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Heading · Chapter 95 · Section XX, Miscellaneous manufactured articles

HS 9503Tricycles, 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 allkinds

Toys, games and sports requisites; parts and accessories thereof

Customs duty
70%
4 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9503 00Tricycles, 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 kinds70%5% or 18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 70%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5% or 18%, depending on the goods.
  • Until 21 September 2025 5%, 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 34Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll)5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 496Toy balloons made of natural rubber latex5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 497Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 616Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20255% or 18%22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9503Tricycles, scooter, 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——
950301Cricket bats made of plastic1.4%—
950302Plastic rounder bat1.4%—
950303Cricket set made of plastic consisting of two bats, two balls, two bases and six stumps in a nylon carrying bag1.4%—
950304Soft toys made of textile fabrics with or without polyfill stuffing1.4%—
950399Other1.4%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

China: the same goods (9503)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 7 expired under 9503. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9503.00.10.00Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages三轮车、踏板车、踏板汽车和类似的带轮玩具;玩偶车0%MFN rate (no APTA concession on this line)0%13%13%L
9503.00.21.00Toy animals, whether or not dressed动物玩偶,不论是否着装0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.29.00Other dolls, whether or not dressed其他玩偶,不论是否着装0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.60.00Intellectual toys智力玩具0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.83.10Toy drones玩具无人机0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.83.90Toys and models, with power-operated devices带动力装置的玩具及模型0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.89.00Other toys, n.e.s.其他未列名玩具0%MFN rate (no APTA concession on this line)0%13%13%ALM
9503.00.90.00Parts of toys or models玩具、模型零件0%MFN rate (no APTA concession on this line)0%13%13%ALM
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous9406Prefabricated buildingsOne level upChapter 95Toys, games and sports requisites; parts and accessories thereofNext9504Video 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, banknotes, bank cards, tokens or by any other means of payment

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.

Heading 9503: Tricycles, scooters, pedal cars and similar wheeled toys, dolls carri… — duty, GST and import rules | SCM INSIGHTS