Wheeled toys, models and puzzles (Tariff notice 18)
Check the amended tariff classification of tricycles, scooters, pedal cars, dolls carriages, dolls, other toys, reduced-size (scale) models and puzzles.
An update to the Combined Nomenclature of the EU (CNEN) was published on 31 May 2018, Decision 2018/C 186/02.
It’s important to recognise that this notice is considered a change to UK practice.
Amendments to the Explanatory Notes to the CNEN
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
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Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages, dolls, other toys, reduced-size (‘scale’) models and similar recreational models, working or not, puzzles of all kinds.
The following text is inserted as first and second paragraph:
To distinguish between toys representing human beings and toys representing animals or non-human creatures, no account shall be taken of:
their colour (for example, a purple or green skin colour does not give them the character of a non-human creature), and
the background of the characters represented by them or their skills and abilities (for example, their place of birth or their ability to fly).
Where a toy is wearing a mask (whether or not with, for example, animal ears) leaving large or recognisable parts of the human face visible or identifiable, or if the mask can be removed and reveals humanoid features, it is to be seen as a toy representing a human being.
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.