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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 95030091- - - Of electronic toys

95030091
18% IGSTSchedule II
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

Heading 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 ALLKINDS

9503009118% IGST · Schedule II

- - - Of electronic toys

Importing this at the standard rate costs ≈ ₹49.15 in duty for every ₹100 of shipment value.

Total duty (MFN)
49.15%
≈ ₹49.15 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

₹
Goods value (CIF)₹10,00,000
Basic Customs Duty (20%)₹2,00,000
AIDC (4%)₹40,000
Social Welfare Surcharge (10%)₹24,000
IGST (18%)₹2,27,520
Total duty payable₹4,91,520
Total landed cost₹14,91,520
This is the standard rate — pick an FTA origin to see savings.
95030091IGST18%Total49.15%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed:

Compliance at a glance

Import policy:Free
*IMPORT UNDER THIS CTI IS FREE SUBJECT TO POLICY CONDITION 2 OF THIS CHAPTER AS FOLLOWS: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; PART - 3 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 CHILDRENS PRODUCTS. G) IS: 15644 - SAFETY OF ELECTRIC TOYS. (II) A 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. AS PER PARA 2 (D) OF GENERAL NOTES ITC HS REGARDING IMPORT POLICY FOR TOYS/DOLLS AND SIMILAR OTHER RECREATIONAL GOODS UNDER ANY CHAPTER WILL BE GOVERNED BY BIS STANDARDS AS SPECIFIED IN POLICY CONDITION 2 OF CH 95. REFER DGFT NTFN NO. 33/2015-20 DTD 02-12-2019 AND PARA 2(D) OF GENERAL NOTES. AS PER TOYS (QUALITY CONTROL) ORDER, 2020 [SO 853(E) DATED 25-02-2020 & SO 3146(E) DATED 15-09-2020 & SO 4514(E) DATED 11-12-2020], TOYS SHALL BEAR THE STANDARD MARK UNDER A LICENCE FROM THE BIS*IMPORT OF UAV/UAS/RPA IS SUBJECT TO POLICY CONDITION 3 OF CHAPTER 95. REF DGFT NTFN 30/2015-20 DT 08-11-2019.* AS PER DGFT NOTF NO.54/2015-20 DATED 09.02.2022 (1). IMPORT OF DRONES IN COMPLETELY-BUILT-UP (CBU), SEMI-KNOCKED-DOWN (SKD) OR COMPLETELY-KNOCKED-DOWN (CKD) FORM IS PROHIBITED, WITH FOLLOWING EXCEPTIONS: - (I). IMPORT OF DRONES BY GOVERNMENT ENTITIES, EDUCATIONAL INSTITUTIONS RECOGNIZED BY CENTRAL OR STATE GOVERNMENT,GOVERNMENT RECOGNIZED R&D ENTITIES AND DRONE MANUFACTURERS FOR R&D PURPOSE SHALL BE ALLOWED IN CBU, SKD OR CKD FORM SUBJECT TO IMPORT AUTHORISATION ISSUED BY DGFT IN CONSULTATION WITH CONCERNED LINE MINISTRIES. (II).IMPORT OF DRONES FOR DEFENCE & SECURITY PURPOSES SHALL BE ALLOWED IN CBU, SKD OR CKD FORM SUBJECT TO IMPORT AUTHORISATION ISSUED BY DGFT IN CONSULTATION WITH CONCERNED LINE MINISTRIES.(2).IMPORT OF DRONE COMPONENTS SHALL BE FREE*REFER CBIC INSTRUCTIONS 06/2023-CUS DTD 13-02-2023 PARA 1 TO 6 ALONGWITH FLOWCHART TO ACCESS DETAILS OF LICENCES FROM BIS WEBSITES FOR COMPLIANCE OF BUREAU OF INDIAN STANDARDS (BIS) STANDARDS FOR TOYS OR PARTS OF TOYS DURING IMPORT*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

20%₹20.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

20%₹4.00
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹2.40
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹22.75Notif. 009/2025-II616
Total Duty49.15%≈ ₹49.15 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 20% = ₹20.00
  2. AIDC = BCD × 20% = ₹4.00
  3. SWS = (BCD + AIDC) × 10% = ₹2.40(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹22.75
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹49.15 (49.15%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 20pp
  • Japan0%save 20pp
  • Least Developed Countries0%save 20pp
  • Malaysia0%save 20pp
  • Nepal0%save 20pp
  • Philippines0%save 20pp
  • SAFTA (LDC) countries0%save 20pp
  • Sri Lanka0%save 20pp
  • SAFTA countries5%save 15pp
  • the republic of Korea6.25%save 13.75pp
  • Mauritius12%save 8pp
  • Singapore30%—
  • APTA countries39.9%—
  • MFN — no FTA (baseline)20%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Where this code sits

Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
Tariff hierarchy
  1. 1
    9503Heading (4-digit)
    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 ALLKINDS
  2. 2
    95030091Tariff Item (8-digit)
    - - - Of electronic toys
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 95)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

• DGFT Policy: Guidelines for export-import procedures

• Customs Tariff: Complete HSN code list with duty rates

• GST Notifications: Latest tax-rate updates

• Trade Portal: Government trade documentation support

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HSN Code 95030091 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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