Other

Subheading 950490 of the Combined Nomenclature covers a broad category of games and toys not included in more specific subheadings of Chapter 95. This includes board games such as chess, draughts, Monopoly and Scrabble, card games other than those used for gambling, jigsaw puzzles both cardboard and wooden, building blocks and construction sets, dolls of all kinds, collector figurines and doll accessories, scale models and model kits, party games, and traditional toys such as spinning tops and yo-yos. The key classification criterion is the product's intended use for play and the absence of a more specific CN subheading applicable to the goods. Electronic amusement arcade machines are classified under subheading 950450. Scientific and educational toy sets fall under subheading 950380. Classification as a toy triggers the application of the requirements of Directive 2009/48/EC on the safety of toys and the EN 71 standard series. Musical instruments designed and intended as toys for children, where the play function predominates, also belong to this subheading. The HS Explanatory Notes to headings 9504 and 9503 provide guidance on classification boundaries. In cases of doubt importers should seek a BTI ruling from the competent customs authority.

All toys classified under subheading 950490 placed on the EU market must comply with the requirements of Directive 2009/48/EC on the safety of toys (Toy Safety Directive, TSD). This Directive requires manufacturers and importers to carry out a safety assessment, maintain technical documentation, draw up an EU declaration of conformity and affix CE marking to the product or its packaging. The harmonised standard EN 71 covers a series of safety requirements including physical and mechanical properties (EN 71-1), flammability (EN 71-2) and migration of chemical elements (EN 71-3). EN 71-3 addresses the content of hazardous heavy metals including lead, cadmium, chromium, antimony, barium, arsenic, selenium and mercury in materials accessible to children. Dolls and figurines with soft elements are also subject to hygiene and chemical safety standards. Jigsaw puzzles and board games must meet requirements concerning sharp edges and non-toxic paints. Since December 2024, Regulation GPSR 2023/988 imposes additional obligations on economic operators regarding risk analysis, technical documentation and incident reporting through the Safety Gate system. Importers established outside the EU must appoint an authorised representative in the EU in accordance with GPSR. CE marking is mandatory and must be legible, durable and clearly visible on both the product and its packaging.

Imports of goods under subheading 950490 into the European Union are governed by the Union Customs Code (Regulation (EU) No 952/2013). Correct determination of the CN code (8 digits) and TARIC code (10 digits) determines the applicable duty, documentation requirements and any applicable trade measures. MFN duty rates apply to countries without preferential agreements with the EU; lower preferential rates are available under FTAs and the GSP scheme for developing countries - valid proof of origin is required (EUR.1 certificate, invoice declaration or REX statement). Customs authorities of Member States conduct selective compliance checks on imported toys, verifying CE marking, the EU declaration of conformity and technical documentation. Products failing to meet requirements may be detained at the border and notified to the Safety Gate (RAPEX) system. Customs value is determined pursuant to Articles 70-74 of the UCC; for licensed-character toys such as dolls and figurines, royalties and licence fees may need to be included in the customs value where they are a condition of the sale. The standard VAT rate in Poland is 23%. Current duty rates and trade measures should always be verified in the European Commission's TARIC system.

Subheading CN 9504 90 covers other games and toys. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.