Custom Tariff 2021-22 - Section 20 - Chapter 95 - Toys, Games and Sports Requisites; parts and accessories thereof

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)

9501	Omitted	*	*	*
9502	Omitted	*	*	*
9503	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
9503 00	-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:
9503 00 10	---Of wood	u	60%	-	BCD:25% w.e.f 02.02.2022 15% upto 01/02/2022 ^Condition IGST: See Extract
9503 00 20	---Of metal	u	60%	-	BCD: 25% w.e.f 02.02.2022 15% upto 01/02/2022 ^Condition IGST: See Extract
9503 00 30	---Of plastics	u	60%	-	BCD: 25% w.e.f 02.02.2022 15% upto 01/02/2022 ^Condition IGST: See Extract
9503 00 90	---Other	u	60%	-	BCD: 25% w.e.f 02.02.2022 15% upto 01/02/2022 ^Condition BCD: 80% concession on specified countries IGST: See Extract
9504	Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment^old[Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment]
9504 20 00	- Articles and accessories for billiards of all kinds	u	20%	-	BCD: 5% ^Condition BCD: NIL for specified countries IGST: See Extract
9504 30 00	- Other games, operated by coins, bank notes, bank cards, tokens or by other means of payment, other than bowling alley equipment	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9504 40 00	- Playing cards	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9504 50 00	- Video games consoles and machines, other than those of subheading 9504 30	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9504 90	- Other :
9504 90 10	-- Chess set, all types	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9504 90 20	-- Carrom Board with or without coins and strikers	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9504 90 90	-- Other	u	20%	-	BCD: 5% ^Condition IGST: See Extract
9505	Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
9505 10 00	- Articles for Christmas festivities	Kg.	20%	-	IGST: 18%
9505 90	- Other :
9505 90 10	-- Magical equipments	Kg.	20%	-	IGST: 18%
9505 90 90	-- Other	Kg.	20%	-	IGST: 18%
9506	Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or out door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools
	- Snow skis and other snow ski equipment :
9506 11 00	- Skis	u	20%	-	BCD: Nil IGST: See Extract
9506 12 00	-- Ski fastenings (ski bindings)	Kg.	20%	-	BCD: Nil IGST: See Extract
9506 19 00	- Other	Kg.	20%	-	BCD: Nil IGST: See Extract
	- Water skis, surf boards, sailboards and other water sport equipment:
9506 21 00	- Sailboards	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 29 00	-- Other	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
	- Golf clubs and other golf equipment:
9506 31 00	-- Clubs, complete	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 32 00	-- Balls	u	20%	-	BCD: Nil IGST: See Extract
9506 39 00	-- Other	Kg.	20%	-	BCD: Nil IGST: See Extract
9506 40 00	- Articles and equipment for table tennis	u	20%	-	BCD: Nil IGST: See Extract
	- Tennis, badminton or similar rackets whether or not strung :
9506 51 00	-- Lawn tennis rackets, whether or not strung	u	20%	-	BCD: Nil IGST: See Extract
9506 59	-- Other :
9506 59 10	-- Squash or racketball badminton rackets, whether or not strung	u	20%	-	BCD: Nil IGST: See Extract
9506 59 90	-- Other	u	20%	-	BCD: Nil IGST: See Extract
	- Balls, other than golf balls and table tennis balls :
9506 61 00	-- Lawn tennis balls	u	20%	-	BCD: Nil IGST: See Extract
9506 62	-- Inflatable :
9506 62 10	-- Football	u	20%	-	BCD: Nil IGST: See Extract
9506 62 20	-- Volley ball	u	20%	-	BCD: Nil IGST: See Extract
9506 62 30	-- Basket ball	u	20%	-	BCD: Nil IGST: See Extract
9506 62 90	-- Other	u	20%	-	BCD: Nil IGST: See Extract
9506 69	-- Other :
9506 69 10	-- Hockey ball	u	20%	-	BCD: Nil IGST: See Extract
9506 69 20	-- Cricket ball	u	20%	-	BCD: Nil IGST: See Extract
9506 69 30	-- Golf ball	u	20%	-	BCD: Nil IGST: See Extract
9506 69 40	-- Rugby ball	u	20%	-	BCD: Nil IGST: See Extract
9506 69 90	-- Other	u	20%	-	BCD: Nil IGST: See Extract
9506 70 00	- Ice skates and roller skates, including skating boots with skates attached	u	20%	-	BCD: Nil IGST: See Extract
	- Other :
9506 91	-- Articles and equipment for general physical exercise, gymnastics or athletics :
9506 91 10	-- Boxing equipment	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: See Extract
9506 91 90	-- Other	Kg.	20%	-	BCD: 10% BCD: NIL for specified countries IGST: See Extract
9506 99	-- Other :
9506 99 10	-- Badminton shuttle cocks	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 20	-- Leg pads and bats for cricket	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 30	-- Shoulder pads for football	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 40	-- Hockey sticks and blades	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 50	-- Polo sticks including blades, shafts and heads	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 60	-- Sports net	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 70	-- Tennis and badminton racket pressures	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 80	-- Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9506 99 90	-- Other	u	20%	-	BCD: Nil BCD: NIL for specified countries IGST: See Extract
9507	Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
9507 10 00	- Fishing rods	u	20%	-	IGST: See Extract
9507 20 00	- Fish hooks, whether or not snelled	Kg.	20%	-	BCD: NIL for specified countries IGST: See Extract
9507 30 00	- Fishing reels	u	20%	-	IGST: See Extract
9507 90	- Other :
9507 90 10	-- Fish landing and butterfly nets	u	20%	-	BCD: NIL for specified countries IGST: See Extract
9507 90 90	-- Other	u	20%	-	BCD: NIL for specified countries IGST: See Extract
9508	Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres
9508 10 00	- Travelling circuses and travelling menageries	Kg.	20%	-	IGST: 18%
	- Amusement park rides and water park amusements:
9508 21 00	- Roller coasters	u	20%	-	IGST: 18%
9508 22 00	- Carousels, swings and roundabouts	u	20%	-	IGST: 18%
9508 23 00	- Dodge�em cars	u	20%	-	IGST: 18%
9508 24 00	- Motion simulators and moving theatres	u	20%	-	IGST: 18%
9508 25 00	- Water rides	u	20%	-	IGST: 18%
9508 26 00	- Water park amusements	u	20%	-	IGST: 18%
9508 29 00	- Other	u	20%	-	IGST: 18%
9508 30 00	- Fairground amusements	u	20%	-	IGST: 18%
9508 40 00	- Travelling theatres	u	20%	-	IGST: 18%
^deleted[9508	Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres
9508 10 00	- Travelling circuses and travelling menageries	Kg.	20%	-	IGST: 18%
9508 90 00	- Other	Kg.	20%	-	IGST: 18%]

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)