Subheading · Chapter 95 · Heading 9506

9506.31

9506.31: Golf clubs and other golf equipment: clubs, complete

Golf clubs, complete

Official description Clubs, complete

9506.31 is the HS subheading for golf clubs, complete, 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 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. 9506 31 00 00 Clubs, complete 2%p/st

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£65.6m+12% · previous 12 months
Average import price£39.04 per kg
Jan 2024: £5.7mFeb 2024: £4.6mMar 2024: £4mApr 2024: £6.7mMay 2024: £4.4mJun 2024: £5.6mJul 2024: £4mAug 2024: £4.4mSept 2024: £3.1mOct 2024: £3.9mNov 2024: £2.4mDec 2024: £3.3mJan 2025: £7.9mFeb 2025: £5.8mMar 2025: £7.1mApr 2025: £5.5mMay 2025: £5.9mJun 2025: £4.6mJul 2025: £5.2mAug 2025: £3.8mSept 2025: £4.1mOct 2025: £3.2mNov 2025: £4.2mDec 2025: £3.6mJan 2026: £4.6mFeb 2026: £5.6mMar 2026: £6.4mApr 2026: £8.8mMay 2026: £6.4mJun 2026: £6.9mJul 2026: £6.9mAug 2026: £4.9m 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 £38.6m 58.8% +11.5%
Vietnam £14.2m 21.6% +8.3%
United States £5.4m 8.2% +61.6%
Taiwan £5m 7.6% +12%
Japan £1.1m 1.6% -40%
United Kingdom £656k 1% +26.3%
Germany £182k 0.3% +145.6%
Mexico £180k 0.3% +18.3%

Same subheading in other tariffs

World trade in 2024

9506.31 · US$2bn

Trade value (US$) no reported trade < US$11kUS$11k+US$724k+US$16m+> US$168m

Exports: 117
  1. China: US$621m
  2. Vietnam: US$379m
  3. Japan: US$281m
  4. United Kingdom: US$168m
  5. Mexico: US$144m
  6. United States: US$140m
  7. Taiwan: US$121m
  8. Hong Kong SAR China: US$64m
  9. Netherlands: US$52m
  10. France: US$33m
  11. Germany: US$24m
  12. Singapore: US$16m
  13. Canada: US$9m
  14. Sweden: US$7m
  15. Australia: US$5m
  16. Malaysia: US$3m
  17. South Korea: US$2m
  18. Indonesia: US$2m
  19. Czechia: US$1m
  20. Belgium: US$1m
  21. Austria: US$1m
  22. North Macedonia: US$1m
  23. Bangladesh: US$981k
  24. Italy: US$974k
  25. Poland: US$793k
  26. Switzerland: US$757k
  27. Thailand: US$735k
  28. South Africa: US$724k
  29. Spain: US$667k
  30. Ireland: US$469k
  31. Slovakia: US$354k
  32. Denmark: US$231k
  33. Luxembourg: US$174k
  34. Bahamas: US$171k
  35. Mauritius: US$146k
  36. Norway: US$107k
  37. Brazil: US$93k
  38. Chile: US$83k
  39. Myanmar (Burma): US$73k
  40. United Arab Emirates: US$62k
  41. Finland: US$57k
  42. Portugal: US$57k
  43. New Zealand: US$54k
  44. Estonia: US$44k
  45. Pakistan: US$44k
  46. India: US$37k
  47. Hungary: US$27k
  48. Greece: US$22k
  49. Serbia: US$21k
  50. Türkiye: US$20k
  51. Philippines: US$18k
  52. Niger: US$18k
  53. Croatia: US$14k
  54. Kyrgyzstan: US$13k
  55. Lithuania: US$13k
  56. Latvia: US$11k
  57. Romania: US$9k
  58. Cambodia: US$8k
  59. Dominican Republic: US$7k
  60. Angola: US$6k

Top exporters

RankCountryValueShare
1 China US$621m 29.8%
2 Vietnam US$379m 18.2%
3 Japan US$281m 13.5%
4 United Kingdom US$168m 8%
5 Mexico US$144m 6.9%
6 United States US$140m 6.7%
7 Taiwan US$121m 5.8%
8 Hong Kong SAR China US$64m 3.1%
9 Netherlands US$52m 2.5%
10 France US$33m 1.6%

Top importers

RankCountryValueShare
1 United States US$597m 28.6%
2 South Korea US$301m 14.4%
3 Japan US$215m 10.3%
4 Canada US$149m 7.2%
5 Netherlands US$103m 4.9%
6 France US$86m 4.1%
7 United Kingdom US$83m 4%
8 Hong Kong SAR China US$83m 4%
9 Australia US$63m 3%
10 Germany US$43m 2.1%

Import duty on this product around the world 165

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
  • 32number of duty-free countries (MFN)
  • 30%highest: Algeria, Cameroon, Central African Republic

165

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
French Polynesia 13% 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 0% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 10% 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 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0.5%* 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 5% 0% – 10% 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 0% 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 8% 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 10% 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 0.6%* 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 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 4.4% 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
89475 Golf equipment
End use (BEC Rev. 5)
Consumption goods · BEC 713202
CPC 2.1 product
38440 Other articles and equipment for sports or outdoor games
ISIC Rev. 4 activity
3230 Manufacture of sports goods

Earlier HS editions

HSCode
20179506.31changed
20129506.31changed
20079506.31changed
20029506.31changed
19969506.31changed
19929506.31changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 2

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.

  • N350302 U.S. CBP 3 July 2025 · 9506.31.00.00

    The classification and country of origin of golf clubs

  • N306836 U.S. CBP 15 November 2019 · 9506.31.00.00

    The tariff classification of golf club sensors from China

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 →

The UK Global Tariff has one tariff line for subheading 9506.31; the duty is 2%.

Subheading 9506.31 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 golf clubs, complete into the UK came to £65.6m between September 2025 and August 2026 (up 12% on the year before); China supplied 59%, followed by Vietnam.

In 2024, countries exported golf clubs, complete worth US$2bn (+0.6% year on year).

The largest exporter was China (US$621m), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for golf clubs and other golf equipment: clubs, complete?

Golf clubs and other golf equipment: clubs, complete fall under HS subheading 9506.31, part of heading 9506, in section XX of the Harmonized System.

What is the import duty on golf clubs and other golf equipment in the UK?

Under the UK Global Tariff, imports under 9506.31 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 golf clubs and other golf equipment in the EU?

Under the EU Combined Nomenclature, imports under 9506.31 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 golf clubs and other golf equipment?

China, with US$621m in 2024 (29.8% of world exports).

Which countries can export golf clubs, complete 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 golf clubs, complete?

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 golf clubs, complete from?

In the 12 months to August 2026, the largest suppliers were China (59%), Vietnam (22%) and United States (8%), out of total imports of £65.6m.

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Typical products

Everyday names, not part of the legal text.