Other

Subheading 950619 of the Combined Nomenclature covers all skis not falling under subheading 950611, primarily alpine (downhill) skis, ski touring skis (for uphill travel with the ability to descend), freestyle skis (park, halfpipe) and freeride skis (wide waist for deep snow). The key criterion distinguishing this subheading from 950611 (cross-country skis) is a construction designed for downhill skiing or multi-purpose use incorporating a descent element. Ski touring skis are equipped with bindings that allow both uphill travel with the heel lifted (as with cross-country skis) and locking the heel for descent - this ability to ski downhill determines their classification under 950619 rather than 950611. Subheading 950619 also covers snowboards, telemark skis and water skis. Alpine and ski touring ski boots are covered by a separate tariff classification. Ski poles sold as standalone items are also classified separately. Classification follows the GRI; in case of doubt, a BTI ruling is recommended.

Importing alpine, ski touring and freestyle skis under subheading 950619 into the EU is subject to Regulation (EU) 2023/988 on General Product Safety (GPSR), applicable from 13 December 2024. Ski equipment is not covered by the Toy Safety Directive, but GPSR requires risk assessment, technical documentation and the designation of a responsible person in the EU. European harmonised standards for alpine skis include EN ISO 6267 (alpine skis - requirements and test methods for ski geometry) and EN ISO 11088 for alpine ski binding systems (mounting and adjustment). EN ISO 9462 covers alpine ski bindings. Ski helmets sold as part of a set with skis are subject to EN 1077 (ski helmets) and the PPE Directive (EU) 2016/425. Composite materials (carbon fibre, fibreglass, epoxy) used in high-performance skis may be subject to REACH restrictions. An importer from a third country must designate an authorised representative in the EU and ensure instructions for use are provided in the relevant member state language. Skis must be labelled to enable identification of the manufacturer and model/series.

MFN duty rates for subheading 950619 must be verified in the European Commission's TARIC database before each import transaction. Alpine skis are manufactured in Europe (Austria, France, Germany, Poland), Japan and the USA, with growing import volumes from China. Preferential duty rates may be available under FTAs concluded by the EU: CETA (Canada), EU-Japan EPA, EU-South Korea FTA, the EU-UK Trade and Cooperation Agreement (TCA) and the GSP for developing countries - a valid proof of origin is required (EUR.1, invoice declaration, REX). Import requires the importer's EORI number, a customs declaration with CN code (8 digits) and TARIC (10 digits), and standard commercial documents. For branded premium skis (such as Atomic, Rossignol, Head, Salomon), royalties may need to be included in the customs value under Article 71 UCC. The importer is responsible for product compliance with GPSR and other applicable EU regulations throughout the product lifecycle. Current rates and trade measures should be verified in TARIC.

Subheading CN 9506 19 covers alpine ski touring freestyle skis. 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.