Verified tariff evidence · HS 950300

Toys import duty in United Kingdom

The exact HS 950300 national lines in this evidence set show a base MFN rate of 0% to 4%. The detailed destination code and product description decide which line applies.

Tariff snapshot checked 20 June 2026; source and line details are shown below.

The short answer

Base MFN duty
0% to 4%
National tariff lines found
28 exact-HS6 lines
Import tax input
20% — Standard UK import VAT rate unless reduced/zero/exempt treatment applies.
Tariff source
UK Online Trade Tariff

This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.

National tariff lines under HS 950300

Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.

United Kingdom MFN lines extracted from UK Online Trade Tariff
National code Official description MFN rate
9503001000 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages 0%
9503002110 Ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made 4%
9503002190 Other 4%
9503002900 Parts and accessories 0%
9503003000 Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits 0%
9503003500 Of plastics 4%
9503003910 Hand-made, of wood 0%
9503003990 Other 0%
9503004100 Stuffed 4%
9503004910 Hand-made, of wood 0%
9503004990 Other 0%
9503005510 Hand-made, of wood 0%
9503005590 Other 0%
9503006110 Hand-made 0%
9503006190 Other 0%
9503006900 Other 4%
9503007000 Other toys, put up in sets or outfits 4%
9503007500 Of plastics 4%
9503007900 Of other materials 0%
9503008110 Hand-made, of wood 0%
9503008190 Other 0%
9503008500 Die-cast miniature models of metal 4%
9503008700 Portable interactive electronic education devices primarily designed for children 0%
9503009530 Miniature engine: -consisting of a plastic body, -containing a spring, -providing movement of gear shafts with spring tension, for use in the manufacture of the toys under heading 9503 4%
9503009540 Miniature engine driven by mechanical friction: -consisting of a plastic body, -with shaft length 10,5 cm or more but not more than 14,5 cm, -containing a metal disc, -creating movement by causing the gears to rotate with the friction force, for use in the manufacture of the toys under heading 9503 4%
9503009590 Other 4%
9503009910 Hand-made, of wood 0%
9503009990 Other 0%

Classification checks for toys

HS 950300 is a broad six-digit toys provision. National tariff lines divide dolls, construction sets, wheeled toys, puzzles, models and many other products, so the detailed product description matters.

  1. What type of toy is it?
  2. Is it a set containing several articles?
  3. Do age, safety or material rules affect import requirements?

See what HS 950300 includes and excludes.

Worked import-cost example

This illustration uses £1,000.00 of goods, £75.00 shipping and £25.00 insurance. The illustration treats goods, shipping and insurance as the planning customs value.

Effect of the evidenced MFN line on the example shipment
Scenario Rate Duty Import tax Illustrative total
Lowest evidenced line 0% £0.00 £220.00 £1,320.00
Highest evidenced line 4% £44.00 £228.80 £1,372.80

Tax limitation: Standard UK VAT is used for the illustration. The product may instead be reduced-rated, zero-rated or exempt.

Change the shipment values or origin

The estimator can compare the base line with any imported preference or trade-measure evidence.

Shipment value

Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.

Loading calculator...
Estimated import cost
United Kingdom
Product row used
Estimate will appear after tariff data loads.
Estimated totalLoading ratesGoods, shipping, insurance, calculated duty, known extra duties, and VAT/GST where available.
Customs value£1,100.00
DutyWaiting for duty dataLoading
Extra dutiesCheckingLoading
VAT/GSTWaiting for VAT/GST dataLoading
How this was worked out

Duty basis: loading duty data.

VAT/GST basis: loading VAT/GST data

Extra duties are included only where the available data matches this product and route.

Choose a product row

Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.

Evidence and official sources

  • Classification and base MFN tariff UK Online Trade Tariff

    Exact HS 950300 rows; snapshot 20 June 2026.

  • Import tax HMRC VAT rates

    Standard UK import VAT rate unless reduced/zero/exempt treatment applies.

Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after that date, so check it again before placing an order or making a declaration.

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