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United Kingdom Import Duty Rate for Furniture

HS 9403 · Other furniture and parts thereof

United Kingdom MFN Import Duty Rate

Live

5.6%

on CIF value

Varies by type.

How duty is calculated

1

CIF value

Product cost + international freight + insurance

2

Import duty (5.6%)

Applied to CIF value. EU, UK, and most countries use CIF.

3

VAT (20%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: furniture worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United Kingdom charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to GBP at the official exchange rate on the day of import.

ChargeAt 5.6%
Import duty$610
VAT (20%)$2,302
Total paid at the border$2,912

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying furniture correctly

Heading 9403 covers other furniture (desks, wardrobes, tables, cabinets) classified by material; seats and sofas are in 9401 and mattresses in 9404.

  • Seats always go to 9401, even when sold as part of a dining set
  • Furniture parts are classified with the furniture (9403.9x)
  • Wooden furniture from China faces anti-dumping duties in some markets

Compliance. Wood furniture may need ISPM 15 marking on packaging, due diligence under the EU Deforestation Regulation (EUDR) once it applies and formaldehyde certification under TSCA Title VI in the US.

Importing into United Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

  • Commercial invoice
  • Packing list
  • Transport document
  • Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
  • Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

  • Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
  • Excise on alcohol, tobacco and fuel
  • Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.

Frequently asked questions

What is the import duty rate for Furniture in United Kingdom?

The MFN (Most Favoured Nation) import duty rate for Furniture (HS 9403) in United Kingdom is 5.6% on the CIF value. Varies by type.

Is VAT charged on Furniture imports to United Kingdom?

Yes. United Kingdom charges VAT at 20% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Furniture in United Kingdom?

United Kingdom has free trade agreements with UK–EU TCA, UK–Japan CEPA, CPTPP, UK–Australia FTA, UK–New Zealand FTA. Check whether your origin country qualifies for a preferential rate on HS 9403.

How is import duty calculated for Furniture entering United Kingdom?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 5.6% is applied to this value. VAT (20%) is then applied on the duty-paid value.

Verify this rate

Duty rates change. Always verify the current rate at the official tariff schedule before importing.

UK Global Tariff official database ↗
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