Subheading · Chapter 95 · Section XX, Miscellaneous manufactured articles
HS 9506 99Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools: other
Toys, games and sports requisites; parts and accessories thereof
- Customs duty
- 20%
- 9 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6%
- On Indian goods
Codes under this subheading
9 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9506 99 10 | Badminton shuttle cocks | 20% | 5% or 18% | units |
| 9506 99 20 | Leg pads and bats for cricket | 20% | 5% or 18% | units |
| 9506 99 30 | Shoulder pads for football | 20% | 5% or 18% | units |
| 9506 99 40 | Hockey sticks and blades | 20% | 5% or 18% | units |
| 9506 99 50 | Polo sticks including blades, shafts and heads | 20% | 5% or 18% | units |
| 9506 99 60 | Sports net | 20% | 5% or 18% | units |
| 9506 99 70 | Tennis and badminton racket pressures | 20% | 5% or 18% | units |
| 9506 99 80 | Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | 20% | 5% or 18% | units |
| 9506 99 90 | Other | 20% | 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 9 tariff items: 20%. 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: 9 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 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 499 | Sports goods other than articles and equipment for general physical exercise | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 619 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools | — | — |
| 950601 | Table tennis bat | 9% | Rs. 58 per Piece |
| 950602 | Table tennis table | 7% | Rs. 1,493 per Piece |
| 950603 | Lawn-tennis balls | 2.6% | Rs. 2.3 per Piece |
| 950604 | Inflatable balls made predominantly of synthetic material, other than polyurethane | 1.3% | — |
| 950605 | Inflatable balls made of Polyurethane | 4.5% | Rs. 29 per Piece |
| 950606 | Cricket balls with outer covering of leather | 1.4% | — |
| 950607 | Cricket, Hockey, Boxing, Football and other Sports Gloves | 1.4% | — |
| 950608 | Cricket bat made of English willow | 7.3% | Rs. 961 per Piece |
| 950609 | Cricket bat made of other than English willow | 6.3% | Rs. 91 per Piece |
| 950610 | Made-up sports nets of nylon | 3% | Rs. 25.5 per Kg |
| 950611 | Made-up sports nets of other man made textile material | 3.2% | Rs. 23 per Kg |
| 950612 | Swimming pools and paddling pools | 1.4% | — |
| 950613 | Rubber bladders | 2.5% | Rs. 8 per Piece |
| 950614 | Protective sports gear (excluding leg guards) whether padded or not, including shoulder guards and shin guards | 1.4% | — |
| 950615 | Rounders bat made of wood | 1.4% | — |
| 950616 | Leg guards | 2.2% | Rs. 53 per Pair |
| 950699 | Others | 1.4% | — |
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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 9506 99, and China's below.
China: the same goods (9506 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 9506 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9506.99.10.00 | Skateboards滑板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.99.90.00 | Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
- 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.
Every Chinese code in full
9506.99.00
9506.99.00.00Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备Expired
incl. outdoor game requisites and equipment, e.g. paddling pools, splash pools包括户外游戏用品及设备，如游冰池、戏水池
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Brand品牌
- 4.Model型号
- 5.GTIN
- 6.CAS
CIQ codes
- 9506990000101Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (rehabilitation and fitness equipment and parts thereof)其他未列名的第95章用品及设备(包括户外游戏用品及设备，如游冰池、戏水池)(康复健身器械及其零件)
- 9506990000102Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (other articles for sports competitions)其他未列名的第95章用品及设备(包括户外游戏用品及设备，如游冰池、戏水池)(其他体育竞技运动器具)
9506.99.10Skateboards
9506.99.10.00Skateboards滑板
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Material材质
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9506991000999Skateboards滑板
9506.99.90Articles and equipment for sports or outdoor games; swimming pools or paddling pools, n.e.s.
9506.99.90.00Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备
incl. outdoor game requisites and equipment, e.g. paddling pools, splash pools包括户外游戏用品及设备,如游冰池、戏水池
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 3.Model型号
- 4.GTIN
- 5.CAS
- 6.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9506999000101Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (rehabilitation and fitness equipment and parts thereof)其他未列名的第95章用品及设备(包括户外游戏用品及设备,如游冰池、戏水池)(康复健身器械及其零件)
- 9506999000102Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (other articles for sports competitions)其他未列名的第95章用品及设备(包括户外游戏用品及设备,如游冰池、戏水池)(其他体育竞技运动器具)
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
Previous9506 91Articles and equipment for general physical exercise, gymnastics or athleticsOne level up9506Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling poolsNext9507 90Other
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
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.