Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

Heading 9505 covers festive, carnival or other entertainment articles, magic trick accessories. Chapter 95 covers toys, games, sports goods and amusement articles. These products are mainly imported into the EU from China and Southeast Asian countries. EU duty rates range from 0% to 4.7%. Toys and children's articles must comply with the Toy Safety Directive 2009/48/EC. CE marking and compliance with EN 71 safety standards (for toys) are required. Heading 9505 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 9505 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 9505 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.

These products are mainly imported into the EU from China and Southeast Asian countries. EU duty rates range from 0% to 4.7%. CE marking and compliance with EN 71 safety standards (for toys) are required. Duty rates range from 0% to 4.7%. Toys must comply with Toy Safety Directive 2009/48/EC. CE marking and EN 71 compliance are required. Check chemical substance restrictions (phthalates, heavy metals). When importing goods under heading 9505 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 9505 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 9505 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. The importer must file an electronic customs declaration in the national import system.

Heading 9505 covers festive, carnival, and Christmas articles, artificial Christmas trees. Key: seasonal/festive items - Christmas decorations, carnival, Halloween, artificial trees. Includes carnival masks. Common mistake: artificial flowers are 6702; Christmas lights are 9405.