Toys & Games: EU import duty and HS code
Toys need CE marking and EN 71 test reports; this is one of the most frequently inspected categories at EU borders.
Typical duty
4.7%
HS code
9503.00.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €47.00 | €217.93 | €1,364.93 |
| France | €47.00 | €229.40 | €1,376.40 |
| Netherlands | €47.00 | €240.87 | €1,387.87 |
| Italy | €47.00 | €252.34 | €1,399.34 |
| Spain | €47.00 | €240.87 | €1,387.87 |
| Belgium | €47.00 | €240.87 | €1,387.87 |
| Austria | €47.00 | €229.40 | €1,376.40 |
| Ireland | €47.00 | €263.81 | €1,410.81 |
| Portugal | €47.00 | €263.81 | €1,410.81 |
| Finland | €47.00 | €292.49 | €1,439.49 |
Duty by tariff line
Toys & Games is not one tariff line. Under 9503.00.00 the EU applies 28 lines with rates from 0% to 4.7%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 0% | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages |
| 0% | Parts and accessories |
| 0% | Electric trains, including tracks, signals and other accessories therefor; reduced-size (s |
| 0% | Hand-made, of wood |
| 0% | Other |
| 0% | Hand-made |
| 0% | Of other materials |
| 0% | Portable interactive electronic education devices primarily designed for children |
| 4.7% | Ornamental dolls dressed so as to reflect the folklore characteristic of the country of or |
| 4.7% | Other |
| 4.7% | Of plastics |
| 4.7% | Stuffed |
Showing 12 of 28 lines. Source: EU Access2Markets, retrieved 2026-11-05.
Notes for toys & games
- The Toy Safety Directive requires a technical file and an EU declaration of conformity per product.
- Small parts, phthalates and heavy metals are the usual failure points in EN 71 testing.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Toys & Games FAQ
Can toys be sold in the EU without CE marking?
No. Toys placed on the EU market must carry CE marking and be supported by a conformity assessment.
Who is responsible for compliance, the seller or the manufacturer?
The importer placing the goods on the EU market is responsible for ensuring compliance, even if the manufacturer is outside the EU.