ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93 of the Combined Nomenclature covers arms and ammunition, and their parts and accessories. The chapter includes: military weapons, other than revolvers, pistols and side-arms (9301), revolvers and pistols, other than those of heading 9303 or 9304 (9302), other firearms and similar devices which operate by the firing of an explosive charge, including sporting and hunting shotguns, signal pistols and rocket launchers (9303), other arms, including air guns, spring-operated guns and gas weapons (9304), parts and accessories of arms of headings 9301-9304 (9305), and bombs, grenades, torpedoes, mines, missiles and similar munitions of war, cartridges and other ammunition and projectiles, and their parts (9306). Heading 9307 covers swords, sabres, bayonets, lances and similar side-arms. The import of arms and ammunition into the European Union is subject to the most restrictive regulations of all goods. A licence for arms trading, import permits, end-user certificates, and compliance with the EU Firearms Directive are required. Arms trade is also subject to controls under the EU Common Position on arms exports.

Customs duty rates on arms and ammunition under Chapter 93 vary. Military weapons (9301) are subject to rates of 1.7-3.2%. Revolvers and pistols (9302) carry a 3.2% rate. Sporting and hunting shotguns (9303) are subject to a 3.2% duty. Air guns and spring-operated weapons (9304) carry a 3.2% rate. Parts and accessories for arms have rates of 2.7-3.2%. Ammunition (9306) is subject to rates of 3-6.5%. Side-arms (9307) carry a 2.7% duty. However, the actual cost of importing arms is significantly higher due to licensing requirements and certification procedures.

The classification of arms requires precise identification of the type, operating mechanism and intended purpose. Military weapons are classified separately from hunting and sporting weapons. Weapon replicas incapable of firing may be classified under Chapter 95 as toys or under Chapter 97 as collectors' items. Incapacitating gas weapons (mace, pepper spray) are classified under Chapter 93. Import requires special permits regardless of the tariff classification. Optical sights are classified under Chapter 90, not 93.