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95083000
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

Fairground amusements

Standard EU duty
1.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
20 docs
C400Y9007P08C640Y930Y935+14
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 950830 covers articles and equipment for winter sports not covered by more specific subheadings of Chapter 95, including snowboards, recreational and competition sledges, bobsleighs, skeleton sleds, snow tubes, snow discs, toboggans and related equipment for sliding on snow. Classification requires distinction from skis (CN 950811) and ski equipment (CN 950819); the key criterion is the product function and manner of use. A snowboard - a single board without a division for the feet - is clearly distinct from a ski. Recreational sledges of steel, plastic or wood, multi-person bobsleighs and skeleton sleds fall within the same subheading. Customs authorities verify material composition, dimensions, load capacity and product purpose - competition versus recreational use - which may affect the applicable safety standards.

Import requirements and product safety

Importing snowboards, sledges and winter sports equipment into the European Union requires compliance with the GPSR. Snowboards intended for sporting or retail use should comply with EN 17110 or applicable ISO/FIS standards for competition equipment. Sledges and snow slides for children may be subject to EN 71 (toy safety) or EN 13684 (equipment for sliding on snow). Importers must hold a declaration of conformity and technical documentation, and ensure correct product labelling - including maximum user load, personal protective equipment recommendations, and manufacturer or importer details. Competition equipment (professional bobsleigh, skeleton) may require certification by sporting federations such as the IBSF and may be subject to different customs procedures compared with recreational equipment.

Market and trade context

Snowboarding is one of the fastest-growing winter sports disciplines, popular among younger generations across Central and Western Europe. EU imports of snowboards originate primarily from China in the mass-market segment, and from Austria, Switzerland and the United States in the premium and competition segments. Competition snowboards made from carbon fibre, Kevlar and wood laminates achieve significant customs values. Sledges and snow tubes are recreational equipment imported seasonally in large volumes, particularly ahead of the winter season. Bobsleigh and skeleton represent a niche competition market, with imports primarily by sporting federations and specialist distributors. The growing popularity of snow parks and ski resorts across the EU drives demand for snowboards at all price levels. E-commerce importers should account for the seasonal nature of demand and plan customs clearance in advance of the winter season to avoid supply disruptions.

Classification and import of snowboards sledges bobsleighs - subheading CN 9508

Subheading CN 9508 30 covers snowboards sledges bobsleighs. 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

What is the difference between the CN code for snowboards and skis?
Snowboards are classified under CN code 950830 as other winter sports equipment, while skis are covered by CN 950811 (cross-country skis) or 950819 (other skis). The key distinguishing criterion is the construction - a snowboard is a single board mounted transversely to the direction of travel, with no division for individual feet. For hybrid products such as snowskates, Binding Tariff Information ruling is recommended in cases of classification uncertainty.
Do plastic sledges imported seasonally require special product certificates?
Plastic sledges and snow slides intended for children should comply with EN 71-1 (toy safety, mechanical properties) or EN 13684 (equipment for sliding on snow). Importers must hold a manufacturer declaration of conformity and technical documentation confirming compliance with GPSR requirements. Products without the required documentation may be detained by market surveillance authorities or at the EU border.
Is an electric snowboard (e-snowboard) classified under CN code 950830?
Snowboards equipped with an electric motor or mechanical drive may be subject to a different classification than a traditional snowboard - for example under Chapter 87 or 84, depending on the drive characteristics. Classification under CN 950830 is appropriate for snowboards without mechanical propulsion, designed for gravity-powered use on slopes. For hybrid motorised products, obtaining Binding Tariff Information ruling is strongly recommended before import.
How to correctly classify snowboards sledges bobsleighs under CN 9508 30?
Snowboards sledges bobsleighs are classified under subheading CN 9508 30 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