Subheading · Chapter 95 · Heading 9508
9508.24: Motion simulators and moving theatres
Subheading 9508.24 belongs to heading 9508 (travelling circuses and travelling menageries) in chapter 95.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9508 24 00 00 Motion simulators and moving theatres Free
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 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £668k | 40.7% | +25,898.4% |
 China | £355k | 21.6% | -69.5% |
 Canada | £167k | 10.2% | -21.8% |
 Ireland | £95k | 5.8% | — |
 Italy | £88k | 5.4% | — |
 Austria | £75k | 4.6% | — |
 South Korea | £72k | 4.4% | +273% |
 Poland | £43k | 2.6% | -87.3% |
Same subheading in other tariffs
EU 1.7% Third-country duty 1 tariff line 
Türkiye 1.7% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico 10% Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$212kUS$212k+US$854k+US$6m+> US$21m
Exports: 62
- Germany: US$38m
- Canada: US$21m
- China: US$15m
- United Kingdom: US$11m
- United States: US$7m
- Taiwan: US$7m
- Türkiye: US$6m
- Austria: US$6m
- Netherlands: US$3m
- South Korea: US$3m
- Argentina: US$2m
- Italy: US$2m
- Vietnam: US$1m
- France: US$1m
- Belgium: US$1m
- Switzerland: US$854k
- Australia: US$849k
- Uruguay: US$817k
- Spain: US$776k
- Estonia: US$600k
- Poland: US$545k
- Mexico: US$441k
- Thailand: US$391k
- Latvia: US$339k
- Japan: US$325k
- Sweden: US$310k
- United Arab Emirates: US$292k
- Saudi Arabia: US$283k
- Colombia: US$247k
- Denmark: US$214k
- Ireland: US$212k
- Romania: US$160k
- South Africa: US$158k
- Hong Kong SAR China: US$154k
- Singapore: US$103k
- Lithuania: US$101k
- Hungary: US$89k
- Belarus: US$86k
- North Macedonia: US$85k
- Serbia: US$84k
- Norway: US$56k
- Croatia: US$38k
- Finland: US$36k
- Bulgaria: US$34k
- Ukraine: US$31k
- Indonesia: US$23k
- Malaysia: US$9k
- Slovenia: US$9k
- Israel: US$7k
- New Zealand: US$7k
- Qatar: US$6k
- Peru: US$5k
- Egypt: US$4k
- Russia: US$4k
- Zambia: US$3k
- Czechia: US$3k
- Azerbaijan: US$3k
- India: US$2k
- Jamaica: US$2k
- Luxembourg: US$2k
Trade value (US$) no reported trade < US$91kUS$91k+US$376k+US$2m+> US$8m
Imports: 123
- United States: US$50m
- China: US$14m
- Türkiye: US$8m
- Japan: US$8m
- Saudi Arabia: US$8m
- Germany: US$4m
- Mexico: US$4m
- France: US$3m
- Malta: US$3m
- Uzbekistan: US$2m
- Spain: US$2m
- Switzerland: US$2m
- United Arab Emirates: US$2m
- South Korea: US$2m
- Colombia: US$2m
- Russia: US$2m
- United Kingdom: US$1m
- India: US$1m
- Sweden: US$1m
- Italy: US$1m
- Armenia: US$999k
- Vietnam: US$909k
- Singapore: US$866k
- Indonesia: US$784k
- Brazil: US$775k
- Moldova: US$632k
- Canada: US$514k
- Australia: US$463k
- Ghana: US$444k
- Iraq: US$405k
- Poland: US$376k
- Belgium: US$361k
- Romania: US$358k
- Taiwan: US$347k
- Austria: US$343k
- Kazakhstan: US$317k
- Netherlands: US$300k
- Finland: US$297k
- South Africa: US$283k
- Czechia: US$255k
- Morocco: US$239k
- Ukraine: US$224k
- Iceland: US$221k
- Dominican Republic: US$190k
- Israel: US$188k
- Ecuador: US$185k
- Hong Kong SAR China: US$178k
- Bermuda: US$178k
- Jordan: US$163k
- Thailand: US$156k
- Chile: US$154k
- Papua New Guinea: US$146k
- Zimbabwe: US$142k
- Uruguay: US$140k
- Venezuela: US$139k
- Jamaica: US$118k
- Nigeria: US$114k
- Norway: US$106k
- Oman: US$106k
- Macao SAR China: US$101k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$38m | 28.6% |
| 2 | Canada | US$21m | 15.5% |
| 3 | China | US$15m | 11.4% |
| 4 | United Kingdom | US$11m | 8.4% |
| 5 | United States | US$7m | 5.6% |
| 6 | Taiwan | US$7m | 5.4% |
| 7 | Türkiye | US$6m | 4.5% |
| 8 | Austria | US$6m | 4.2% |
| 9 |  Netherlands | US$3m | 2.4% |
| 10 | South Korea | US$3m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$50m | 36.9% |
| 2 | China | US$14m | 10.3% |
| 3 | Türkiye | US$8m | 6.1% |
| 4 | Japan | US$8m | 6% |
| 5 |  Saudi Arabia | US$8m | 5.6% |
| 6 | Germany | US$4m | 3.1% |
| 7 | Mexico | US$4m | 2.6% |
| 8 |  France | US$3m | 2.4% |
| 9 |  Malta | US$3m | 2.1% |
| 10 |  Uzbekistan | US$2m | 1.7% |
Import duty on this product around the world 93
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
- 18number of duty-free countries (MFN)
- 45%highest: Bahamas, Algeria, Cameroon
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 8% | 2023 | |
 Australia | 5% | 2023 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 6% | 2023 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Dominican Republic | 20% | 2023 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
| European Union (27 countries) | 1.7% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 13% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 20% | 2023 | |
 Indonesia | 15% | 2023 | |
 Jamaica | 20% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 8% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malaysia | 30% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Namibia | 0% | 2023 | |
 Nepal | 10% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Philippines | 7% | 2023 | |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
| Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 0% | 2023 | |
| South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 25% | 2023 | |
 St Vincent & the Grenadines | 20% | 2023 | |
| Switzerland | 0.5%* | 2023 | |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 1.7% | 2023 | |
 Uganda | 25% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Vanuatu | 0% | 2023 | |
 Vietnam | 10% | 2023 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2022–2023; 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
- 8946 Roundabouts, swings, shooting galleries & other fairground amusements, traveling circuses, traveling menageries & traveling theatres
- End use (BEC Rev. 5)
- Capital goods · BEC 712020
- CPC 2.1 product
- 38600 Roundabouts, swings, shooting galleries and other fairground amusements
- ISIC Rev. 4 activity
- 2829 Manufacture of other special-purpose machinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9508.90 | changed |
| 2012 | 9508.90 | changed |
| 2007 | 9508.90 | changed |
| 2002 | 9508.90 | changed |
| 1996 | 9508.00 | changed |
| 1992 | 9508.00 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 1
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.
- N365085 U.S. CBP
The tariff classification of the Shockwave Motion System Simulator from Canada
Code history
Since 2022; before, these goods were classified under 9508.90.
The UK Global Tariff has one tariff line for subheading 9508.24; the duty is duty-free.
Subheading 9508.24 is a single line in the EU Combined Nomenclature, where the duty is 1.7%.
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 Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £1.6m between September 2025 and August 2026 (down 15% on the year before); Germany supplied 41%, followed by China.
In 2024, countries exported these goods worth US$135m (+48.3% year on year).
The largest exporter was Germany (US$38m), followed by Canada.
Questions and answers
What is the HS code for motion simulators and moving theatres?
Motion simulators and moving theatres fall under HS subheading 9508.24, part of heading 9508, in section XX of the Harmonized System.
What is the import duty on motion simulators and moving theatres in the UK?
Under the UK Global Tariff, imports under 9508.24 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on motion simulators and moving theatres in the EU?
Under the EU Combined Nomenclature, imports under 9508.24 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most motion simulators and moving theatres?
Germany, with US$38m in 2024 (28.6% 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 Free 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 Germany (41%), China (22%) and Canada (10%), out of total imports of £1.6m.