Hierarchy

20Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

9500000000TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

9503000000Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds

9503008100Other

9503008100Toy weapons 9503008500Die-cast miniature models of metal

9503008700Portable interactive electronic education devices primarily designed for children

9503009500Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 9500000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 9500000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072017-01-01

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Restriction on entry into free circulation(4)

inherited from 9500000000

Iraq

—Regulation 1210/032003-05-23

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2017-01-01

Description & Classification

Common misclassifications

9503008500: Die-cast miniature models of metal

Classification tips

Portable interactive electronic education device primarily designed for children

Typical uses

interactive electronic education device

Sample products

Portable interactive electronic education device for children

Regulatory notes

NENC950300879503 00 95 and 9503 00 99

Portable interactive electronic education devices primarily designed for children This subheading includes portable devices (weighing not more than 10 kg) designed usually with the appearance of so-called laptops, tablets, smartphones and similar articles. They are, in particular, intended to be used by children for playful learning activities due to their design and simple operation. These devices support learning by means of interaction between the child and the device. They enable the child to make a choice between various input options, based on one or more subjects, themes, etc. The devices are able to respond to these inputs and to provide feedback based on pre-programmed information. The child can consequently assess the level of its own success and learn from the experience. Other These subheadings include blocks in the form of cubes displaying different images (for example, numbers, letters, patterns, images of animals). They are designed for the amusement of small children. Contrary to building blocks they are not designed with the objective of building a structure. Example of a toy consisting of several cubes displaying different images on each of their sides: The cubes displayed in the photographs are not classified as a puzzle, because the cubes primarily serve other purposes (counting, amusement etc.). Only one of the six sides of each cube serves as a puzzle. These subheadings do not include: (A) Building blocks The main objective of building blocks is the building of structures. See also the CN Explanatory Notes to subheadings 9503 00 35 and 9503 00 39 . (B) Puzzles See also the CN Explanatory Notes to subheadings 9503 00 61 and 9503 00 69 .

Non-preferential origin

split_heading

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

specific

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Portable interactive electronic education devices primarily designed for children (9503008700)?

The third country duty (erga omnes) for Portable interactive electronic education devices primarily designed for children is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Portable interactive electronic education devices primarily designed for children (9503008700)?

Yes, 43 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Portable interactive electronic education devices primarily designed for children (9503008700)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Portable interactive electronic education devices primarily designed for children (9503008700)?

35 BTIs have been issued for this TARIC code by EU Member States customs authorities.

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Ask a question about this code or find a tariff classification expert.

Hierarchy

20Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

9500000000TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

9503008100Other

9503008100Toy weapons 9503008500Die-cast miniature models of metal

9503008700Portable interactive electronic education devices primarily designed for children

9503009500Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(46)

+36

Preferential rates - 46 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP+2027 0.000 %GSP+ Enhanced Arrangement	—	GSP+ Enhanced Arrangement

Low-value consignment customs duty(2)

inherited from 9500000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 9500000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Import control -cat and dog fur(1)

ERGA OMNES

Regulation 1523/072017-01-01

1 certificate(s) required

Y922Particular provisions

Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)

Import/export not allowed after control

CD568The placing on the market and the import to, or export from, the Community of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007).

Restriction on entry into free circulation(4)

inherited from 9500000000

Iraq

—Regulation 1210/032003-05-23

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

Iraq

—Regulation 1210/032003-05-23

4099Other than those mentioned in Regulation (EC) no 1210/2003 (OJ L 169): no restrictions

Syria

—Regulation 1332/132025-05-29

4049Toys and games, between 50 and 100 years old, other than those covered by the additional codes 4008, 4010, 4011, 4013, 4023, 4040 - 4048

Syria

—Regulation 1332/132025-05-29

4098Other than those mentioned in Regulation (EC) no 1332/2013 (OJ L 335): no restrictions

Start date: 2017-01-01

Trade Statistics

Description & Classification

Common misclassifications

9503008500: Die-cast miniature models of metal

Classification tips

Portable interactive electronic education device primarily designed for children

Typical uses

interactive electronic education device

Sample products

Portable interactive electronic education device for children

Associated BTIs

Associated Rulings

184/2000

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1p) to Section XVI and the wording of CN-codes 9503 00 and 9503 00 95. Even though most of the programs are in a two player mode and the correct answers are scored, the device cannot be regarded as a parlour game, but as an educational toy given the numerous in-built programs for learning Documented CN 2026 code: 95030087, 9503. Commission 2026 transposition note: 9503 00 87 Modification of structure of heading 9503.

981/98

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 9503 00 and 9503 00 95. Four of the 16 in-built programmes consist of written exercices, seven test artithmetic and two involve recognising musical notes/tunes etc. Although 15 of the 16 programmes are in two player mode and the correct answers are scored, the product does not have the characteristics of a parlour game of heading 9504. The essential character of the product is that of an educational toy. Documented CN 2026 code: 95030087, 9503. Commission 2026 transposition note: 9503 00 87 Modification of structure of heading 9503. New CN code 9503 00 87 covers – Portable interactive electronic education devices primarily designed for children.

Regulatory notes

NENC950300879503 00 95 and 9503 00 99

Non-preferential origin

split_heading

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

specific

Tricycles, scooters, pedal cars and similar toys; dolls' carriages; dolls; other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

As specified for split headings

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Portable interactive electronic education devices primarily designed for children (9503008700)?

Are there tariff preferences for Portable interactive electronic education devices primarily designed for children (9503008700)?

Yes, 43 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Portable interactive electronic education devices primarily designed for children (9503008700)?

Yes, 3 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Portable interactive electronic education devices primarily designed for children (9503008700)?

35 BTIs have been issued for this TARIC code by EU Member States customs authorities.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Keywords

electronic educational toy · interactive learning device for children · portable electronic learning device · interactive electronic education device · portable · primarily designed for children

Chapter noteChapter 95 — Toys, games and sports requisites; Parts and accessories thereof

This chapter has a long exclusion list and does not cover: candles (heading 3406), fireworks (heading 3604), yarns and textiles for sports use if classifiable in Section XI, sports headgear or other sports clothing of textiles (Section XI), sports footwear (Chapter 64), sports gloves of leather (heading 4203), whips and riding-crops (heading 6602), unmounted eyes for dolls or toys of heading 9003, carnival articles of heading 9505, or sports vehicles other than bobsleighs and toboggans. Heading 9504 covers video game consoles, video game machines, and articles for games of chance; 'video game consoles and machines' are defined as apparatus designed for use with a television receiver or having a self-contained screen. The chapter covers dolls (heading 9502), other toys (heading 9503 — including reduced-size models, puzzles, toy musical instruments, toy weapons), articles for funfair and table games (heading 9504), festive articles (heading 9505), and articles for sports, gymnastics and athletics (heading 9506).

Section noteNotes to Section XX — Miscellaneous manufactured articles

1. This Section does not cover: (a) articles of plastics, of heading 3924 or 3926, or articles of rubber (heading 4014 or 4015), or of vulcanised rubber other than hard rubber (heading 4017); (b) handbags or other articles of heading 4202; (c) articles of straw, esparto or other plaiting materials (heading 4601 or 4602); (d) wall coverings of heading 4814; (e) goods of Section XI (textiles and textile articles); (f) goods of Section XII (footwear, headgear, umbrellas); (g) articles of Chapter 82 or 83 (base metal articles, tools, cutlery); (h) articles of Section XVI (machinery and electrical equipment); (ij) articles of Section XVII (vehicles, aircraft, vessels); (k) articles of Section XVIII (instruments, clocks, musical instruments); (l) articles of Chapter 95 (toys, games, sports requisites, except where indicated otherwise); (m) articles of Chapter 97 (works of art, collectors' pieces and antiques). 2. References in headings 9401 to 9406 to articles or parts of articles of a particular material are to be taken as including articles or parts of articles consisting of a combination of materials (e.g. furniture made of both wood and metal). However, these headings are not to be taken as applying to goods of a kind described in other headings that are more specific.

What are the non-preferential origin rules for Portable interactive electronic education devices primarily designed for children (9503008700)?

Non-preferential origin rules for Portable interactive electronic education devices primarily designed for children are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 9503008700 be used on a customs declaration?

Yes, TARIC code 9503008700 (Portable interactive electronic education devices primarily designed for children) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Associated BTIs

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€15.52/kg

Export €/kg

€30.06/kg

Market concentration (HHI)

9,619

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€298.9M	19.4Mt	€15.40/kg	98.1%
2	🇬🇧 United Kingdom	€1.5M	156Kt	€9.73/kg	0.5%
3	🇰🇷 South Korea	€1.4M	13Kt	€111.63/kg	0.5%
4	🇭🇰 Hong Kong	€1.3M	81Kt	€16.25/kg	0.4%
5	🇶🇼 QW	€1.1M	8Kt	€127.19/kg	0.4%
6	🇻🇳 Vietnam	€333K	21Kt	€15.65/kg	0.1%
7	🇺🇸 United States	€236K	13Kt	€17.91/kg	0.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€10.4M	403Kt	€25.88/kg	40.1%
2	🇨🇭 Switzerland	€6.2M	171Kt	€36.30/kg	23.8%
3	🇺🇸 United States	€5.1M	55Kt	€92.01/kg	19.5%
4	🇨🇳 China	€3.4M	124Kt	€27.21/kg	12.9%
5	🇳🇴 Norway	€981K	49Kt	€19.89/kg	3.8%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€15.52/kg

Export €/kg

€30.06/kg

Market concentration (HHI)

9,619

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€298.9M	19.4Mt	€15.40/kg	98.1%
2	🇬🇧 United Kingdom	€1.5M	156Kt	€9.73/kg	0.5%
3	🇰🇷 South Korea	€1.4M	13Kt	€111.63/kg	0.5%
4	🇭🇰 Hong Kong	€1.3M	81Kt	€16.25/kg	0.4%
5	🇶🇼 QW	€1.1M	8Kt	€127.19/kg	0.4%
6	🇻🇳 Vietnam	€333K	21Kt	€15.65/kg	0.1%
7	🇺🇸 United States	€236K	13Kt	€17.91/kg	0.1%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€10.4M	403Kt	€25.88/kg	40.1%
2	🇨🇭 Switzerland	€6.2M	171Kt	€36.30/kg	23.8%
3	🇺🇸 United States	€5.1M	55Kt	€92.01/kg	19.5%
4	🇨🇳 China	€3.4M	124Kt	€27.21/kg	12.9%
5	🇳🇴 Norway	€981K	49Kt	€19.89/kg	3.8%

EU Member States

EU ImportersEU Exporters

View full analysis