Other

Subheading 950790 of the Combined Nomenclature covers other line fishing tackle not elsewhere specified in heading 9507, including: fishing reels of all types (spinning reels, baitcasting reels, fly reels, coarse fishing and carp reels), monofilament fishing lines, braided lines, fluorocarbon lines and leaders, landing nets, keep nets, bite indicators and rod pod systems, artificial lures (crankbaits/wobblers, spoons, spinners, soft plastic lures, jigs), swivels, snap links, sinkers, feeder baskets and method feeders, fishing floats, strike indicators and other accessories. The decisive classification criterion is the intended use for recreational or sport fishing. Subheading 950790 acts as a residual category within heading 9507 - it covers all fishing tackle not classified under more specific subheadings (fishing rods - 950710, fish-hooks - 950720). Classification follows GRI rules 1 and 6. Where sets containing multiple items are imported together, GRI 3b (essential character) may apply, or individual components may be classified separately. Importers should ensure that detailed technical specifications are available for reels (mechanism, gear ratio, drag system) and lines (material, diameter, breaking strain). Consumer products are subject to GPSR (EU) 2023/988. In cases of doubt, a BTI should be requested from the competent customs authority.

Importation of fishing tackle covered by subheading 950790 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold a valid EORI number and file electronic customs declarations in the AIS/IMPORT system. The commercial invoice must contain a full product description for each line item (product type, material, technical parameters, brand, country of manufacture). A certificate of origin is required where preferential duty rates are claimed. Importers of fishing reels and lures from East Asian countries must check TARIC for the existence of anti-dumping or safeguard measures - the importer is responsible for applying the correct trade measure and using the precise TARIC code. Under GPSR (EU) 2023/988 (applicable from 13 December 2024), importers of consumer fishing tackle must ensure product safety, provide proper labelling (manufacturer or EU-authorised representative identification, country of origin) and supply user instructions in the language of the country of sale. Braided lines and monofilaments made from synthetic polymers may be subject to EU microplastics restrictions under REACH. Reel coatings and lure materials should be assessed for SVHC (Substances of Very High Concern) under REACH. EN ISO standards for sport fishing reels apply. Imports from Russia and Belarus may be subject to EU sanctions restrictions. MFN duty rates must be verified in TARIC.

MFN customs duty rates for fishing tackle under subheading 950790 must be verified in the current TARIC database of the European Commission - rates may vary depending on the specific 8-digit CN or 10-digit TARIC code for each product type. Preferential duty rates may be available under EU FTAs (CETA, EPA with Japan and South Korea, EU-UK TCA) and under the Generalised Scheme of Preferences (GSP/GSP+) for developing countries - subject to rules of origin and presentation of valid proof of origin (EUR.1, invoice declaration, REX system). Fishing reels and mechanical components from countries with a history of dumping practices require careful verification of anti-dumping measures in TARIC. VAT is levied on importation at the applicable national rate. Importers placing fishing tackle on the consumer market under GPSR must register products in the Safety Business Gateway and respond to safety notifications through the Safety Gate system. Synthetic fishing lines may be affected by EU Single-Use Plastics regulations or persistent organic pollutant (POP) restrictions - verify before importation. All applicable rates and trade measures must be verified in TARIC.

Subheading CN 9507 90 covers other fishing tackle 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.