Other

Subheading 9506 29 of the Combined Nomenclature covers water-sport equipment other than sailboards classified under subheading 9506 21. This residual subheading brings together a broad range of products intended for active recreational or competitive use on water. It includes, among other items, water skis of all types (slalom skis, trick skis, jump skis and monoskis), wakeboards, kneeboards, inflatable towed tubes and ringos, and other equipment used in towed water sports. Classification in this subheading is based on the product's construction and intended function as water-sport equipment, explicitly excluding surfboards, windsurfing boards and SUP boards, which form the separate subheading 9506 21. Chapter 95 CN covers articles for games, play and sport, with heading 9506 encompassing water-sport and other outdoor sports equipment. Importers should carefully assess the construction, design and primary function of the equipment to correctly select between subheadings 9506 21 and 9506 29. Classification follows GRI 1 and 6. Binding Tariff Information (BTI) ruling is recommended in cases of doubt, particularly for hybrid or multi-function products that could plausibly fall under either subheading.

Importing other water-sport equipment under subheading 9506 29 into the European Union requires compliance with the Union Customs Code (UCC, Regulation (EU) No 952/2013). The importer must hold a valid EORI number and submit an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with a description of the goods, their declared value and INCOTERMS delivery terms, a transport document (CMR, B/L or AWB), a product specification and, if preferential rates are claimed, a valid proof of origin. Water-sport equipment placed on the EU market is subject to Regulation (EU) 2023/988 on general product safety (GPSR). Importers and manufacturers outside the EU are required to ensure that the product meets GPSR requirements, to maintain technical documentation, to guarantee product traceability and to designate a Responsible Person established in the EU, who assumes legal responsibility for the product's compliance on the Union market. Products such as water skis may also be subject to relevant harmonised EN standards for recreational water equipment. Customs value is determined in accordance with Articles 70 to 74 UCC, generally on the basis of the transaction value of the imported goods.

MFN duty rates for goods under subheading 9506 29 should be verified in the European Commission's TARIC database, as they may change in successive tariff years. Preferential rates may be available under EU trade agreements, including CETA (Canada), the EU-Japan EPA, the EU-South Korea FTA (KOREU), the EU-UK Trade and Cooperation Agreement (TCA) and the Generalised Scheme of Preferences (GSP) for developing countries. Preferential rates require compliance with rules of origin and submission of a valid proof of origin: a EUR.1 movement certificate, a REX registered exporter statement or an invoice declaration. Importers should also check TARIC for any anti-dumping, countervailing or other trade restriction measures applicable to the country of origin. Imports from Russia and Belarus may be subject to EU sanctions. VAT at the applicable domestic rate is levied at the time of release for free circulation. All current rates and trade measures should be verified in TARIC before each customs declaration is submitted, as trade measures can change during the tariff year without advance notice to individual operators.

Subheading CN 9506 29 covers other water sport equipment. 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.