← Back to blog

Customs & Duties

Furniture is one of the UK's most significant import categories. Whether you're sourcing dining tables from Vietnam, upholstered chairs from Poland, or flat-pack shelving from China, the duty rate you pay depends on where the item was made and the specific commodity code it falls under. For most wooden furniture, the UK duty rate is notably low — but getting the origin and classification right still matters.

Duty Rates for Wooden Furniture

Wooden furniture — dining tables, chairs, bedroom furniture, shelving units — generally falls under HS Chapter 94. The UK Global Tariff applies a rate of 0% to most wooden furniture from most origins. This is unusually low for a consumer goods category and means that for the majority of wooden furniture imports, you pay no customs duty regardless of whether the goods come from China, Vietnam, Indonesia, or anywhere else.

The exceptions worth knowing:

• Upholstered seating (sofas, armchairs): typically 0% under UKGT, but verify the specific commodity code as certain seating classifications attract up to 2.7%
• Metal furniture: 2.7% standard UKGT rate for metal office and domestic furniture
• Plastic and other material furniture: varies by construction — most attract 2.7% or 0%
• Mattresses and bedding: classified separately from furniture — rates vary by material

The practical takeaway: most wooden furniture importers pay 0% duty plus import VAT at 20%. The main cost exposure is the VAT, not the tariff. See the full guide to UK import duty calculation for how customs value and import VAT interact.

Origin and Trade Agreements

EU furniture: 0% under TCA. Furniture manufactured in EU member states qualifies for 0% duty under the UK-EU Trade and Cooperation Agreement, provided the goods meet the relevant rules of origin. Since the standard UKGT rate is already 0% for most wooden furniture, TCA preference may not reduce your cost further — but it simplifies the declaration.

Vietnam: DCTS Enhanced Preferences. Vietnam is a significant furniture manufacturing hub. Under the UK's Developing Countries Trading Scheme, Vietnamese furniture already attracting 0% duty sees no further reduction — the rate is already at floor. Where DCTS matters is for any furniture sub-category that would otherwise attract 2.7%, where preference brings it to 0%.

China: standard UKGT rate. There is no anti-dumping duty on most furniture from China (unlike certain other product categories). The standard rate applies. For wooden furniture, this is 0%.

A Worked Example

A UK homeware retailer imports a dining table set (table + 6 chairs) from a manufacturer in Ho Chi Minh City, Vietnam. The goods value is £2,000, with £200 shipping and £15 insurance.

At 0% duty, the landed cost uplift comes entirely from import VAT (recoverable if you're VAT-registered) and handling fees. For a VAT-registered business using postponed VAT accounting, the effective upfront cost is just the handling fee.

Biosecurity and ISPM-15 Packaging

Furniture imports frequently arrive on or in wooden pallets, crates, and packaging. All solid wood packaging used in international shipments must comply with ISPM-15 — the International Standard for Phytosanitary Measures governing treatment of wood to prevent pest and disease transmission. Non-compliant packaging can result in the shipment being refused, destroyed, or held at significant cost. Confirm with your supplier before shipping that all wooden packaging is ISPM-15 marked.

Commodity Codes for Furniture

The critical decision point for furniture imports is getting the 10-digit commodity code right. Chapter 94 covers furniture broadly, but the sub-headings distinguish between:

• Seating vs non-seating furniture
• Upholstered vs non-upholstered
• Wood vs metal vs other materials
• Domestic vs office vs medical use

A sofa and a wooden dining chair are both furniture, but they fall under different headings and potentially different rates. Use ClearDuty to look up the exact commodity code and confirm the applicable duty rate before you place your order. Finding the right commodity code is explained in detail in our dedicated guide.