Guidance

Articles and equipment for general physical exercise (Tariff notice 28)

Check the changes to the tariff classification of articles and equipment for general physical exercise.

An explanatory note 2018/C362/04 to the Combined Nomenclature of the EU dated 8 October 2018 was published in C362/5.

This is considered a change in UK practice.

Article 9(1)(a) of Council Regulation (EEC) No 2658/87

On page 383:

‘9506
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools’.

The following text shall be added after the existing text:

‘This heading does not include resistance bands, fitness bands or similar products without handles.

They are usually packed individually or in packs of two or more for retail sale.

They are available in different colours and sizes and may have imprints.

According to their objective characteristics, these bands are not identifiable as articles for general physical exercise.

Consequently, they are to be classified according to their constituent material, for example in heading 4008 as ‘strips of non-cellular rubber’ (see also note 1 and note 9 to Chapter 40).’

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This tariff notice is published for information purposes only.

Published 10 October 2018