Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment

Heading 9504 covers video game consoles and machines, articles for parlour games, including billiards, table games, pinball, and electronic games. It applies to both professional and home equipment. Duty rates vary - video game consoles may qualify for 0% under ITA. Electronic products require CE marking and LVD, EMC, RoHS compliance. WEEE registration applies. Poland is a growing video game market in the EU. Heading 9504 is part of Chapter 95 (furniture, toys, games, sports articles and miscellaneous manufactured articles) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 9504 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 9504 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates vary - video game consoles may qualify for 0% under ITA. Electronic products require CE marking and LVD, EMC, RoHS compliance. The domestic game development sector (CD Projekt, Techland, 11 bit studios) is one of the most important in Europe, and console and gaming equipment imports are a significant trade item. Video game consoles may qualify for 0% under ITA - check CN subheading. Electronic devices require CE marking and LVD, EMC, RoHS compliance. WEEE registration mandatory - importer bears producer responsibility. Physical media games may have different rates than consoles - check classification. When importing goods under heading 9504 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 9504 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 9504 are subject to consumer product safety controls. Required documentation includes: CE certificates (toys - Directive 2009/48/EC), safety test reports, EN certificates for furniture. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties.

Heading 9504 covers video game consoles, parlour games, billiards, arcade machines, and playing cards. Key: games and entertainment - not children's toys (9503). Includes PlayStation/Xbox consoles, billiard tables, chess, and cards. Common mistake: computer games (software on media) are 8523.