What is the customs duty for Carousels, swings and roundabouts (code 950822)?

The standard EU customs duty rate for code 950822 is 1.7%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

What VAT applies to imports under code 950822?

The standard import VAT rate is 23%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 950822?

Importing goods under code 950822 may require 12 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 950822?

Use the Celna24 customs calculator - enter the goods value, country of origin, and code 950822, and the calculator will compute the duty, VAT, and total import cost.

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95082200

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF›Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres

Carousels, swings and roundabouts

Standard EU duty

1.7%

VAT

23%

Additional duties / sanctions

0 rules

Docs required

12 docs

C400Y9007P08Y935E012Y903+6

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES	Third country duty	1.7%	-	R2261/98

Preferences

AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%

Notes

CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)

TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.

CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).

CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf

CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.

Import control - CITES

ERGA OMNESR0966/23

Documents / references

C400Y900

Conditions

Y001Other conditions: C400- Import/export allowed after control
Y002Other conditions: Y900- Import/export allowed after control
Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control

Notes

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

Technical supervision

ERGA OMNESP1468/12

Documents / references

7P08

Conditions

C001Presentation of a certificate/licence/document: 7P08-
C002Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed

Notes

SK002The goods can be entered for release for free circulation or inward processing under the drawback system if an import application (confirmation of technical requirements) issued by the Office of Technical Inspection is attached to a customs declaration in accordance with the Act on technical inspection of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments). The following goods are not subject to the mentioned requirements: - being lawfully produced or released for free circulation in another Member State or in Turkey; - being lawfully produced in EFTA member country which is a party of EEA Agreement (Iceland, Liechtenstein and Norway).
SK033The provisions of Council of Ministers Decree of 7 December 2012 concerning types of technical devices subject to technical supervision (OJ of 2012, pos. 1468) shall not apply to technical devices used in a nuclear power plants.

Technical supervision

ERGA OMNESP1468/12

Restriction on export

ALLTCR1210/03

Notes

TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on export

ALLTCR1210/03

Export authorization

ALLTCR1332/13

Documents / references

Y935

Conditions

B001Presentation of a certificate/licence/document: Y935- Export allowed
B002Presentation of a certificate/licence/document: the condition is not fulfilled- Export is not allowed

Notes

CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.

Export control - CITES

ALLTCR0966/23

Documents / references

C400Y900

Conditions

Y001Other conditions: C400- Import/export allowed after control
Y002Other conditions: Y900- Import/export allowed after control
Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control

Notes

CD371If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.

Export control on cultural goods

ALLTCR0116/09

Documents / references

E012Y903

Conditions

Y001Other conditions: E012- Import/export allowed after control
Y002Other conditions: Y903- Import/export allowed after control
Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control

Notes

CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
CG024Between 50 and 100 years old, with a value corresponding to or exceeding 50000 Euro

Restriction on entry into free circulation

IQR1210/03

Notes

TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).

Restriction on entry into free circulation

IQR1210/03

Restriction on entry into free circulation

SYR1332/13

Notes

TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.

Restriction on entry into free circulation

SYR1332/13

Import control

UAR0692/14

Documents / references

N954U045U078U079Y997

Conditions

Y001Other conditions: Y997- Import allowed
Y002Other conditions: U078- Import allowed
Y003Other conditions: U079- Import allowed
Y005Other conditions: N954- Import allowed
Y007Other conditions: U045- Import allowed
Y009Other conditions: the condition is not fulfilled- Import is not allowed

Notes

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.

Import control

UAR0263/22

Documents / references

N954U045U078U079Y984

Conditions

Y001Other conditions: Y984- Import/export allowed after control
Y002Other conditions: N954- Import/export allowed after control
Y005Other conditions: U045- Import/export allowed after control
Y006Other conditions: U078- Import/export allowed after control
Y007Other conditions: U079- Import/export allowed after control
Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control

Notes

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Binding Tariff Information

BTI classification examples

DEgold663/25-1

Amusement park carousel ride

plasticGRI 1GRI 2aGRI 5bGRI 6

FRgold25-01608

Inflatable rafts for water park slides

woven fabricGRI 1GRI 5bGRI 6

FRgold24-06101

Inflatable PVC water slide buoys for professionals

polyvinyl chlorideGRI 1GRI 5bGRI 6

SIgold025/0034

Disassembled electric go-kart track set

metalGRI 1GRI 2aGRI 6

DEgold462/25-1

Unassembled water ride for amusement parks

plastic thermoplasticGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

What does subheading 950822 of the customs tariff cover?

Subheading 950822 of the Combined Nomenclature covers ice skates as complete articles, including figure skates (with boot and figure blade attached), ice hockey skates (with reinforced boot and hockey blade), speed skates (with long blade, fixed or clap-skate mechanism) and recreational ice skates. The subheading applies to skates presented as a complete unit - boot with blade attached. Ice skate blades sold separately (without the boot) may be classified differently. Ice skates fall under Chapter 95 of the CN (toys, games and sports equipment) rather than Chapter 64 (footwear), even though the boot is an integral part of the article. The critical classification criterion is the intended use for ice skating and the completeness of the article. Roller skates and inline skates are classified under the separate subheading 950821 and must not be confused with ice skates.

Import requirements for ice skates under subheading 950822

Import of ice skates under subheading 950822 into the EU requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number. Ice skates as sports and leisure products are subject to the general product safety requirements of Regulation (EU) 2023/988 on general product safety (GPSR). Ice skates marketed for children are subject to stricter safety requirements and may need to comply with Directive 2009/48/EC on toy safety if marketed as toys, or relevant EN sports equipment standards. Products must be labelled in accordance with EU law, including the name and address of the manufacturer or importer and the country of origin. Hockey and figure skates used in professional sport may be required to meet ISO or EN standards for sports equipment. Since Asia (particularly China) is the dominant producer of recreational ice skates, importers should verify in TARIC whether anti-dumping or other protective measures apply to skates from specific countries of origin.

Duty rates and classification for ice skates under subheading 950822

MFN duty rates for ice skates under subheading 950822 should be verified in the European Commission's TARIC database. Preferential rates may be available under EU FTAs with South Korea, Japan (EPA), Canada (CETA) and the United Kingdom, as well as under the GSP for developing countries. To benefit from preferential tariff rates, appropriate proof of origin (EUR.1 certificate, invoice declaration or REX statement) must be provided. VAT at the applicable national rate is charged in addition to customs duties. Importers must ensure that customs declarations correctly identify the type of skate (figure, hockey or speed) and confirm that the article is a complete unit. Ice skate blades imported separately should be classified under the appropriate heading for metal articles or parts of sports equipment (heading 9506 or 8302 depending on material and function). Binding Tariff Information (BTI) ruling is recommended if classification of complete versus component articles is in doubt.

Classification and import of ice skates figure hockey speed - subheading CN 9508

Subheading CN 9508 22 covers ice skates figure hockey speed. 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.

Frequently asked questions

Are figure skates and hockey skates classified the same way in the CN?

Yes, figure skates, ice hockey skates, speed skates and recreational ice skates presented as complete articles (boot with blade attached) are all classified under subheading 950822 of the Combined Nomenclature. The decisive criterion is the intended use for ice skating and the completeness of the article. Roller and inline skates are classified separately under subheading 950821. Individual blades sold without boots may be classified under other headings. Current duty rates should be verified in the European Commission's TARIC database.

What documents are required for importing ice skates into the EU?

Importing ice skates under subheading 950822 into the EU requires a commercial invoice with a description of the goods (type of skates, sizes, materials), a transport document (CMR, B/L or AWB), the importer's EORI number and a product specification. Skates marketed for children may require a safety certificate or test report. Labelling must include the manufacturer or importer name and country of origin. For preferential duty rates, an EUR.1 certificate or invoice declaration is needed. Current requirements should be verified in TARIC.

How should ice skates imported from China be classified in the customs tariff?

Ice skates imported from China should be classified under subheading 950822 CN if presented as complete articles (boot with blade). The importer should verify in TARIC whether anti-dumping or safeguard measures apply to sports equipment from China. It is essential to distinguish complete skates (950822) from roller skates (950821) and separately imported blades. All products must meet EU general product safety requirements. Binding Tariff Information (BTI) ruling is recommended in case of classification uncertainty. Duty rates should be verified in TARIC before each import.

How to correctly classify ice skates figure hockey speed under CN 9508 22?

Ice skates figure hockey speed are classified under subheading CN 9508 22 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI rulin

Useful tools & resources

Customs calculators

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Related glossary terms

Customs Duty Customs Value MFN Rate