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Customs & Duties

Here's a rare piece of good news in the tariff schedule: most furniture enters the UK at 0% duty. Whether you're sourcing dining tables from Vietnam, upholstered chairs from Poland, or flat-pack shelving from China, the bulk of Chapter 94 is duty-free from anywhere. Getting the classification right still matters — and so does a piece of UK fire safety law that catches more furniture importers than any tariff does.

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.

How the neighbouring categories compare:

• Upholstered seating (sofas, armchairs): 0% under UKGT — the only non-zero line under heading 9401 is vehicle seats at 2%, which is irrelevant to sofas
• Metal furniture: 0% — metal office furniture and other metal furniture, including metal beds, are duty-free under UKGT
• Plastic furniture: 0%
• Wooden kitchen furniture: 2% — the one genuine non-zero line most furniture importers will run into
• 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: UKVFTA and CPTPP. Vietnam is a major furniture manufacturing hub, and there are two preference routes: the UK-Vietnam Free Trade Agreement, and the CPTPP, in force for the UK since 15 December 2024. Since most furniture is already 0% under the UKGT, preference makes no difference to the majority of shipments — it only matters for the few non-zero lines, such as wooden kitchen furniture at 2%, where a valid origin claim brings the rate 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.

Fire Safety: The Rule That Makes Stock Unsellable

If you import upholstered furniture — sofas, armchairs, upholstered beds, cushioned dining chairs — the Furniture and Furnishings (Fire) (Safety) Regulations 1988 apply. Fillings and cover fabrics must meet the regulations' fire-resistance requirements, and every item must carry a permanent label confirming compliance. This isn't customs paperwork: non-compliant goods will clear the border without a murmur. But they cannot legally be sold in the UK, and Trading Standards can seize stock that doesn't comply. Overseas manufacturers won't apply UK fire treatments or labels unless you specify them, so write the requirement into your purchase order and get test documentation before the goods ship. This is the biggest compliance trap in furniture importing — a 0% duty rate is no comfort if the container is full of sofas you can't sell.

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.