HMRC Guidance on Toy Commodity Codes: How to Classify Toys, Games and Festive Articles for Import and Export
If your business imports or exports toys, games or festive articles, using the correct commodity code is essential to ensure the right amount of Customs Duty and VAT is paid, avoid delays at the border and remain compliant with HMRC regulations.
The update published by HMRC on 3 July 2026 does not introduce any changes to the underlying legislation or tariff headings. Instead, it provides additional guidance on how the existing classification rules should be applied.
The key changes are new guidance on anti-stress balls and anti-stress shaped articles. HMRC has added a dedicated section confirming that:
- Anti-stress balls and squeeze toys are classified under Heading 9503 (Toys).
- This applies regardless of their shape or design.
- The guidance covers products used for stress relief, blood donation and hand rehabilitation.
This reflects an existing tariff classification position rather than creating a new legal rule. HMRC first published a tariff notice on this issue in 2022, and it has now been incorporated into the main classification guidance.
Why Are Toy Commodity Codes Important?
Every product entering or leaving the UK must be assigned the correct commodity code. These internationally recognised codes determine:
- Customs Duty rates
- Import VAT treatment
- Licensing and regulatory requirements
- Eligibility for preferential duty under Free Trade Agreements
- Customs declaration requirements
Using the wrong commodity code could result in customs delays, additional duty demands, HMRC audits or financial penalties. Although many products appear straightforward, toy classification can often be more complex than businesses expect.
Common Commodity Classification Mistakes
Our customs specialists regularly see businesses making classification errors such as:
- Relying solely on supplier commodity codes
- Assuming every children’s product qualifies as a toy
- Misclassifying decorative figures
- Treating all drones as toys
- Incorrectly classifying mixed retail sets
- Failing to consider the product’s principal use
Even small differences in design, materials or functionality can result in a completely different commodity code.
HMRC’s Latest Guidance (July 2026) on Classifying Toys and Games
The updated HMRC guidance explains how different products should be classified within Chapter 95 of the UK Trade Tariff, covering toys, games, sports equipment and festive articles. Below are some of the key areas businesses should be aware of.
Toy Sets
Not every product sold as a gift set qualifies as a toy set for customs purposes. HMRC states that products must:
- Be packaged together for retail sale
- Contain two or more different articles
- Include at least one toy
- Be intended for amusement
- Have the essential character of a toy
For example, a toy train supplied with tracks, vehicles and accessories may require careful assessment before selecting the correct commodity code.
Dolls, Figures and Character Toys
Many importers assume all children’s figures are classified as toys, but this isn’t always the case.
HMRC distinguishes between:
- Dolls representing human beings
- Human figurines
- Animal figures
- Fictional or fantasy characters
- Decorative ornaments and collectibles
If an item is primarily decorative rather than designed for play, it may fall outside Chapter 95 altogether and instead be classified according to the material it is made from.
Drone Classification
One of the most common areas of confusion is the classification of drones. HMRC confirms that not every drone is classified as a toy.
Drones featuring:
- Cameras
- GPS navigation
- Autonomous flight functions
- Return-to-home technology
- Payload capability
are generally classified as unmanned aircraft rather than toys.
Only drones designed purely for children’s amusement with limited functionality are normally classified as toys.
Educational Toys
Educational electronic products designed to teach through play may also qualify as toys – examples include children’s learning tablets, interactive educational devices and electronic learning systems where the primary purpose is amusement while developing skills.
The product’s principal function remains the deciding factor when determining the correct commodity code.
Playing Cards and Parlour Games
HMRC also distinguishes between traditional playing cards and parlour games. Standard packs of playing cards used for games such as poker or bridge are classified separately from games where cards form part of a wider activity involving quizzes, challenges or instructions.
Although the products may appear similar, the commodity codes can differ significantly.
Anti-Stress Toys
The latest guidance (July 2026) also clarifies the classification of anti-stress products. Anti-stress balls and squeeze toys are generally classified as toys, regardless of their shape or design, providing further certainty for importers and exporters.
Why Correct Commodity Classification Matters
Accurate commodity classification helps businesses:
- Avoid customs delays
- Prevent underpayment or overpayment of Customs Duty
- Reduce the risk of HMRC compliance checks
- Improve customs declaration accuracy
- Minimise unexpected import costs
Ultimately, responsibility for selecting the correct commodity code always rests with the importer or exporter, even when using a customs agent or freight forwarder to submit declarations.
Need help with commodity classification?
Our customs experts provide practical advice on UK commodity codes, customs declarations, Rules of Origin and import/export compliance.
Get in touch today if you have any questions about the updates to this update to ensure your goods are classified correctly before they move across the border.