Subheading · Chapter 95 · Heading 9508

9508.25

9508.25: Amusement park rides and water park amusements: water rides

Official description Water rides

9508.25 is a six-digit subheading of heading 9508, travelling circuses and travelling menageries, chapter 95.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9508 25 00 00 Water rides 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
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • 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)—Free
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£4m+1,839.1% · previous 12 months
Average import price£17.59 per kg
Jan 2024: £404kFeb 2024: £124kApr 2024: £17kMay 2024: £54kJun 2024: £20kJul 2024: £8kAug 2024: £10kSept 2024: £42kDec 2024: £7kJan 2025: £1kFeb 2025: £15kApr 2025: £16kMay 2025: £43kJun 2025: £26kJul 2025: £55kAug 2025: £1kOct 2025: £7kNov 2025: £24kDec 2025: £7kJan 2026: £21kFeb 2026: £46kApr 2026: £77kMay 2026: £1.9mJun 2026: £1.5mJul 2026: £337kAug 2026: £68k 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
Germany £3.8m 94.6% +5,794.7%
China £77k 1.9% +174.2%
Poland £51k 1.3% —
Canada £45k 1.1% —
United States £28k 0.7% +9.3%
Italy £14k 0.3% -53.9%
Switzerland £0 0% -100%
Netherlands £0 0% -100%

Same subheading in other tariffs

World trade in 2024

9508.25 · US$61m

Trade value (US$) no reported trade < US$110kUS$110k+US$1m+US$5m+> US$6m

Exports: 46
  1. Germany: US$25m
  2. Italy: US$6m
  3. Netherlands: US$6m
  4. Canada: US$5m
  5. China: US$4m
  6. United States: US$3m
  7. Türkiye: US$3m
  8. Sweden: US$1m
  9. Philippines: US$1m
  10. Switzerland: US$1m
  11. Poland: US$951k
  12. France: US$939k
  13. United Kingdom: US$792k
  14. Croatia: US$633k
  15. Bahrain: US$520k
  16. Belgium: US$276k
  17. Bulgaria: US$263k
  18. Malaysia: US$212k
  19. Taiwan: US$160k
  20. Lithuania: US$110k
  21. Japan: US$87k
  22. Ukraine: US$87k
  23. Mexico: US$57k
  24. Slovakia: US$56k
  25. Hungary: US$31k
  26. Thailand: US$29k
  27. New Zealand: US$17k
  28. Spain: US$12k
  29. Greece: US$5k
  30. India: US$5k
  31. Austria: US$4k
  32. Norway: US$2k
  33. Singapore: US$2k
  34. Finland: US$2k
  35. Iraq: US$1k
  36. Russia: US$500
  37. Uzbekistan: US$500
  38. Czechia: US$200
  39. South Africa: US$200
  40. Serbia: US$100
  41. Belarus: US$0
  42. Ireland: US$0
  43. South Korea: US$0
  44. Luxembourg: US$0
  45. Latvia: US$0
  46. Portugal: US$0

Top exporters

RankCountryValueShare
1 Germany US$25m 40.3%
2 Italy US$6m 9.9%
3 Netherlands US$6m 9.2%
4 Canada US$5m 8.9%
5 China US$4m 6.7%
6 United States US$3m 5.6%
7 Türkiye US$3m 5.2%
8 Sweden US$1m 1.9%
9 Philippines US$1m 1.7%
10 Switzerland US$1m 1.7%

Top importers

RankCountryValueShare
1 Saudi Arabia US$16m 26.9%
2 United States US$10m 17.2%
3 China US$6m 9.5%
4 Philippines US$4m 6.5%
5 Mexico US$4m 6.1%
6 Guatemala US$2m 2.9%
7 France US$2m 2.7%
8 Germany US$2m 2.6%
9 Morocco US$1m 2.1%
10 Japan US$1m 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 countryMFN dutylines from – todata 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 0.6%* 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

HSCode
20179508.90changed
20129508.90changed
20079508.90changed
20029508.90changed
19969508.00changed
19929508.00changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Code history

Since 2022; before, these goods were classified under 9508.90.

Subheading 9508.25 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 9508.25; the duty is 1.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 £4m (up 1839% on the year before), at an average of £17.59 per kg; Germany supplied 95%, followed by China.

World trade in these goods reached US$61m in 2024, up 64.8% on 2023.

Germany was the largest exporter with 40.3% of the total, ahead of Italy.

Products classified here

Questions and answers

What is the HS code for amusement park rides and water park amusements: water rides?

Amusement park rides and water park amusements: water rides fall under HS subheading 9508.25, part of heading 9508, in section XX of the Harmonized System.

What is the import duty on amusement park rides and water park amusements in the UK?

Under the UK Global Tariff, imports under 9508.25 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 amusement park rides and water park amusements in the EU?

Under the EU Combined Nomenclature, imports under 9508.25 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 amusement park rides and water park amusements?

Germany, with US$25m in 2024 (40.3% 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 (95%), China (2%) and Poland (1%), out of total imports of £4m.

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Typical products

Everyday names, not part of the legal text.