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95065900
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOFArticles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools

Other

Standard EU duty
2.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
Y935E012Y903Y946Y945Y821+7
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty2.7%-R2261/98
Preferences
ERGA OMNES 0%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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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.
5

Binding Tariff Information

BTI classification examples

FRgold24-01973

Badminton set with rackets, net, posts, and shuttlecocks

steelGRI 1GRI 3bGRI 5aGRI 6
FRgold24-03429

Badminton set with rackets, net, and carrying case

rakiety do badmintonaGRI 1GRI 3bGRI 5aGRI 6
DEgold647/24-1

Unfinished pickleball paddle

plasticGRI 1GRI 2aGRI 6
DEgold459/25-1

Padel ball set with rackets and ball

plasticGRI 1GRI 3bGRI 6
FRgold24-04864

Trampoline safety pad replacement part

polyvinyl chlorideGRI 1GRI 5bGRI 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 CN code 950659 covers - rackets and racquet sports

CN code 950659 classifies badminton rackets and equipment for similar games not covered by more specific subheadings. In practice this code is most commonly applied to squash rackets and padel rackets, which are experiencing rapid growth in popularity across Europe. Squash rackets feature a smaller oval head and thin frame designed for fast play in enclosed courts, while padel rackets have a distinctive solid or perforated head without strings, typically constructed from carbon fibre or fibreglass composite materials. The code also covers shuttlecocks made from natural feathers or synthetic materials, transport cases and protective covers sold alongside the rackets, and recreational sets for children containing small rackets and shuttlecocks. Tennis rackets and table tennis bats are classified under separate tariff codes. Correct classification requires identifying the specific sport for which the product is intended and examining its construction characteristics, particularly whether the frame is strung or unstrung.

Importing squash and padel rackets under CN 950659

The growing popularity of padel across Europe has led to a significant increase in imports of padel rackets classified under CN 950659, particularly from manufacturers in Asia and Latin America. All imports of rackets from third countries are subject to EU customs procedures and must comply with product safety requirements under the General Product Safety Regulation (GPSR). Importers must verify that products are safe, traceable, and properly labelled before placing them on the EU market. Padel rackets made from carbon fibre composite may require material safety documentation, particularly if marketed for children or intensive training use. Replacement strings for squash rackets sold separately may be subject to a different tariff classification. Importers should confirm that non-EU manufacturers operate adequate quality control systems and have procedures in place for notifying authorities about unsafe products.

Safety requirements and documentation for CN 950659 rackets

Businesses importing badminton, squash, and padel rackets must comply with the General Product Safety Regulation (GPSR), which has applied across the EU since 2024 and replaced the previous General Product Safety Directive. GPSR obliges importers to maintain internal safety verification procedures, retain technical documentation, and provide market surveillance authorities with access to product information upon request. Rackets marketed for children must meet the requirements of the Toy Safety Directive and EN 71, including chemical content limits and mechanical strength tests. Each racket or its packaging must display a product identifier and contact details for the importer or authorised representative within the EU. Carbon fibre components used in padel rackets are subject to REACH verification regarding processing aids and surface treatment substances. Governing bodies such as the World Squash Federation and the Padel International Federation set technical standards for equipment approved for competition use, and compliance with such standards may be expected by professional buyers.

Classification and import of badminton squash padel rackets - subheading CN 9506

Subheading CN 9506 59 covers badminton squash padel rackets. 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

Do padel, squash, and badminton rackets share the same CN code?
Yes. Padel rackets, squash rackets, and similar racquet sports equipment are classified under CN 950659 together with badminton rackets as other rackets and equipment. Tennis rackets have their own code CN 950651, and table tennis bats fall under CN 950640. Correct classification must take into account the intended sport and the structural characteristics of the racket, including the presence or absence of a stringing surface.
What GPSR obligations apply to importers of padel rackets?
Importers of padel rackets must verify product safety before EU market entry, label products with producer and importer details, provide instructions in the distribution country language, and establish procedures for recalling unsafe products. Failure to comply with GPSR can result in product withdrawal, administrative penalties, and civil liability for the importer. Importers acting as the responsible EU entity must be reachable by national market surveillance authorities.
Are badminton shuttlecocks and rackets classified under the same CN code?
Not always. Badminton shuttlecocks, whether made from natural feathers or synthetic materials, may be classified under CN 950659 when presented as accessories or as part of a set together with rackets. However, their classification depends on how they are presented - sold separately or as a complete set. Children sets combining rackets and shuttlecocks are generally classified according to the principal item in the set. Traders with uncertainty about classification should apply for Binding Tariff Information ruling.
How to correctly classify badminton squash padel rackets under CN 9506 59?
Badminton squash padel rackets are classified under subheading CN 9506 59 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