Tariff number 9504400000 80 - Playing cards

Estimate the import cost for 950440

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 9504400000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Controls and documents 4

	Destination	Start	Duty / Tax	Legal base Measure type
RU	Russian Federation RU	24-06-2023	Document required banned without it Details	Regulation0833/14 Export control on luxury goods 718
KP	North Korea (Democratic People’s Republic of Korea) KP	28-06-2018	Document required banned without it Details	Regulation2062/17 Export control on luxury goods 718
1008	All third countries 1008	02-03-2009	Document required banned without it Details	Regulation0116/09 Export control on cultural goods 735
1008	All third countries 1008	15-12-2013	Document required banned without it Details	Regulation1332/13 Export authorization 473

History

Preferential rules of origin for 9504400000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Korea FTA · South Korea

  EU-Central America Association Agreement

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Toys, games and sports requisites; parts and accessories thereof; except for: / or: Manufacture from materials of any heading, except that of the product

• EPA CARIFORUM

  EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  EU-Mexico Global Agreement · Mexico

  EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Toys, games and sports requisites; parts and accessories thereof; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  Toys, games and sports requisites; parts and accessories thereof, except for: / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Toys, games and sports requisites; parts and accessories thereof; except for: / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

• EPA Eastern and Southern Africa

  Other toys reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds / or: Manufacture in which: all the materials used are classified within a heading other than that of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Japan EPA · Japan

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB). CTH; however non-originating roughly-shaped blocks for making golf-club heads may be used. CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Singapore FTA · Singapore

  Toys, games and sports requisites; parts and accessories thereof, except for: / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

• EU-Viet Nam FTA · Vietnam

  Toys, games and sports requisites; parts and accessories thereof, except for: / or: Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 9504400000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 9504400000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 9504 40 00 Sep 28, 2016 · Regulation on EUR-Lex
  An article (so-called ‘memory card game’) comprising 20 square cards, made of cardboard and measuring approximately 60 × 60 mm. All cards have the same design/image on the reverse and various images on the face. Every card contains an image that can be paired with another card (couples contain the same image on the face).

  This card game is suitable for two to four players. See image (*1).

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9504 and 9504 40 00 . CN code 9504 40 00 covers card games of all kinds. The form of the cards and the way they are used (held in the hand and/or placed on the table) is not relevant (see also the Harmonised System Explanatory Notes to heading to 9504 , point (11)). Classification under CN code 9504 90 80 as other games is therefore excluded. Consequently, the product is to be classified under CN code 9504 40 00 as playing cards.

• 9504 40 00 Nov 26, 2012 · Regulation on EUR-Lex
  A set put up for retail sale consisting of the following articles:

  — 2 packs of playing cards, — 300 poker chips, — a dealer chip, — a DVD with instructions. It is presented in a case made of aluminium with an interior which is specially fitted to contain the articles. The articles are to be used together to play a game of poker. The chips and the DVD are supplementary to the playing cards and cannot be used individually. (*1) See image.

  Reasons

  Classification is determined by General Rules 1, 3(b), 5(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9504 and 9504 40 00 . The articles are put up together to carry out a specific activity of playing a game of poker and therefore fulfil the criteria for classification as goods put up in sets for retail sale. The playing cards give the set its essential character; the other articles are supplementary. The specially fitted case containing the set of articles is to be classified together with the articles. The set is therefore to be classified under CN code 9504 40 00 as playing cards.

UK advance tariff rulings for 9504400000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 9504400000 Valid Jan 3, 2024 to Jan 2, 2027 · Ruling 600009366 on GOV.UK

  A 2-player card game consisting of a deck of 33 playing cards based on a film series, five tokens, 1 gameboard and one instruction sheet. Packaged in a cardboard box with information about the product and pictures on the outside.

  Justification

  Classification has been determined in accordance with: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 9504 - Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment GIR 3 (B) has been used as the playing cards are considered to be the essential character GIR 6 has been used to classify the goods to subheading level 950440 – Playing cards Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 95 Harmonised System Explanatory Notes (HSEN)s …

• UK 9504400000 Valid Jan 17, 2025 to Jan 16, 2028 · Ruling 600011818 on GOV.UK

  Collectable trading card game cards. Printed on the front of the card is a character from a well-known animated series, together with their name and various categories. On the back is a printed motif from the series. The cards are approximately 88.9mm x 63.5mm in dimension. The cards can be traded to make a complete set or can be used to pit your character against an opponent’s character. They can be singular loose cards or packaged together within plastic packs of several cards. They will put put up for retail sale.

  Justification

  Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 9504: Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. GIR 3B - Has been used as the card trading game is considered to be the essential character. GIR 6 - Has been used to classify the goods to subheading level 950440: Playing cards. Also classified in accordance with: Chapter 49 note 1 (C) exclusion Harmonised System Explanatory Notes (HSEN) …

• UK 9504400000 Valid Jun 24, 2025 to Jun 23, 2028 · Ruling 600013359 on GOV.UK

  A well known family board game for ages 8 yrs upwards for 2-5 players. It is Ideal for travelling and can be played within 15 minutes. It consists of spell cards, to use for gaining an advantage and collecting points. The first players to assemble 3 magical objects sets wins the game. Packed in a cardboard box.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 9504 - Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. GIR 5(b) has been used to identify the packaging. Packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 950440 - Playing cards. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 9504.

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 950440

• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 95044000

  Covers only part of the goods under this code (act names 95044000).

  Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Playing cards

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 950440

Extra-EU imports

€499.4M

24,879 t

Extra-EU exports

€257.8M

Top origin countries by import value

1. Japan €203.4M
2. United States €146.7M
3. China €107.4M
4. United Kingdom €8.1M
5. South Korea €7.6M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 950440

• 2%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure