완구ㆍ게임용구ㆍ운동용구와 이들의 부분품과 부속품(ko) › 세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형 , 각종 퍼즐(ko)

Other toys

HS 950300United States → China

Destination duty

MFN

VAT (增值税)

13% (9% for listed goods)

Clearance difficulty

Broker recommended

1Overview

Destination duty: 0% (MFN, 95030010) — No preferential agreement with United States — the basic / MFN rate applies.
VAT (增值税): 13% (9% for listed goods)
This code covers: Other toys
Regime to watch: China cross-border e-commerce retail import positive listGoods moved through the cross-border e-commerce retail channel may get relaxed registration/filing within RMB 5,000 per order and RMB 26,000 per year, but only for positive-list items; general trade rules differ.customs.gov.cn

Key points

Cross-border e-commerce retail import: RMB 5,000 per transaction and RMB 26,000 per person per year; within the limits the tariff is 0% and VAT and consumption tax are levied at 70% of the statutory amount.
Import VAT is 13% as standard and 9% for listed goods such as grain, edible oil, books and agricultural products; consumption tax applies to listed goods, with high-end cosmetics at 15%.
The consignee needs customs registration; foreign trade operator registration was abolished from 2022-12-30. The company may self-declare or entrust a registered customs broker.
Overseas food manufacturers must complete GACC Decree 248 registration through CIFER before their goods can be imported.
Products in the CCC catalogue need a compulsory product certification certificate; cosmetics need NMPA registration or filing and a Chinese label.

As of: 2026-01-01

2Classification

HS6 names

ko세발자전거ㆍ스쿠터ㆍ페달 자동차와 이와 유사한 바퀴가 달린 완구, 인형용 차, 인형과 그 밖의 완구, 축소 모형과 이와 유사한 오락용 모형(작동하는 것인지에 상관없다), 각종 퍼즐
enOther toys
zh_hant其他玩具
zh_hans其他玩具

China tariff lines

Line	Description
95030010	---供儿童乘骑的带轮玩具（例如，
95030021	----动物
95030029	----其他
95030060	---智力玩具
95030083	----带动力装置的玩具及模型
95030089	----其他
95030090	---零件、附件

United States export-side line (reference)

9503.00.00Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof
9503.00.00.11Under 3 years of age
9503.00.00.133 to 12 years of age
9503.00.00.71Under 3 years of age
9503.00.00.733 to 12 years of age
9503.00.00.90Other

Not your product? Search again

As of: 2026-01-01

3Duty & tax

No preferential agreement with United States — the basic / MFN rate applies.

Line	Description	MFN	General	Provisional
95030010	---供儿童乘骑的带轮玩具（例如，	0%	80%	—
95030021	----动物	0%	80%	—
95030029	----其他	0%	80%	—
95030060	---智力玩具	0%	80%	—
95030083	----带动力装置的玩具及模型	0%	80%	—
95030089	----其他	0%	80%	—
95030090	---零件、附件	0%	80%	—

· VAT = (dutiable value + duty + consumption tax) x rate. The standard rate is 13%; grain, edible vegetable oil, books, agricultural products and other listed goods take 9%.
· Consumption tax applies to the goods listed in the Provisional Regulations on Consumption Tax, for example high-end cosmetics at 15%, alcohol, tobacco, jewellery and cars; ordinary cosmetics have been exempt since 2016-10-01.
· Cross-border e-commerce retail imports within the limits: 0% tariff, with VAT and consumption tax at 70% of the statutory amount. Above the single-transaction limit, ordinary goods rates apply in full.
· Personal articles arriving by post outside the cross-border e-commerce channel are taxed under the postal article tax, whose headings and rates GACC publishes.
· Duty rates come in four kinds: MFN, agreement rates (Korea-China FTA, RCEP, ECFA arrangements), general rates and the provisional rates published each year.

Landed-cost estimate

Goods valueFreight & insurance (optional)

Duty rate used: 0%
Customs value: —
Duty: —
VAT (增值税): —
Estimated total: —

A rough estimate. The real amount depends on valuation, classification and origin determination.

As of: 2026-01-01

4Requirements

CCC童车类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
三轮车、踏板车、踏板汽车和类似的带轮玩具；玩偶车
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
动物玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
其他玩偶，不论是否着装
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
智力玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
玩具无人机
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
带动力装置的玩具及模型
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC童车类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
其他未列名玩具
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC电玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC塑胶玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC金属玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC弹射玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn
CCC娃娃玩具类产品Reference only · 2020 catalogueMandatory
玩具、模型零件
Agency:
市场监管总局海关总署公告2020年第21号市场监管总局海关总署关于发布强制性产品认证目录产品与2020年商品编号对应参考表的公告
Document:
third_party_certification
gov.cn

Agencies involved

General Administration of Customs (GACC)Import clearance, tax collection, inspection and quarantine, overseas food manufacturer registrationcustoms.gov.cn
China International Trade Single WindowSingle entry point for declarations, enterprise registration and CIFER registrationsinglewindow.cn
Ministry of Commerce (MOFCOM)Import licences and automatic import licences, foreign trade administrationmofcom.gov.cn
State Administration for Market Regulation (SAMR), including CNCACompulsory product certification (CCC) catalogue and certification managementsamr.gov.cn
National Medical Products Administration (NMPA)Registration and filing of cosmetics, drugs and medical devicesnmpa.gov.cn
State Taxation AdministrationVAT and consumption tax policychinatax.gov.cn

As of: 2020-04-22 (reference)

5Documents

United States export documents

Commercial invoice
Issued by:
Exporter
When:
With the shipment
Buyer, seller, description, quantity, value, currency, terms of sale and country of origin; used by the destination customs authority as well.
Official page
Packing list
Issued by:
Exporter
When:
With the shipment
Carton-level contents, weights, dimensions and marks.
Official page
Bill of lading or air waybill
Issued by:
Carrier or freight forwarder
When:
Issued at loading
Contract of carriage; the ocean bill of lading is also the document of title.
Official page
Electronic Export Information (EEI) and ITN
Issued by:
Exporter or authorised agent, filed in AESDirect within ACE
When:
Before lading, on the deadline for the mode of transport
Required when a single Schedule B or HTS line exceeds US$2,500 or a licence is required. The ITN is the proof of filing.
Official page
Shipper's Letter of Instruction (SLI)
Issued by:
Exporter
When:
When a forwarder files on the exporter's behalf
Authorises the forwarder as agent and carries the data needed for the AES filing.
Official page
Export licence
Issued by:
Bureau of Industry and Security (EAR) or Directorate of Defense Trade Controls (ITAR)
When:
Before export, when the ECCN or USML category and destination require it
Licence exceptions may be available; the licence or exception is cited in the AES filing.
Official page
Certification of origin for a free trade agreement
Issued by:
Exporter or producer
When:
Provided to the buyer for its import claim
KORUS uses self-certification with no prescribed form. There is no agreement covering Taiwan or mainland China.
Official page
Certificate of Free Sale or FDA export certificate
Issued by:
U.S. Food and Drug Administration or a state authority
When:
When the importing country's authority asks for it
Common for food, dietary supplements, cosmetics, drugs and medical devices going to Korea, Taiwan or mainland China.
Official page
Power of attorney to the forwarder
Issued by:
Exporter
When:
Before the forwarder acts
Needed for the forwarder to file EEI and act before CBP as authorised agent.
Official page

China import documents

Import goods declaration (进口货物报关单)
Issued by:
Consignee or an entrusted customs broker, filed through the Single Window
When:
Within 14 days from the day the conveyance declares entry
Cross-border e-commerce retail imports use their own declaration forms and supervision codes.
Official page
Commercial invoice
Issued by:
Exporter
When:
With the declaration
The primary basis for the dutiable value; description, specification, quantity, unit price, terms of sale and origin should all be stated.
Official page
Packing list
Issued by:
Exporter
When:
With the declaration
Used for reconciliation during examination.
Official page
Bill of lading or air waybill
Issued by:
Carrier or freight forwarder
When:
Issued at loading
Reconciled against the manifest and used to take delivery.
Official page
Certificate or declaration of origin
Issued by:
Issuing body in the place of export, or an approved exporter
When:
When claiming an agreement rate
Korean origin may use a Korea-China FTA or RCEP certificate; goods from Taiwan on the early harvest list use an ECFA certificate of origin.
Official page
Import licence or automatic import licence
Issued by:
Ministry of Commerce and its authorised issuing bodies
When:
Before declaration, for goods under licence management
Whether one is needed is read from the regulatory conditions attached to the commodity code.
Official page
Inspection and quarantine documents
Issued by:
Customs (formerly the entry-exit inspection and quarantine authority)
When:
With or before the declaration
Quarantine permits, health certificates and origin quarantine certificates for animals, plants and their products; Chinese labels and conformity documents for imported food.
Official page
CCC certificate
Issued by:
Designated certification bodies under SAMR and CNCA
When:
Before declaration, for products in the CCC catalogue
Products outside the catalogue, or that meet the waiver conditions, can obtain an exemption certificate under the rules.
Official page
Overseas manufacturer registration number and product registration or filing
Issued by:
GACC (CIFER) and NMPA
When:
Completed before the goods are shipped
Imported food needs the GACC Decree 248 overseas manufacturer registration number; cosmetics need NMPA registration for special cosmetics or filing for ordinary cosmetics.
Official page

6Procedure

Registration and pre-clearance stepsComplete customs registration as consignee, check the regulatory conditions attached to the commodity code, and obtain in advance any import licence, quarantine permit, CCC certificate and overseas manufacturer registration number.
Manifest and arrivalThe carrier transmits the manifest and, after berthing, the goods are discharged into a customs supervision area.
DeclarationThe import goods declaration is filed through the Single Window, by the consignee or an entrusted broker, within 14 days from the day the conveyance declares entry. A late-declaration fee applies after that.
Examination and inspectionCustoms reviews the documents and may examine the goods; goods within the inspection and quarantine scope may also be sampled and laboratory-tested.
PaymentPay duty, import VAT and consumption tax, normally by electronic payment. Qualifying enterprises can use facilitation measures such as consolidated tax payment.
Release and post-clearanceThe goods are released and collected. Customs operates post-clearance audit and voluntary disclosure, so declaration errors can be corrected under the rules.

Registration and pre-clearance stepsAs for ocean cargo: complete customs registration and obtain the required licences, certificates and registrations.
Manifest and arrivalThe airline transmits the manifest and the goods enter a customs supervision area.
DeclarationThe declaration is filed through the Single Window, with the same 14-day deadline.
Examination and paymentComply with examination and inspection, then pay duty, VAT and consumption tax.
ReleaseCollect the goods from the supervision area after release.

Identify the channelDistinguish cross-border e-commerce retail import (supervision codes such as 9610 and 1210) from ordinary express consignments and personal postal articles; the tax treatment and documents differ.
Three-document matchingFor cross-border e-commerce retail imports the platform, the payment company and the logistics company each transmit the order, payment record and waybill to customs, which releases the goods once the three match.
Limits and taxWithin RMB 5,000 per transaction and RMB 26,000 per year the tariff is 0% and VAT and consumption tax are levied at 70%. Above the single-transaction limit, ordinary goods rates apply in full. Personal postal articles are taxed under the postal article tax.
Positive list and accessCross-border e-commerce retail import goods must be on the published list of eligible goods, and food and cosmetics remain subject to registration, filing and labelling requirements.
Release and deliveryAfter the tax position is settled the goods are released and delivered by the logistics company; returns follow their own management rules.

Declaration on arrivalTravellers carrying goods above the allowance or on the declarable list must declare truthfully and use the declaration channel.
AllowancePersonal articles for a resident traveller's own use acquired abroad are exempt up to a total of RMB 5,000, subject to a list of goods that never qualify.
Above the allowancePersonal articles above the allowance are taxed under the postal article tax; a single indivisible article is taxed on its full value.
Commercial goodsGoods carried for sale follow the ordinary goods import procedure even when hand-carried, and must satisfy licensing, certification and quarantine requirements.

Show United States export-side steps

Classify and screenDetermine the Schedule B number, check whether the item has an ECCN on the Commerce Control List or falls under the USML, and screen the buyer, end user and end use against the OFAC and BIS lists.
Book and documentBook with the carrier or forwarder, and prepare the commercial invoice, packing list and Shipper's Letter of Instruction. Obtain any export licence that applies.
File EEIFile the EEI in AESDirect at least 24 hours before the cargo is loaded onto the vessel, and record the ITN returned by the system.
Deliver and ladeDeliver the cargo to the terminal. The carrier cites the ITN on its outbound manifest; without it the goods should not be laded.
Departure and documentsAfter sailing, collect the bill of lading and send the shipping documents and the origin certification to the buyer for its import clearance.
RecordkeepingKeep the export records, generally for five years from the date of export, and correct the AES filing if the shipment particulars change.

7Difficulty

Broker recommended

Score: 0.87

A signal derived from public data, not advice.

Why this reading

regime[SAMR/CNCA] Ride-on toys, electric, plastic, metal, projectile and doll toys are CCC-certified: factory inspection, type testing and the CCC mark; uncertified goods cannot clear customs.gov.cn2026-09-07
requirement6 destination import requirement(s) found: 童车类产品, 电玩具类产品, 塑胶玩具类产品gov.cn2026-09-07
ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesrulings.cbp.gov2026-09-07

Components

Import requirements	0.92	童车类产品 gov.cn电玩具类产品 gov.cn塑胶玩具类产品 gov.cn
Classification ambiguity	0.62	US CROSS 1464건 중 복수 세번 결정 비율 24% · 같은 사건에서 함께 검토된 다른 HS6 194개 rulings.cbp.govCN 자체 결정례 없음 — 미국 CROSS 지표를 품목 고유 난이도 대리지표로 사용 rulings.cbp.gov중국 결정례 코퍼스 미보유 — 전량 대리지표
Regulatory regime	0.93	CCC 强制性产品认证 — 玩具类产品 gov.cn

United States origin-side note: No US export PGA mapping (EAR and sanctions screening still apply). cbp.gov

As of: 2026-09-07

8Cases

No rulings held for this HS code.

Show rulings from other countries (45)

Sources: People's Daily Overseas Edition: how cross-border e-commerce retail imports are taxed (customs Q&A) · MOFCOM policy database: Notice on improving the tax policy for cross-border e-commerce retail imports · State Taxation Administration: Notice on adjusting the consumption tax policy for cosmetics · GACC online service guide: enterprise registration and declaration · China International Trade Single Window · General Administration of Customs of China · State Administration for Market Regulation · Census Bureau: Foreign Trade Regulations frequently asked questions · eCFR: 15 CFR part 30, Foreign Trade Regulations · CBP: Automated Export System (AES) · International Trade Administration: Electronic Export Information (EEI) · Bureau of Industry and Security: Export Administration Regulations · Census Bureau: Schedule B search engine

I am a: Individual / small seller — Changes which blocks are emphasised