HS 9503 · Toys, games and sports equipment
Toys
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur toys is up to 3.7% today and reaches zero by 2030; Brazil has left EU toys out of its tariff cuts, so the full duty stays (7 lines reach zero by 2041).
Rates at a glance
Into the EU from Mercosur
18 tariff linesPreferential duty 2026
0–3.7%
Duty-free on all phased lines by
2030
Agreement base rate
0–4.7%
Applied MFN rate today
0–4.7%
Into Brazil from the EU
15 tariff linesPreferential duty 2026
18–20%
Duty-free on all phased lines by
2041
Agreement base rate
2–35%
Applied MFN rate today
18–20%
Work out the duty on your shipment
Opens the calculator with heading 9503 and the corridor filled in.
About this product
Toys, dolls, puzzles and scale models are free in the EU from the start on more than half the lines and phased out within a few years on the rest. Mercosur excludes about half its toy lines and phases out the others over its longest schedule. Toy safety rules apply on both sides regardless of the tariff.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–3.7% | 10 / 18 |
| 2027 | 0–2.8% | 10 / 18 |
| 2028 | 0–1.8% | 10 / 18 |
| 2029 | 0–0.9% | 10 / 18 |
| 2030 | 0% | 18 / 18 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 18.7% | 0 / 15 |
| 2027 | 17.5% | 0 / 15 |
| 2028 | 16.2% | 0 / 15 |
| 2029 | 15% | 0 / 15 |
| 2030 | 13.7% | 0 / 15 |
| 2031 | 12.5% | 0 / 15 |
| 2032 | 11.2% | 0 / 15 |
| 2033 | 10% | 0 / 15 |
| 2034 | 8.7% | 0 / 15 |
| 2035 | 7.5% | 0 / 15 |
| 2036 | 6.2% | 0 / 15 |
| 2037 | 5% | 0 / 15 |
| 2038 | 3.7% | 0 / 15 |
| 2039 | 2.5% | 0 / 15 |
| 2040 | 1.2% | 0 / 15 |
| 2041 | 0% | 7 / 15 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 10
- 4× 8
EU → Mercosur
- E× 8
- 15× 7
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 2–35% | 18–20% | 18–20% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20–35% | 20% | 18.7–20% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 20% | 18–20% | 18–20% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 2–20% | 6–20%2 lines have no single published rate | 1.8–20% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 18 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9503 00 10 | Tricycles, scooters, pedal cars and similar wheeled toys, and dolls' carriages (excl. normal bicycles with ball bearings) | 0 | Free | Free | Free | Free |
| 9503 00 21 | Dolls representing only human beings, whether or not clothed | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 29 | Parts and accessories for dolls representing only human beings, n.e.s. | 0 | Free | Free | Free | Free |
| 9503 00 30 | Electric trains, incl. tracks, signals and other accessories therefor; reduced-size "scale" model assembly kits | 0 | Free | Free | Free | Free |
| 9503 00 35 | Construction sets and constructional toys, of plastics (excl. scale model assembly kits) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 39 | Construction sets and constructional toys (excl. of plastic and scale model assembly kits) | 0 | Free | Free | Free | Free |
| 9503 00 41 | Stuffed toys representing animals or non-human creatures | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 49 | Toys representing animals or non-human creatures (excl. stuffed) | 0 | Free | Free | Free | Free |
| 9503 00 55 | Toy musical instruments and apparatus | 0 | Free | Free | Free | Free |
| 9503 00 61 | Wooden puzzles | 0 | Free | Free | Free | Free |
| 9503 00 69 | Puzzles (excl. of wood) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 70 | Toys, put up in sets or outfits (excl. electric trains, incl. accessories, scale model assembly kits, construction sets and constructional toys, and puzzles) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 75 | Plastic toys and models, incorporating a motor (excl. electric trains, scale model assembly kits, and toys representing animals, human or non-human creatures) | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 79 | Toys and models, incorporating a motor (excl. plastic, electric trains, scale model assembly kits, and toys representing animals, human or non-human creatures) | 0 | Free | Free | Free | Free |
| 9503 00 81 | Toy weapons | 0 | Free | Free | Free | Free |
| 9503 00 85 | Die-cast metal miniature models | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 95 | Plastic toys, n.e.s. | 4 | 4.7% | 4.7% | 3.7% | Freefrom 2030 |
| 9503 00 99 | Toys, n.e.s. | 0 | Free | Free | Free | Free |
Into Brazil from the EU: 15 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9503 00 10 | Wheeled toys for children and dolls' cars | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 21 | Dolls activated by mechanism of rope or electric | E | 35% | 20% | 20% | 20% |
| 9503 00 22 | Other puppets, even dressed | E | 35% | 20% | 20% | 20% |
| 9503 00 29 | Other parts and accessories for dolls | E | 2% | 18% | 18% | 18% |
| 9503 00 31 | Filled toys representing animals or non-human beings | E | 35% | 20% | 20% | 20% |
| 9503 00 39 | Other toys representing animals or non-human beings | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 40 | Electric trains, including rail tracks, signs, accessories | E | 35% | 20% | 20% | 20% |
| 9503 00 50 | Reduced models, whether or not animated, in assembly sets, except electric trains etc. | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 60 | Other kits and toys for construction | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 70 | Puzzles | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 80 | Other toys, put up in sets or outfits | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
| 9503 00 91 | Toy musical instruments and apparatus | E | 35% | 20% | 20% | 20% |
| 9503 00 97 | Other toys with electric motor | E | 35% | 20% | 20% | 20% |
| 9503 00 98 | Other toys of friction, mechanical or spring-operated | E | 35% | 20% | 20% | 20% |
| 9503 00 99 | Other toys of any kind | 15 | 35% | 20% | 18.7% | Freefrom 2041 |
Related products
- 9403Furniture
- 9401Seats
- 9021Orthopaedic appliances and implants
- 9018Medical and dental instruments
- 8716Trailers and semi-trailers
- 8711Motorcycles
All headings in chapter 95: Toys, games and sports equipment
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.