Roller coasters

Subheading 950821 of the Combined Nomenclature covers downhill (alpine) skis fitted with ski bindings, presented together as a complete set ready for retail sale or immediate use. The classification criterion requires both components to be present together: the ski (designed for alpine downhill skiing, with a specific sidecut radius - carving, traditional or freeride profile) and the ski binding (alpine safety release binding compliant with DIN/ISO standards). The ski construction typically includes a wood, foam or composite core, laminated with fibreglass, carbon fibre, Kevlar or metal sheets, with a polyethylene (PE or sintered) base and metal edges. Bindings must be of the alpine type with an adjustable release mechanism (DIN value). Subheading 950821 falls within heading 9508 of the Combined Nomenclature, covering skis, snowboards and other winter sports equipment. Downhill skis sold without bindings are classified under a different subheading. Cross-country skis, telemark skis and ski jumping skis are classified in other subheadings. Snowboards fall under subheading 950822. Classification follows GRI rules 1, 3b and 6. Sets of skis and bindings presented together for retail sale are classified as a whole under 950821. Children skis meeting the alpine design criteria are classified in the same subheading. Consumer products are subject to GPSR (EU) 2023/988. A BTI is recommended in case of doubt.

Importation of alpine skis with bindings covered by subheading 950821 into the European Union must comply with the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold an EORI number and submit electronic customs declarations through the AIS/IMPORT system. The commercial invoice must contain a full product description: ski type (alpine, carving, freeride), core material and base material, ski length, sidecut radius, binding model, DIN range, brand, country of manufacture and unit value. For preferential duty rates, a valid certificate of origin (EUR.1 or invoice declaration) is required. Alpine skis and ski bindings sold to consumers are subject to Regulation (EU) 2023/988 on General Product Safety (GPSR), applicable from 13 December 2024. Importers must ensure products are properly labelled (manufacturer or EU-authorised representative name and address), that binding adjustment instructions are provided in the language of the country of sale, and that safety incidents are reported through the Safety Business Gateway. Ski bindings should comply with ISO 11088 (mechanical characteristics and testing methods for alpine ski bindings) and carry appropriate DIN/ISO certification. Importers are required to maintain records of products placed on the market and handle product safety recalls where necessary. Imports from Russia and Belarus may be subject to EU sanction restrictions. MFN duty rates must be verified in TARIC before importation.

MFN customs duty rates for alpine skis with bindings under subheading 950821 must be verified in the current TARIC database of the European Commission, as they may change following trade negotiations or tariff reviews. Preferential duty rates may be available under EU free trade agreements: CETA (Canada - a significant producer of ski equipment), EPA agreements (Japan, South Korea), the EU-UK Trade and Cooperation Agreement, and GSP for developing countries - subject to rules of origin and presentation of a valid proof of origin. Alpine skis are produced primarily in Austria, France, Germany, Slovenia and China - the country of manufacture determines which duty rate applies. The 8-digit CN code and 10-digit TARIC code for alpine skis with bindings should be verified in TARIC, as subclassification may affect the duty rate. VAT is levied on importation at the applicable national rate. Importers introducing ski equipment to the consumer market under GPSR must register products in the Safety Business Gateway and respond to safety notifications. There are no EU anti-dumping measures on alpine skis as of 2026, but this must be verified in TARIC. All applicable rates and trade measures must be verified in TARIC.

Subheading CN 9508 21 covers downhill skis with bindings. 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.