Subheading · Chapter 94 · Heading 9403

9403.30

9403.30: Wooden furniture of a kind used in offices

Wooden office furniture

9403.30 is the HS subheading for wooden office furniture, under heading 9403 in chapter 94.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9403 30 00 00 Wooden furniture of a kind used in offices
  2. Not exceeding 80 cm in height
  3. 9403 30 11 00 Desks Free
  4. 9403 30 19 00 Other Free
  5. Exceeding 80 cm in height
  6. 9403 30 91 00 Cupboards with doors, shutters or flaps; filing, card-index and other cabinets Free
  7. 9403 30 99 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 3

  • 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
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
    Applies to goods from
    Indonesia
    Legal act
    CS Indonesia No.1/2019
    Documents
    • C690 FLEGT import licence for timber
    • Y057 Goods not requiring the presentation of a FLEGT import licence for timber

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£109.3m-3.8% · previous 12 months
Average import price£3.00 per kg
Jan 2024: £9.1mFeb 2024: £9.5mMar 2024: £10.1mApr 2024: £9.4mMay 2024: £9.2mJun 2024: £11.2mJul 2024: £9.5mAug 2024: £8.9mSept 2024: £9.6mOct 2024: £10.2mNov 2024: £9.2mDec 2024: £9.7mJan 2025: £9.5mFeb 2025: £9.8mMar 2025: £10mApr 2025: £8.9mMay 2025: £9.5mJun 2025: £8mJul 2025: £9.6mAug 2025: £9.7mSept 2025: £9.9mOct 2025: £10.6mNov 2025: £10.8mDec 2025: £9.2mJan 2026: £8.1mFeb 2026: £8.5mMar 2026: £10.1mApr 2026: £7mMay 2026: £8.2mJun 2026: £9mJul 2026: £10.1mAug 2026: £7.8m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £33.9m 31% +5.6%
Lithuania £12.6m 11.5% -21.6%
Poland £11.5m 10.5% -7.3%
Italy £7.9m 7.2% -45.5%
Vietnam £7.2m 6.6% +81.1%
Germany £6.9m 6.3% +22.8%
Austria £6m 5.5% +240%
Türkiye £2.3m 2.1% -22.1%

Same subheading in other tariffs

World trade in 2024

9403.30 · US$3.4bn

Trade value (US$) no reported trade < US$175.1kUS$175.1k+US$6.1m+US$45.3m+> US$150.4m

Exports: 162
  1. China: US$1bn
  2. Canada: US$362.6m
  3. Poland: US$262.1m
  4. Italy: US$205m
  5. Germany: US$150.4m
  6. Lithuania: US$142.7m
  7. Sweden: US$114.6m
  8. Vietnam: US$100.2m
  9. United States: US$93.8m
  10. Malaysia: US$85.5m
  11. Türkiye: US$83.8m
  12. Spain: US$76.9m
  13. Mexico: US$61.9m
  14. United Kingdom: US$54.6m
  15. India: US$49.5m
  16. Austria: US$49.2m
  17. Portugal: US$45.3m
  18. Denmark: US$43m
  19. France: US$35.7m
  20. Czechia: US$35.7m
  21. Finland: US$33.6m
  22. Switzerland: US$29m
  23. Netherlands: US$26.3m
  24. Greece: US$21.9m
  25. Indonesia: US$21.4m
  26. Slovakia: US$18.8m
  27. Brazil: US$15.8m
  28. South Africa: US$15.2m
  29. Estonia: US$14.8m
  30. Belgium: US$13.6m
  31. Hungary: US$12m
  32. Bulgaria: US$11.7m
  33. South Korea: US$11.5m
  34. United Arab Emirates: US$10.7m
  35. Ukraine: US$10.7m
  36. Latvia: US$10.5m
  37. Romania: US$9.8m
  38. Egypt: US$7.1m
  39. Serbia: US$6.8m
  40. Taiwan: US$6.7m
  41. Thailand: US$6.1m
  42. Russia: US$4.5m
  43. Colombia: US$4.3m
  44. Australia: US$4.2m
  45. Singapore: US$3.7m
  46. Slovenia: US$3m
  47. Bosnia & Herzegovina: US$2.8m
  48. Hong Kong SAR China: US$2.8m
  49. Philippines: US$2.3m
  50. Croatia: US$2m
  51. Japan: US$2m
  52. Jordan: US$1.9m
  53. Sri Lanka: US$1.8m
  54. Ireland: US$1.7m
  55. Saudi Arabia: US$1.7m
  56. Belarus: US$1.6m
  57. Cambodia: US$1.4m
  58. Norway: US$1.2m
  59. New Zealand: US$891k
  60. Kuwait: US$678.6k

Top exporters

RankCountryValueShare
1 China US$1bn 29.3%
2 Canada US$362.6m 10.6%
3 Poland US$262.1m 7.7%
4 Italy US$205m 6%
5 Germany US$150.4m 4.4%
6 Lithuania US$142.7m 4.2%
7 Sweden US$114.6m 3.3%
8 Vietnam US$100.2m 2.9%
9 United States US$93.8m 2.7%
10 Malaysia US$85.5m 2.5%

Top importers

RankCountryValueShare
1 United States US$893.8m 26.1%
2 Germany US$243.9m 7.1%
3 France US$207.4m 6.1%
4 United Kingdom US$145.3m 4.2%
5 Saudi Arabia US$121.6m 3.6%
6 Canada US$115.8m 3.4%
7 United Arab Emirates US$89.9m 2.6%
8 Switzerland US$86.1m 2.5%
9 Netherlands US$83.5m 2.4%
10 Norway US$62m 1.8%

Binding rulings for similar goods 3

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.

  • N345865 U.S. CBP 13 February 2025 · 9403.30.80.90

    The classification of a storage cabinet from China

  • N315234 U.S. CBP 6 November 2020 · 9403.30.80.00

    The tariff classification of privacy phone booths and components.

  • 600013718 HMRC 5 December 2025 – 4 December 2028 · 9403 30 11 00

    Executive Desk ‘Executive’ Desk designed by Mario Gottardi in 1947. The materials were produced and assembled by Roncoroni, Cantù, Italy. It is made from Wood-veneered wood, wood, glass, brass, felt and measures 77.3 x 250.5 x 85.5 cm (30 3/8 x 98 5/8 x 33 5/8 in), 77.3cm high. The dominant…

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.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 9403.30 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 9403.30 into 4 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 wooden office furniture worth £109.3m (down 4% on the year before), at an average of £3.00 per kg; China supplied 31%, followed by Lithuania.

World trade in wooden office furniture reached US$3.4bn in 2024, down 2.5% on 2023.

China was the largest exporter with 29.3% of the total, ahead of Canada.

Products classified here

Questions and answers

What is the HS code for wooden furniture of a kind used in offices?

Wooden furniture of a kind used in offices fall under HS subheading 9403.30, part of heading 9403, in section XX of the Harmonized System.

What is the import duty on wooden furniture of a kind used in offices in the UK?

Under the UK Global Tariff, imports under 9403.30 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 wooden furniture of a kind used in offices in the EU?

Under the EU Combined Nomenclature, imports under 9403.30 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 wooden furniture of a kind used in offices?

China, with US$1bn in 2024 (29.3% of world exports).

Which countries can export wooden 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 wooden office furniture from?

In the 12 months to August 2026, the largest suppliers were China (31%), Lithuania (12%) and Poland (11%), out of total imports of £109.3m.

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Typical products

Everyday names, not part of the legal text.