Furniture: EU import duty and HS code
Duty is usually low, but volume and freight dominate the landed cost, and upholstered goods face fire-safety rules in some markets.
Typical duty
0.0%
HS code
9403.60.00 / 9403.20.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €0.00 | €209.00 | €1,309.00 |
| France | €0.00 | €220.00 | €1,320.00 |
| Netherlands | €0.00 | €231.00 | €1,331.00 |
| Italy | €0.00 | €242.00 | €1,342.00 |
| Spain | €0.00 | €231.00 | €1,331.00 |
| Belgium | €0.00 | €231.00 | €1,331.00 |
| Austria | €0.00 | €220.00 | €1,320.00 |
| Ireland | €0.00 | €253.00 | €1,353.00 |
| Portugal | €0.00 | €253.00 | €1,353.00 |
| Finland | €0.00 | €280.50 | €1,380.50 |
Duty by tariff line
Furniture is not one tariff line. Under 9403.60.00 and 9403.20.00 the EU applies 6 lines with rates from 0% to 0%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 0% | Wooden furniture of a kind used in the dining room and the living room |
| 0% | Wooden furniture of a kind used in shops |
| 0% | Other wooden furniture |
| 0% | Beds |
| 0% | Bolted and boltless steel shelving units and components thereof, namely steel uprights wit |
| 0% | Other |
Notes for furniture
- Flat-pack furniture is cheaper to ship but requires assembly instructions in local languages.
- Wooden products may need phytosanitary certificates (ISPM 15) for packaging material.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Furniture FAQ
Is fumigation required for wooden furniture?
Solid wood packaging must meet ISPM 15; the furniture itself may require a phytosanitary certificate depending on the wood type and origin.
How is freight treated for duty?
Transport costs to the EU border are included in the customs value and therefore raise both duty and import VAT.