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Fatwa CenterSelling dolls and Christmas items
Question
We have a company of toys we sell dolls and something for Christmas and the doll like a tiger and some animals and small cars is what we sell Haraam and is Tehreb (to get something in the country without to pay on it here in our country ) is this Haraam?
Answer
All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.
There is no harm in selling toys even if they represent animated things provided that these dolls are destined for children to play with, as per Fatwa 87970.
However, if one knows that the buyer is going to use these toys as an adornment and not for children to play with, then it is not permissible to sell them, as in this case, the ruling of making portraits applies to them. The Prophet 
said: "Angels do not enter a house where there is a image or a dog."[Abu Daawood] The Islamic legislation exempted children's toys because the children need these toys to play with, so this exemption should not go beyond this to other things.
As regards selling items that have a connection with non-Muslims celebrations, like Christmas and the New Years and the like, then it is not permissible, as selling these items is helping them in sin and being content with their religious rites and celebrations. Allaah Says (what means): {Help you one another in virtue, righteousness and piety but do not help one another in sin and transgression. And fear Allaah. Verily, Allaah is Severe in punishment.}[Quran 5:2].
As regards avoiding paying taxes and customs, then please refer to Fataawa 82663 and 85356.
Allaah Knows best.
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