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Customs Clearance of Children’s Toys
We check the HS code, the certificate and the labelling codes before the cargo arrives, so questions about documents are resolved before the lot is released.
✔ Release on the day the declaration is submitted with a complete document package
✔ Multimodal transport: sea, road, rail, air
✔ Over 10 years in the market
✔ We work throughout Russia and the EAEU
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Customs clearance of children’s toys rests on four things: the HS code (customs nomenclature of the Eurasian Economic Union (EAEU), TN VED), the certificate under TR CU 008/2011 (Technical Regulation of the Customs Union), “Chestny ZNAK” (Honest Sign) codes and the correct VAT rate. A mistake in any of them means a delayed release or extra payments. We clear toy shipments and organize delivery from China and other countries. The rules in this text are stated as of autumn 2026.
What We Do When Clearing Toys
Customs clearance is our core specialization. For a toy shipment, the work includes:
- Document check before shipment: contract, invoice, specification, certificate.
- HS code selection: a justification based on the description, photos and composition of the goods.
- Payment calculation: import duty, VAT and customs fees for each line item.
- Packaging requirements: we advise what must be on the packaging: the EAC mark, age, warnings, text in Russian.
- Labelling code control: whether DataMatrix codes are present and whether they appear in the customs declaration.
- Filing the customs declaration (DT): declaring the goods and answering customs requests.
- Release and delivery: after release, the cargo is handed over for transport with the same operator.
Organizing certification, applying DataMatrix codes and checking the brand against the IP register (TROIS — Customs Register of Intellectual Property) — we do it ourselves and through partners.
If You Sell on Marketplaces
For sellers on Wildberries and Ozon, three requirements come together. A certificate under TR CU 008/2011 is needed both for sale and for the 10% VAT rate. “Chestny ZNAK” codes are applied before release. The product name in the customs declaration, the certificate and the marketplace listing must match, or questions about the documents arise.
A Toy or Not: Where Classification Starts
Whether the technical regulation treats a product as a toy determines the code, the rates, the certificate and the labelling. Annex 1 to TR CU 008/2011 lists products that are not toys: Christmas tree decorations, sports equipment for children weighing more than 20 kg, scuba diving equipment and swimming learning aids, sanitary and hygiene products for children, and others. Decision of the Eurasian Economic Commission (EEC) Council No. 50 of 14 May 2024, in force since 26 November 2024, added souvenirs, computer games and kits for growing plants and living organisms to this list.
Borderline cases where classification determines the whole document package:
- Musical activity mat. Whether it is a toy or a floor covering depends on its purpose and construction. The answer determines the code and the regulation.
- Rattle and teether. A rattle is a toy under TR CU 008/2011. Depending on its construction and HS code, a teether may fall under child care products under TR CU 007/2011. For disputed items, the code is set by construction and purpose.
- Textile carnival costume. As a rule, it is classified as clothing (groups 61 or 62 of the EAEU customs nomenclature), not as a product of heading 9505.
- Experiment kit. The regulation classes children’s chemistry sets as toys, but they have separate limits on substances and mandatory warning labels.
Children’s goods that are not toys are cleared under TR CU 007/2011, with their own documents. The final decision on the code is made by customs. We substantiate the code with a description, photos and a specification.
Main HS Codes for Toys
Toys fall under group 95 of the EAEU customs nomenclature (TN VED, based on the HS). Heading 9503 00 covers toys proper: dolls, stuffed toys, construction sets, puzzles, kits, radio-controlled models. Heading 9504 covers board and other games, playing cards and game consoles, and heading 9505 covers festive and carnival articles. Rates by subheading are collected in the table below.
Duty and VAT on Toys in 2026
The import duty rate depends on the subheading. In 9503 00 it is 7.5% or 10%, in 9505 it is 8%. In 9504 the rates differ by type of goods: for example, 10% for playing cards and 5% for other board games.
The base VAT rate has been 22% since 1 January 2026 (Federal Law No. 425-FZ). Toys and board games for children on the list in Government Decree No. 908 are taxed at 10%, except for articles made of glass, porcelain, faience and ceramics. Playing cards, electronic games and articles of heading 9505 are not on this list, so VAT is 22%. Imports of technical rehabilitation aids for disabled persons from the list in Government Decree No. 1042 are exempt from VAT (Article 150 of the Tax Code), but this has nothing to do with ordinary toys.
| HS Code | Goods | Duty | VAT |
|---|---|---|---|
| 9503 00 210 0 | Dolls | 7.5% | 10%* |
| 9503 00 410 0 | Stuffed toys | 7.5% | 10%* |
| 9503 00 950 0 | Other plastic toys | 7.5% | 10%* |
| 9503 00 810 0 | Toy weapons | 7.5% | 10%* |
| 9503 00 850 0 | Die-cast metal miniature models | 7.5% | 10%* |
| 9503 00 100 9 | Other wheeled toys | 10% | 10%* |
| 9503 00 350 0 / 390 0 | Assembly kits, construction sets | 10% | 10%* |
| 9503 00 550 0 | Musical toys | 10% | 10%* |
| 9503 00 610 0 / 690 0 | Puzzles | 10% | 10%* |
| 9504 40 000 0 | Playing cards | 10% | 22% |
| 9504 90 800 9 | Other games | 5% | 10%* for children’s board games, otherwise 22% |
| 9504 50 000 2 | Electronic games | 10% | 22% |
| 9505 | Festive and carnival articles | 8% | 22% |
* For goods intended for children, provided that certificate of conformity details are available. Articles made of glass, porcelain, faience and ceramics are taxed at 22%. Collectible scale models and puzzles of more than 500 pieces are not toys under TR CU 008/2011: the reduced rate does not usually apply to them.
Rates under the EAEU Common Customs Tariff (CCT) as of 31 October 2026. Check the code and the rate on the import date: before every shipment, we verify them against the current edition of the tariff.
What Changed on 1 October 2026
Since 1 October 2026, under Federal Law No. 218-FZ, the 10% VAT rate on children’s goods must be supported by certificate of conformity details. On import, these details are submitted to customs together with the customs declaration. If there is no certificate, or it does not cover the line item, VAT is calculated at the general rate of 22%. That is why, before filing the declaration, we check the certificate against the invoice for each line item, not just against the name of the product group.
How the Payments Are Calculated
- Customs value = invoice price + delivery to the EAEU border + insurance.
- Duty = customs value × the rate for the code.
- VAT = (customs value + duty) × 10% or 22%.
- The customs fee for customs operations follows the scale in Government Decree No. 1637 (as amended from 1 January 2026) and depends on the customs value: in 2026, from RUB 1,231 to RUB 73,860.
Example: with a customs value of X and a rate of 7.5%, the duty is 0.075X, and VAT at 10% is 0.1075X. If the invoice price is below the indicative value and there are no documents to support it, customs may adjust the customs value and charge additional payments.
The recycling fee does not apply to toys. The technology fee, introduced from 1 December 2026 (Order of the Ministry of Industry and Trade No. 5366 of 13 October 2026), covers laptops, smartphones and telephone sets at the date of publication. Toys and game consoles are not on this list. The electronics list is expected to expand, so for game consoles and electronic devices we check it by code on the import date.
Toy Certificate Under TR CU 008/2011
The EAEU certificate of conformity is the main permit for importing toys. TR CU 008/2011 does not provide for a declaration of conformity for toys, only certification. The confusion comes from TR CU 007/2011, where some children’s goods are covered by a declaration.
The certificate is issued by an accredited certification body based on tests in an accredited laboratory. The scope of testing depends on the type of toy: mechanical, chemical, sanitary and hygienic, and electrical safety, phthalate content, small parts. Certificate details are in the Rosaccreditation register. Before shipment, we check against the register that the certificate is valid and covers all your line items. New SKUs need particular attention: an item that the supplier added to the shipment but that is missing from the certificate can stop the entire consolidated cargo.
A Certificate for a Series or for a Lot
Scheme 1c certifies serial production: the applicant is the manufacturer or its authorized person, and the validity is up to 5 years. Scheme 3c certifies a single lot. Here the applicant can be the importer, no term is set, but the document is valid only for that lot. If you regularly ship one product line, a series certificate is more convenient. For a one-off shipment, a lot certificate fits.
| Scheme | Purpose | Validity |
|---|---|---|
| 1c | Serial production, regular shipments of one product line | Up to 5 years |
| 3c | One lot, a one-off shipment | No term set, valid for that lot only |
What Customs Checks on Import
Since 28 September 2025, EEC Board Decision No. 76 of 26 August 2025 has been in force. It approved a new list of toys whose certificate is confirmed when goods are placed under a customs procedure, and it replaced the list under EEC Board Decision No. 11 of 31 January 2013. Packaging labelling requirements are set by TR CU 008/2011 itself.
What must be on the packaging:
- the EAC mark;
- the name of the toy, and the name and address of the manufacturer and importer;
- the age the toy is intended for;
- for toys not intended for children under three, the warning in Russian “Attention. Not intended for children under 36 months” (or “under three years”) with a brief indication of the hazard and a graphic symbol;
- all information in Russian;
- a DataMatrix code, if the toy is subject to labelling.
It is better to agree the packaging layout before printing starts at the factory. Redoing a print run after the cargo has already arrived is harder and more expensive.
“Chestny ZNAK” Labelling: Codes Before Release
The key point for an importer: DataMatrix codes are applied before release and then entered in the customs declaration. They can be applied at a factory or warehouse abroad, or at a customs warehouse in Russia. Without codes, release of a toy subject to labelling may be delayed, and it cannot be sold. The basis is Government Decree No. 819 of 31 May 2025.
Labelling applies to games and toys for children under 14 with the codes:
- 9503 00 — with exceptions (for example, tricycles and balloons);
- 9504 40 000 0;
- 9504 90 100 0;
- 9504 90 800 9.
Video games and game consoles are not labelled. Registration in the system has been mandatory since 1 September 2025, and applying codes and putting goods into circulation since 1 December 2025. Government Decree No. 1116 of 31 August 2026 extended to 28 February 2027 the labelling and sale of stock imported or produced up to 30 November 2025. Shipments imported now are labelled under the general rules: codes are applied before release.
The importer’s sequence of steps:
- Register in the state information system for labelling “Chestny ZNAK” (GIS MT).
- Describe the goods in the National Catalog.
- Order codes with the emission method “imported into the Russian Federation”.
- Apply the codes to the goods or packaging.
- Enter the codes in the customs declaration.
- Put the goods into circulation after release.
Before filing the declaration, we check that the codes exist and are reflected in it.
Electronic and Branded Toys: What to Check in Advance
For two categories of toys, additional checks may be needed on top of the standard package. It is better to complete them before shipment, while the supplier can still send the missing data.
Toys with Electronics and Radio Modules
Requirements for electrical toys are set out in TR CU 008/2011 itself. But depending on the design, other rules may also apply, for example on electromagnetic compatibility (TR CU 020/2011). For radio-controlled toys and toys with Wi-Fi or Bluetooth, a check under section 2.16 of EEC Board Decision No. 30 (radio-electronic devices) may be required. For modules with encryption, notification may be required. The decision is made for the specific model: frequency, power, functions. That is why the manufacturer’s technical specifications are needed in advance.
Toys of Well-Known Brands
A trademark is checked against the Customs Register of Intellectual Property (TROIS of the Federal Customs Service) and the Ministry of Industry and Trade list of goods for parallel import. The list changes by order, so it is checked on the import date. If the mark is entered in TROIS and the goods are not on the list, the consent of the rights holder is needed. Without it, customs may suspend release.
How Clearance of a Shipment Works
- Request and documents. You send the document package for the shipment.
- Check before shipment. We check the documents, the HS code and the labelling.
- Payments. We calculate the duty, VAT and fees, and you pay them.
- Filing the customs declaration (DT). We declare the shipment.
- Customs check. If necessary, customs orders an inspection and sampling for examination.
- Release. We hand over the cargo for delivery to your warehouse.
We report on each stage as the work proceeds. The timing depends on how ready the documents are and on whether customs orders an inspection and sampling.
Documents for clearance:
- foreign trade contract;
- invoice;
- packing list;
- transport document: bill of lading, CMR or rail consignment note;
- certificate of conformity under TR CU 008/2011;
- specification with a description and photos of the goods;
- certificate of origin, if available.
Why Release Gets Delayed
- The names in the invoice, the certificate and the customs declaration do not match.
- One item of a consolidated cargo has no certificate, and the whole shipment is held up.
- Labelling codes are missing or not shown in the declaration.
- The packaging has no age or no warning for children under three.
- The brand is entered in TROIS and there is no consent from the rights holder.
- The price is below the indicative value and there are no supporting documents: a customs value adjustment is possible.
Delivery of Toys from China and Clearance with One Operator
- More than 10 years in the market. Our core specialization is customs clearance and international container transport.
- One transport operator. Cost and timing are easier to agree, there is no mismatch between contractors, and responsibility is not split.
- Consolidated and full containers. We ship consolidated cargo (LCL) and full containers (FCL). Cargo Consolidation
- Cargo safety. Protection from theft and damage, and compliance with temperature and other conditions. This matters for toys: plastic and electronics are sensitive to temperature changes, and soft toys to humidity.
Our base port is Novorossiysk. We combine sea, rail and road transport to choose a route by transit time and cost. A delayed release means container idle time and additional charges, so we check the documents before the cargo arrives.
“The most expensive day for a toy shipment is the one when it is already sitting in the warehouse and the documents are still being discussed. That is why I start the conversation not with the route but with the list of SKUs: what the item is, what age it is for, whether it has electronics. That list shows right away what questions about the documents will come up, and they can be solved while the cargo is still with the supplier.” – Maria Uvarova, customs clearance specialist at WestComTrans
If you have any questions about the shipping container transportation process or would like to get advice, do not hesitate to contact us. We are ready to help you at every stage of your cargo delivery!
WestComTrans is an international logistics company.
COST OPTIMIZATION
Optimization of clearance and freight costs
Savings on terminal services
Adjustment of customs value
Optimization of final costs
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SERVICE
24/7 communication with manager
Deferred payment
We work with and without VAT
Electronic document flow
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Full support from purchase to delivery
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Ответы на частые вопросы
Only a certificate. TR CU 008/2011 does not provide for a declaration for toys. The certificate is issued for serial production under scheme 1c for up to 5 years, or for a specific lot under scheme 3c. A declaration of conformity exists for children’s goods under TR CU 007/2011, but not for toys.
10%, if the toy is on the list in Government Decree No. 908 and certificate details are provided at declaration, otherwise 22%. Toys made of glass, porcelain, faience and ceramics are taxed at 22% VAT regardless of the certificate. Before import, we check the code and the rate for each line item of the shipment.
No: toys on the list must be labelled before release. DataMatrix codes are applied before release and entered in the declaration, otherwise release may be delayed and the goods cannot be sold. The requirement applies to heading 9503 00 (with separate exceptions), as well as to codes 9504 40 000 0, 9504 90 100 0 and 9504 90 800 9 for children under 14. Video games and game consoles are not subject to labelling.
From 7.5% to 10% for heading 9503 00, depending on the type of toy. In heading 9504 the rate depends on the type of goods: for example, 5% for other board games and 10% for playing cards. For carnival articles of 9505, the rate is 8%. EAEU tariff preferences do not extend to goods from China, so the base CCT rate applies. Check the code and the rate on the import date.
