): US$2.4k

Top exporters

RankCountryValueShare
1 China US$21.5m 29.5%
2 Thailand US$10.2m 14%
3 Austria US$7.2m 9.8%
4 Sri Lanka US$6.2m 8.5%
5 Germany US$5.7m 7.8%
6 France US$3.2m 4.4%
7 Netherlands US$2.9m 4%
8 Italy US$2.5m 3.5%
9 Spain US$2.4m 3.4%
10 Hong Kong SAR China US$1.7m 2.3%

Top importers

RankCountryValueShare
1 Germany US$12.3m 16.9%
2 Austria US$6.5m 8.9%
3 United States US$5.6m 7.7%
4 Netherlands US$4.7m 6.4%
5 France US$4.4m 6.1%
6 Australia US$4m 5.5%
7 Italy US$3.6m 4.9%
8 Spain US$3.3m 4.6%
9 United Kingdom US$2.1m 2.8%
10 Poland US$2m 2.8%

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. 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 →

Subheading 9506.21 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 9506.21; the duty is 2.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

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

In the 12 months to August 2026, the UK imported these goods worth £2.5m (down 23% on the year before), at an average of £12.77 per kg; China supplied 58%, followed by Thailand.

World trade in these goods reached US$72.9m in 2024, down 4.1% on 2023.

China was the largest exporter with 29.5% of the total, ahead of Thailand.

Products classified here

Questions and answers

What is the HS code for water-skis, surf-bοards, sailboards and other water-sport: sailboards?

Water-skis, surf-bοards, sailboards and other water-sport: sailboards fall under HS subheading 9506.21, part of heading 9506, in section XX of the Harmonized System.

What is the import duty on water-skis, surf-bοards, sailboards and other… in the UK?

Under the UK Global Tariff, imports under 9506.21 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 water-skis, surf-bοards, sailboards and other… in the EU?

Under the EU Combined Nomenclature, imports under 9506.21 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 water-skis, surf-bοards, sailboards and other…?

China, with US$21.5m in 2024 (29.5% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (58%), Thailand (21%) and Sri Lanka (5%), out of total imports of £2.5m.

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Typical products

Everyday names, not part of the legal text.