Balloons with or without LED lights (Tariff notice 9)
Check the tariff classification for balloons with or without LED lights.
New explanatory notes
A new CNEN was published on 15 November 2023.
Explanatory Notes to the Combined Nomenclature of the European Union (C/2023/916).
This is considered a change in Northern Ireland practice.
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory Notes to the Combined Nomenclature of the European Union are hereby amended as follows:
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
On page 414, the eighth paragraph is replaced by the following text:
‘Simple balloons, whether or not with LED lights lasting for a short period, for example 24 hours, and whether or not with an inscription identifying an occasion, for example, “Merry Christmas”, “Happy Birthday”, are excluded from this heading (classification as “other toys” under heading 9503), see also Commission Regulation (EC) No 442/2000 and the judgment of the Court of Justice of the European Union in Case C-14/05.’
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.