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95082600
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

Water park amusements

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
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

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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 950826 covers cricket balls, which are highly specialised sports equipment with strictly defined construction requirements. A traditional cricket ball consists of a cork core encased in leather, typically dyed red or white, and stitched with a prominent raised seam. Technical requirements regarding circumference, weight and hardness are governed by cricket's regulatory bodies, including the MCC and ICC. For customs classification, it is essential to distinguish cricket balls from balls used in other sports - authorities may verify material composition, size and manufacturer. Training balls made from rubber or synthetic materials that imitate cricket balls may require a separate classification assessment.

Import requirements and GPSR

Imports of cricket balls into the European Union are subject to the General Product Safety Regulation (GPSR), which requires importers to ensure that the product is safe, traceable and appropriately labelled. The product or its packaging must display the name of the manufacturer or their authorised EU representative, as well as the country of origin. Leather cricket balls may be subject to regulations governing the import of animal hides - importers should verify that the raw material does not originate from protected species and that any applicable requirements under the CITES convention have been met. Technical documentation should confirm compliance with standards applicable to the materials used in production.

Market and trade context

Cricket balls are imported into the EU primarily from Pakistan, India and England - traditional centres of cricket equipment manufacturing. Pakistan is particularly renowned for high-quality hand-stitched cricket balls used at the highest levels of the game. Imports are handled both by specialist sports equipment distributors and by e-commerce platforms serving diaspora communities from cricket-playing nations. Within the EU, demand is driven by a growing number of cricket clubs, particularly in the United Kingdom, the Netherlands, Germany and Belgium. Balls may be imported in bulk or as part of sets - in both cases, the customs value and classification must be accurately documented. The market also includes training and junior versions with different weight specifications.

Classification and import of cricket balls - subheading CN 9508 26

Subheading CN 9508 26 covers cricket balls. 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 rubber training balls designed for cricket practice classified under CN 950826?
Rubber or synthetic training balls intended for cricket practice may be classified under CN 950826 as cricket equipment, but the decisive factor is their actual intended use and construction. If a ball does not meet the technical parameters of a traditional cricket ball, customs authorities may challenge the classification. Obtaining Binding Tariff Information decision is strongly recommended for repeated imports of such products.
Do leather cricket balls require additional documentation due to their animal-derived material?
Yes, balls made from animal leather may require veterinary certification or documentation confirming the legality of the raw material. The importer should verify that the leather does not originate from species protected under the CITES convention and that EU sanitary requirements for products of animal origin have been met. Failure to provide appropriate documentation may result in the consignment being detained at the border.
What is the customs difference between a match-grade and a training cricket ball?
From a customs perspective, both categories may fall within CN code 950826. However, official match-grade balls certified by the MCC or ICC typically carry a higher customs value and require more detailed valuation. Training balls that do not meet established technical standards may require a separate classification assessment. Accurate declaration of customs value based on the actual transaction value of the goods is essential in both cases.
How to correctly classify cricket balls under CN 9508 26?
Cricket balls are classified under subheading CN 9508 26 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 recommended.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Water park amusements" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Water park amusements" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate