Subheading · Chapter 94 · Heading 9403
9403.10: Metal furniture of a kind used in offices
Metal office furniture
9403.10 is the HS subheading for metal office furniture, under heading 9403 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9403 10 00 00 Metal furniture of a kind used in offices
- Not exceeding 80 cm in height
- 9403 10 51 00 Desks Free
- 9403 10 58 00 Other Free
- Exceeding 80 cm in height
- 9403 10 91 00 Cupboards with doors, shutters or flaps Free
- 9403 10 93 00 Filing, card-index and other cabinets Free
- 9403 10 98 00 Other Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2022 No.998, S.I. 2022/395
- Documents
- 9015
- 9016
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £63.3m | 37.3% | -7.8% | |
| £31.4m | 18.5% | +173.9% | |
| £11.1m | 6.5% | +36.9% | |
| £9.7m | 5.7% | +2.1% | |
| £9m | 5.3% | +13.7% | |
| £8.1m | 4.8% | -27.4% | |
| £5.8m | 3.4% | +58.6% | |
| £5.5m | 3.2% | +6.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$154kUS$154k+US$6m+US$47m+> US$148m
Exports: 164
- China: US$1.2bn
- Canada: US$465m
- Germany: US$264m
- Italy: US$184m
- United Kingdom: US$148m
- United States: US$145m
- Türkiye: US$124m
- Poland: US$116m
- Finland: US$105m
- Spain: US$99m
- Taiwan: US$87m
- Mexico: US$74m
- Netherlands: US$74m
- Malaysia: US$69m
- Austria: US$56m
- Czechia: US$54m
- France: US$47m
- Belgium: US$41m
- Denmark: US$38m
- Portugal: US$36m
- Vietnam: US$35m
- Sweden: US$28m
- India: US$23m
- Ireland: US$22m
- Greece: US$19m
- Singapore: US$14m
- Switzerland: US$14m
- Bulgaria: US$13m
- Hungary: US$13m
- Lithuania: US$12m
- United Arab Emirates: US$11m
- Russia: US$10m
- Thailand: US$10m
- Slovakia: US$9m
- Ukraine: US$8m
- Japan: US$7m
- South Korea: US$7m
- Indonesia: US$6m
- Latvia: US$6m
- South Africa: US$6m
- Estonia: US$6m
- Australia: US$5m
- Cambodia: US$5m
- Slovenia: US$5m
- Romania: US$4m
- Serbia: US$4m
- Colombia: US$3m
- Hong Kong SAR China: US$3m
- Israel: US$3m
- Guatemala: US$3m
- Saudi Arabia: US$3m
- Oman: US$2m
- Bosnia & Herzegovina: US$2m
- Egypt: US$2m
- Belarus: US$2m
- Norway: US$2m
- Philippines: US$2m
- Tunisia: US$1m
- Kazakhstan: US$1m
- North Macedonia: US$1m
Trade value (US$) no reported trade < US$2mUS$2m+US$7m+US$39m+> US$114m
Imports: 220
- United States: US$996m
- Germany: US$270m
- France: US$235m
- United Kingdom: US$181m
- Canada: US$147m
- Netherlands: US$122m
- Switzerland: US$114m
- Singapore: US$106m
- Japan: US$82m
- Saudi Arabia: US$70m
- Belgium: US$66m
- Australia: US$64m
- Italy: US$64m
- Malaysia: US$59m
- Spain: US$54m
- Indonesia: US$53m
- United Arab Emirates: US$53m
- Poland: US$52m
- Austria: US$49m
- Greece: US$45m
- Philippines: US$41m
- Denmark: US$39m
- Sweden: US$37m
- Ireland: US$37m
- Mexico: US$35m
- Norway: US$35m
- Czechia: US$29m
- India: US$29m
- South Korea: US$28m
- Romania: US$25m
- Thailand: US$24m
- New Zealand: US$20m
- Russia: US$19m
- Qatar: US$18m
- Kazakhstan: US$18m
- Luxembourg: US$17m
- Hungary: US$17m
- Portugal: US$17m
- Hong Kong SAR China: US$17m
- Finland: US$16m
- Taiwan: US$16m
- Iraq: US$16m
- Israel: US$16m
- Slovakia: US$13m
- Vietnam: US$13m
- China: US$12m
- Bulgaria: US$11m
- Kuwait: US$10m
- Nigeria: US$9m
- Lithuania: US$9m
- Morocco: US$9m
- Chile: US$9m
- Slovenia: US$8m
- Serbia: US$8m
- Libya: US$7m
- Ghana: US$7m
- Macao SAR China: US$7m
- Croatia: US$7m
- South Africa: US$7m
- Ukraine: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.2bn | 32.4% | |
| 2 | US$465m | 12.2% | |
| 3 | US$264m | 6.9% | |
| 4 | US$184m | 4.9% | |
| 5 | US$148m | 3.9% | |
| 6 | US$145m | 3.8% | |
| 7 | US$124m | 3.3% | |
| 8 | US$116m | 3.1% | |
| 9 | US$105m | 2.8% | |
| 10 | US$99m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$996m | 26.2% | |
| 2 | US$270m | 7.1% | |
| 3 | US$235m | 6.2% | |
| 4 | US$181m | 4.8% | |
| 5 | US$147m | 3.9% | |
| 6 | US$122m | 3.2% | |
| 7 | US$114m | 3% | |
| 8 | US$106m | 2.8% | |
| 9 | US$82m | 2.1% | |
| 10 | US$70m | 1.8% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 20number of duty-free countries (MFN)
- 50%highest: Cape Verde, Bahamas, Bolivia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 20% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 10% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 11%* | 10% – 11% | 2023 | |
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2022 · HS 2017 | ||
| 11%* | 10% – 12% | 2021 · HS 2017 | |
| 10% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 40% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 20% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 35% | 10% – 60% | 2019 · HS 2017 | |
| 15% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 20% | 5% – 35% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 40% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 11%* | 10% – 11% | 2023 | |
| 35% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 11%* | 10% – 12% | 2021 · HS 2017 | |
| 10% | 2023 · HS 2017 | ||
| 30% | 2020 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 17% | 0% – 25% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 0% – 30% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 20% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 11%* | 10% – 12% | 2021 · HS 2017 | |
| 35% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2012 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 35% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2012 | ||
| 30% | 2023 | ||
| 19% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 15%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 82131 Furniture, n.e.s., of metal, of a kind used in offices
- End use (BEC Rev. 5)
- Capital goods · BEC 312
- CPC 2.1 product
- 38121 Other metal furniture, of a kind used in offices
- ISIC Rev. 4 activity
- 3100 Manufacture of furniture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9403.10 | unchanged |
| 2012 | 9403.10 | unchanged |
| 2007 | 9403.10 | unchanged |
| 2002 | 9403.10 | unchanged |
| 1996 | 9403.10 | unchanged |
| 1992 | 9403.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 16
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364540 U.S. CBP
The tariff classification of metal furniture from Germany
- N364541 U.S. CBP
The tariff classification of metal furniture from Germany.
- N363799 U.S. CBP
The tariff classification of metal furniture from the United Kingdom
- N363801 U.S. CBP
The tariff classification of metal furniture from the United Kingdom
- N363802 U.S. CBP
The tariff classification of metal furniture from the United Kingdom
- N363804 U.S. CBP
The tariff classification of metal furniture from Germany
16 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
FR Doc. 2026-20920 · 91 FR 65162 · Source: federalregister.gov
-
FR Doc. 2026-16362 · 91 FR 51662 · Source: federalregister.gov
In the UK Global Tariff, subheading 9403.10 covers 5 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 9403.10 into 5 tariff lines; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported metal office furniture worth £169.8m (up 10% on the year before), at an average of £4.13 per kg; China supplied 37%, followed by United States.
World trade in metal office furniture reached US$3.8bn in 2024, up 9.1% on 2023.
China was the largest exporter with 32.4% of the total, ahead of Canada.
Products classified here
Questions and answers
What is the HS code for metal furniture of a kind used in offices?
Metal furniture of a kind used in offices fall under HS subheading 9403.10, part of heading 9403, in section XX of the Harmonized System.
What is the import duty on metal furniture of a kind used in offices in the UK?
Under the UK Global Tariff, imports under 9403.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on metal furniture of a kind used in offices in the EU?
Under the EU Combined Nomenclature, imports under 9403.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most metal furniture of a kind used in offices?
China, with US$1.2bn in 2024 (32.4% of world exports).
Which countries can export metal office furniture to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import metal office furniture from?
In the 12 months to August 2026, the largest suppliers were China (37%), United States (19%) and Italy (7%), out of total imports of £169.8m.
Typical products
- filing cabinets with desk or other office furniture
- office desks, metal
- office furniture, metal
- shelving (office), metal
Everyday names, not part of the legal text.