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95082400
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOFTravelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres

Motion simulators and moving theatres

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
12 docs
C400Y9007P08Y935E012Y903+6
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty1.7%-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.
5

Binding Tariff Information

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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.

Product characteristics and customs classification

CN code 950824 covers cricket bats and their parts and accessories. A cricket bat is a specialised sports implement traditionally made from willow wood, featuring a flat striking surface and a cylindrical handle. Parts within this code include handles, blades, grip windings, toe guards and joining components. Classification under heading 9508 applies exclusively to implements and equipment for games and field sports. Accurate tariff classification requires verification of the material composition, intended use and degree of processing of the goods. Customs authorities may request documentation confirming the sport for which the equipment is intended, particularly where the distinction between training and recreational equipment is unclear.

Import requirements and product documentation

Importing cricket bats and their parts into the European Union requires compliance with general customs procedures and product safety legislation. The General Product Safety Regulation (GPSR) obliges importers to ensure that sports equipment placed on the EU market is safe and that the manufacturer or their authorised EU representative is identifiable on the product or its packaging. Importers must hold a declaration of conformity, technical documentation and information enabling traceability of the product throughout the supply chain. For goods intended for children or intensive sporting use, additional standards relating to material durability and product certification may apply. Failure to comply with GPSR requirements may result in market withdrawal obligations.

Market and trade context

Cricket is one of the world's most widely followed sports, particularly across Commonwealth nations including the United Kingdom, India, Australia, Pakistan and Bangladesh. Imports of cricket bats into the EU are primarily directed at specialist sports retailers, cricket clubs and sports equipment distributors. Demand within European markets is growing alongside the increasing number of amateur and professional teams representing diaspora communities from cricket-playing nations. Bats may be mass-produced or hand-crafted - the latter often command higher customs values and require detailed valuation for clearance purposes. Replacement parts and accessories such as grips and toe guards form a distinct commercial segment within the same CN code and may be imported separately by clubs or retailers.

Classification and import of cricket bats and parts - subheading CN 9508 24

Subheading CN 9508 24 covers cricket bats and parts. 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 cricket bat parts imported separately classified under the same CN code as complete bats?
Yes, CN code 950824 covers both complete cricket bats and their parts. The essential condition is that the parts are clearly intended for use exclusively with cricket bats. If parts are of a general-purpose nature, they may be subject to a different tariff classification. In cases of uncertainty, it is advisable to apply for Binding Tariff Information decision from the competent customs authority.
What GPSR obligations apply to importers of cricket bats?
Under the GPSR, importers must ensure product traceability, hold technical documentation and a manufacturer declaration of conformity, and respond promptly to safety notifications. The product or its packaging must display the name and address of the importer or an EU-based manufacturer or authorised representative. Importers bear responsibility for the safety of products they place on the EU market.
Do wooden cricket bats require phytosanitary checks at EU borders?
Products made from wood may be subject to phytosanitary requirements at the EU border, particularly if the wood has not undergone heat treatment in accordance with the ISPM 15 standard. The importer should verify that the exporting country issues the appropriate phytosanitary export certificate and that the wood meets EU plant health protection requirements prior to shipment.
How to correctly classify cricket bats and parts under CN 9508 24?
Cricket bats and parts are classified under subheading CN 9508 24 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 ruling is rec