ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF

1. This Chapter does not cover:

(a) Candles (heading 3406);

(b) Fireworks or other pyrotechnic articles of heading 3604;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 4206 or Section XI;

(d) Sports bags or other containers of heading 4202, 4303 or 4304;

(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);

(f) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(g) Walking-sticks, whips, riding-crops or the like (heading 6602), or parts thereof (heading 6603);

(ij) Unmounted glass eyes for dolls or other toys, of heading 7018;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(l) Bells, gongs or the like of heading 8306;

(m) Pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non­volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543);

(n) Sports vehicles (other than bobsleighs toboggans and the like) of Section XVII;

(o) Children’s bicycles (heading 8712);

(p) unmanned aircraft (heading8806);

(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);

(r) Spectacles, goggles or the like, for sports or outdoor games (heading 9004);

(s) Decoy calls or whistles (heading 9208);

(t) Arms or other articles of Chapter 93;

(u) ³[Lighting strings] ^old[Electric garlands] of all kinds (heading 9405)];

(v) monopods, bipods, tripods and similar articles (heading 9620);

(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).

2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

4. Subject to the provisions of Note 1, heading 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of rule 3(b) of the General rules for Interpretation of this schedule, and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

5. Heading 9503 does not cover articles which, on account of their design shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys”(classification in their own appropriate heading).

6. For the purposes of heading 9508:

(a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) The expression “water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposesbuilt path. Water park amusements only include equipment designed specifically for water parks; and the expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading9504.

This heading does not include equipment more specifically classified elsewhere in the Nomenclature.

SUB-HEADING NOTE:

Subheading 9404 50 covers:

(a)    Video game consoles from which the image is reproduced on television receiver, a monitor or external screen or surface; or

(b)   Video game machines have a self-contained video screen, whether or not portable.

This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504 30).

Policy Conditions of this Chapter:

(1) Recreational bodies may be granted licences for import of restricted items to the extent of 15% of the Foreign Exchange earned by them through their membership, subscription and other dues received in Foreign Exchange. Such licences shall be granted essentially for their own use. An application for grant of such licenses may be made in the form given in ANF 2B of the Handbook of Procedures, Vol.I to the Directorate General of Foreign Trade alongwith documents prescribed therein.

(2) Import of toys (all items under EXIM codes 95030010, 95030020, 95030030 and  95030090) shall be permitted freely when accompanied

 by the following  certificates:-

(i) A certificate that the toys being imported conform to the standards prescribed by Bureau of Indian Standards (BIS):-  

(a) IS 9873 (Part  1) -Safety of Toys; Part -1 Safety aspects related to mechanical and physical properties (third revision)

(b) IS 9873 (Part 2)- Safety of Toys; Part -2 flammability (Third revision)

(c) IS 9873 (Part 3)- Safety of Toys; Migration of certain elements (Second revision)

(d) IS 9873 (Part 4) Safety of Toys; Part - 4 Swings, Slides and similar activities Toys for indoor and outdoor family domestic use.

(e) IS- 9873   (Part   7)  - Safety  of Toys;   Part-7 Requirements and test methods for finger paints.

(f) IS: 9873 (Part 9) - Safety of Toys; Part - 9 Certain phthalates esters in toys and Children's products.  

(g) IS :15644-Safety of Electric Toys.

(ii) Certificate that the toys being imported conform to the standards prescribed in IS: 9873 Part - 1. Part - 2. Part - 3, Part - 4, Part - 7. Part - 9 and 15644:2006.

(iii) Sample will be randomly picked from each consignment and will be sent to NABL accredited Labs for testing and clearance may be given by Customs on the condition that the product cannot be sold in the market till successful testing of the sample. Further, if the sample drawn fails to meet the required standards, the consignment will be sent back or will be destroyed at the cost of importer.

3.  Import of Unmanned Aircraft System (UAS)/Unmanned Aerial Vehicle (UAVs)/Remotely Piloted Aircraft (RPAs)/drones is ‘Restricted’ requiring prior clearance of the Directorate General of Civil Aviation (DGCA) and import license from DGFT.
Further, import of Civil Remotely Piloted Aircraft (RPA) is governed as per the Guidelines issued by the Directorate General of Civil Aviation vide F.No.05- 13/2014-AED Vol. IV dated 27th August, 2018.
However, Nano category (less than or equal to 250 grams) and operating below 50ft/ 15 meters above ground level requires Equipment Type Approval (ETA) from WPC Wing, Department of Telecommunications for operating in de - licensed frequency band(s) and does not require import clearance of the Directorate General of Civil Aviation (DGCA) or import license from DGFT.

1. Deleted Vide Notification No. 20/2015-2020 Dated 07.07.2022

2. Inserted Vide Notification No. 20/2015-2020 Dated 07.07.2022

3. Substituted Vide Notification No. 20/2015-2020 Dated 07.07.2022