Subheading · Chapter 95 · Heading 9506

9506.29

9506.29: Water-skis, surf-bοards, sailboards and other water-sport: other

Other water-sport equipment

Official description Other

9506.29 is the HS subheading for other water-sport equipment, under heading 9506 in 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: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9506 29 00 00 Other 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 3

  • 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)
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

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£47.3m+15.6% · previous 12 months
Average import price£10.17 per kg
Jan 2024: £2.1mFeb 2024: £2.1mMar 2024: £4.1mApr 2024: £4.9mMay 2024: £5.5mJun 2024: £7mJul 2024: £4mAug 2024: £3.6mSept 2024: £2.1mOct 2024: £2.6mNov 2024: £1.9mDec 2024: £1.7mJan 2025: £1.3mFeb 2025: £3.3mMar 2025: £4.8mApr 2025: £5.1mMay 2025: £6mJun 2025: £4.5mJul 2025: £4.1mAug 2025: £3.5mSept 2025: £2.7mOct 2025: £3.2mNov 2025: £2.4mDec 2025: £2.2mJan 2026: £2.1mFeb 2026: £3.1mMar 2026: £5.4mApr 2026: £6.9mMay 2026: £5.3mJun 2026: £5.3mJul 2026: £4.7mAug 2026: £4m 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 £28.6m 60.5% +15.4%
Italy £2.2m 4.8% +9.4%
Thailand £2m 4.3% +29.7%
Netherlands £1.7m 3.6% +22.7%
Germany £1.6m 3.5% +307%
United States £1.4m 3.1% -2.3%
Taiwan £1.3m 2.9% +4.3%
Poland £1.1m 2.3% +19.4%

Same subheading in other tariffs

World trade in 2024

9506.29 · US$1.8bn

Trade value (US$) no reported trade < US$50kUS$50k+US$2m+US$18m+> US$67m

Exports: 165
  1. China: US$908m
  2. Italy: US$105m
  3. France: US$82m
  4. Taiwan: US$69m
  5. Thailand: US$67m
  6. United States: US$63m
  7. Germany: US$52m
  8. Poland: US$48m
  9. Netherlands: US$47m
  10. Sri Lanka: US$39m
  11. Austria: US$30m
  12. Spain: US$30m
  13. Vietnam: US$23m
  14. Australia: US$22m
  15. Malaysia: US$22m
  16. Canada: US$18m
  17. Mexico: US$14m
  18. United Kingdom: US$14m
  19. Czechia: US$12m
  20. Bulgaria: US$11m
  21. Bangladesh: US$11m
  22. Hong Kong SAR China: US$8m
  23. United Arab Emirates: US$8m
  24. South Africa: US$8m
  25. Indonesia: US$7m
  26. Portugal: US$7m
  27. Tunisia: US$6m
  28. Sweden: US$6m
  29. Hungary: US$6m
  30. Switzerland: US$5m
  31. Belgium: US$5m
  32. Singapore: US$5m
  33. Slovenia: US$4m
  34. Japan: US$3m
  35. Denmark: US$3m
  36. India: US$3m
  37. Mauritius: US$2m
  38. Türkiye: US$2m
  39. South Korea: US$2m
  40. Ireland: US$2m
  41. Finland: US$2m
  42. Slovakia: US$2m
  43. Greece: US$2m
  44. Romania: US$2m
  45. Cambodia: US$2m
  46. Brazil: US$1m
  47. Estonia: US$1m
  48. Myanmar (Burma): US$1m
  49. Lithuania: US$1m
  50. Pakistan: US$986k
  51. North Macedonia: US$977k
  52. New Zealand: US$737k
  53. Latvia: US$616k
  54. Russia: US$574k
  55. Moldova: US$567k
  56. Croatia: US$502k
  57. Peru: US$481k
  58. Kazakhstan: US$456k
  59. Norway: US$345k
  60. Egypt: US$257k

Top exporters

RankCountryValueShare
1 China US$908m 50.4%
2 Italy US$105m 5.8%
3 France US$82m 4.6%
4 Taiwan US$69m 3.8%
5 Thailand US$67m 3.7%
6 United States US$63m 3.5%
7 Germany US$52m 2.9%
8 Poland US$48m 2.7%
9 Netherlands US$47m 2.6%
10 Sri Lanka US$39m 2.1%

Top importers

RankCountryValueShare
1 United States US$408m 22.7%
2 France US$154m 8.5%
3 Germany US$134m 7.4%
4 Spain US$85m 4.7%
5 Netherlands US$74m 4.1%
6 Australia US$72m 4%
7 Canada US$65m 3.6%
8 Poland US$54m 3%
9 Italy US$53m 2.9%
10 United Kingdom US$52m 2.9%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 33number of duty-free countries (MFN)
  • 30%highest: Algeria, Cameroon, Central African Republic

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 10% 2021 · HS 2007
Argentina 20% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 10% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 10% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 0% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 20% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 10% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 0% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 10% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 10% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 15% 2023
Iran 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 10% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 0% 2021 · HS 2017
Nepal 10% 2023
New Zealand 5% 2023
Nicaragua 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 7% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 20% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 10% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 10% 2023
Sudan 25% 2021 · HS 2017
Suriname 10% 2023 · HS 2007
Switzerland 1.9%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 10% 2023 · HS 2012
Türkiye 23% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 0% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.3% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89474 Water-skis, surfboards, sailboards & other water sport equipment
End use (BEC Rev. 5)
Consumption goods · BEC 713202
CPC 2.1 product
38420 Water-skis, surf-boards, sailboards and other water-sport equipment
ISIC Rev. 4 activity
3230 Manufacture of sports goods

Earlier HS editions

HSCode
20179506.29changed
20129506.29changed
20079506.29changed
20029506.29changed
19969506.29changed
19929506.29changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 29

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.

  • N364825 U.S. CBP 28 September 2026 · 9506.29.00.80

    The tariff classification of a diving mask from Greece

  • N346482 U.S. CBP 12 March 2025 · 9506.29.00.30

    The tariff classification of surfboard blanks from Brazil.

  • N338005 U.S. CBP 8 February 2024 · 9506.29.00.80

    The tariff classification of the “Sun & Sky Silicone Ear Plugs” from China

  • N335265 U.S. CBP 20 September 2023 · 9506.29.00.80

    The tariff classification of the “Comfy Trainer Arm Float” from China

  • N326933 U.S. CBP 27 July 2022 · 9506.29.00.80

    The tariff classification of the “2-in-1 Tot Swimmer” from China

  • N324650 U.S. CBP 23 March 2022 · 9506.29.00.80

    The tariff classification of an inflatable paddle board set from an unknown country

  • 600014812 HMRC 16 February 2026 – 15 February 2029 · 9506 29 00 00

    Marker buoy. A surface marker buoy intended for use by deep water divers to show free divers are below. It provides: Training Space: The buoy is designed to set up a freediving training zone with a depth of up to 20 meters. It allows for a diving space suitable for 2 divers at the same time.…

  • 600014413 HMRC 29 October 2025 – 28 October 2028 · 9506 29 00 00

    Children’s armbands. A pair of Inflatable armbands made from 100% PVC. They are designed to be worn by children around the arms to keep them afloat in water or swimming pools, as an aid for learning to swim. Their construction does not provide a level of safety for rescue or security for…

  • 600011454 HMRC 30 November 2024 – 29 November 2027 · 9506 29 00 00

    Handheld paddle used to propel a human-powered watercraft, known as a paddleboard, by pushing water in a direction opposite to the direction of travel. Features a blade at one end and a handle at the other. Composed of a Plastic Blade and an Aluminium Shaft. Available in several sizes and colours…

  • 600011460 HMRC 30 November 2024 – 29 November 2027 · 9506 29 00 00

    Handheld paddle used to propel a human-powered watercraft, known as a paddleboard, by pushing water in a direction opposite to the direction of travel. Features a blade at one end and a handle at the other. Composed of a Plastic Blade and Plastic/Resin Shaft. Available in several Plastic material…

  • 600011466 HMRC 30 November 2024 – 29 November 2027 · 9506 29 00 00

    Handheld paddle used to propel a human-powered watercraft, known as a paddleboard, by pushing water in a direction opposite to the direction of travel. Features a blade at one end and a handle at the other. Composed of a Plastic Blade and an Aluminium Shaft. Colour: Orange. Packaged loose (held…

  • 600011495 HMRC 30 November 2024 – 29 November 2027 · 9506 29 00 00

    Handheld paddle used to propel a human-powered watercraft, known as a paddleboard, by pushing water in a direction opposite to the direction of travel. Features a blade at one end and a handle at the other. Composed of a blade made from either Polypropylene or Glass Fibre and a shaft made from…

29 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. 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 9506.29 is a single line in the UK Global Tariff, where the duty is 2%.

The EU Combined Nomenclature has one tariff line for subheading 9506.29; 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 other water-sport equipment worth £47.3m (up 16% on the year before), at an average of £10.17 per kg; China supplied 61%, followed by Italy.

World trade in other water-sport equipment reached US$1.8bn in 2024, down 3.7% on 2023.

China was the largest exporter with 50.4% of the total, ahead of Italy.

Products classified here

Questions and answers

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

Water-skis, surf-bοards, sailboards and other water-sport: other fall under HS subheading 9506.29, 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 9506.29 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 9506.29 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$908m in 2024 (50.4% of world exports).

Which countries can export other water-sport equipment 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 other water-sport equipment?

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 other water-sport equipment from?

In the 12 months to August 2026, the largest suppliers were China (61%), Italy (5%) and Thailand (4%), out of total imports of £47.3m.

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Typical products

Everyday names, not part of the legal text.