“Toy” is the start of the description, not the end
For classification, record the product's actual play or game function, the material and construction, whether it is a complete toy, a model, a game, a wheeled item, an electronic product or a set containing different articles. Brand names and character licences are useful identifiers but normally do not describe the physical goods well enough on their own.
| Detail | Example evidence |
|---|---|
| Primary function | Construction set, board game, model, wheeled toy, electronic toy. |
| What is in the box? | List major components where the retail set contains different articles. |
| Power source | Battery powered, mains powered or unpowered. |
| Material/construction | Record when it helps distinguish candidate descriptions. |
Treat mixed sets and electronic features carefully
A single retail package can contain several items, and a product with substantial electronic functionality may need more careful tariff analysis than a simple plastic toy. Use the tariff hierarchy and any explanatory notes available through the official service rather than assuming every item sold in a toy aisle shares one rate.
Landed-cost workflow for India-origin goods
After choosing the code and the origin you can evidence, use the live origin-specific measure shown above. Do not infer a preferential rate from the supplier country alone. Add freight and insurance to the customs-value model and keep post-import costs separate from the VAT base.
Official sources and review
Reviewed 6 September 2026. Use the UK Trade Tariff and HMRC's commodity-code guidance for current classification and measures.