Swim Spa (Tariff notice 1)
Check the tariff classification for Swim Spas.
New regulation
A new regulation was published on 19/11/2025 and entered into force 20 days after this date.
Reg. 2025/2349
This is not considered a change in Northern Ireland practice.
Description of the goods
Bathing unit, so-called swim spa, for outdoor use, made of ABS plastic, measuring approximately 420 × 225 × 127 cm. The article has a net weight of 800 kg, and a volume of 5,000 litres.
The swim spa is equipped with:
- massage nozzles,
- counterflow nozzles with powerful jets,
- massage pumps,
- a heating system,
- a filtering system,
- a circulation pump,
- an air regulator,
- an ozone wash chamber,
- LED lighting,
- a handrail and neck pad,
- full insulation and wood cladding.
The article has a graduated basin, including 6 places for massage with a total of 36 nozzles (1 place with 12 nozzles, 1 place with 8 nozzles, 1 place with 6 nozzles, 2 places with 4 nozzles and 1 place with 2 nozzles). It also provides a swimming area for one person of approximately 3 meters in length, with 4 nozzles (with powerful jets, for counter-current/ ‘in place’ swimming)
It is designed to be used as a hydromassage apparatus and as a swimming pool for swimming and other water-based exercise.
Classification (Combined Nomenclature (CN) code)
9506 99 90
Reason
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9506, 9506 99 and 9506 99 90.
The product is considered composite goods within the meaning of general rule 3(b), consisting of a hydromassage apparatus of heading 9019 and a swimming/paddling pool of heading 9506. The product shall be classified as if it consisted of the component which gives it its essential character.
As the article is specifically designed to function simultaneously as a hydromassage apparatus and as a swimming pool, the component giving the essential character to the product cannot be determined. Both the special nozzles and pumps necessary to perform the hydromassage/spa therapy and the pool equipped with the special nozzles with powerful jets, for the counter-current swimming or other water-based exercise, are of equal importance.
Consequently, the product is to be classified under the heading that occurs last in numerical order among those which equally merit consideration, that is under heading 9506, as a swimming pool.
The product is therefore to be classified under CN code 9506 99 90, as a swimming pool.
For reference: Product images are contained within the new regulation.
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.