Subheading · Chapter 94 · Heading 9403

9403.40

9403.40: Wooden furniture of a kind used in the kitchen

Wooden kitchen furniture

9403.40 is the HS subheading for wooden kitchen furniture, under heading 9403 in chapter 94.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 9403 40 00 00 Wooden furniture of a kind used in the kitchen
  2. 9403 40 10 00 Fitted kitchen units 2%
  3. 9403 40 10 10 Hand-made 2%
  4. 9403 40 10 90 Other 2%
  5. 9403 40 90 00 Other 2%
  6. 9403 40 90 10 Hand-made 2%
  7. 9403 40 90 90 Other 2%

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 4

  • 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
  • Import control
    Applies to goods from
    all countries
    Legal act
    2018 No. 30
    Documents
    • 9028
    • 9029
    • 9030
    • 9037
  • 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)—2%
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£275.4m+5.1% · previous 12 months
Average import price£3.62 per kg
Jan 2024: £18mFeb 2024: £22.7mMar 2024: £21.2mApr 2024: £23.4mMay 2024: £22.4mJun 2024: £23.5mJul 2024: £26.4mAug 2024: £18.1mSept 2024: £21.7mOct 2024: £26mNov 2024: £23.3mDec 2024: £17.9mJan 2025: £16.6mFeb 2025: £22.4mMar 2025: £22.3mApr 2025: £22.7mMay 2025: £22.7mJun 2025: £22.7mJul 2025: £26.8mAug 2025: £16.9mSept 2025: £26.8mOct 2025: £25.8mNov 2025: £25.6mDec 2025: £18.2mJan 2026: £17.7mFeb 2026: £21.7mMar 2026: £26.3mApr 2026: £24.7mMay 2026: £20.6mJun 2026: £23.3mJul 2026: £28.2mAug 2026: £16.6m 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
Germany £125.3m 45.5% +0.7%
Italy £56.7m 20.6% +9.1%
Poland £30.6m 11.1% +8.8%
China £13.6m 4.9% +18.1%
Lithuania £12m 4.4% -5.4%
Spain £7.9m 2.9% +5%
Ireland £6.3m 2.3% +17.9%
France £4.4m 1.6% +7%

Same subheading in other tariffs

World trade in 2024

9403.40 · US$8.2bn

Trade value (US$) no reported trade < US$261kUS$261k+US$7m+US$75m+> US$435m

Exports: 166
  1. Germany: US$2.4bn
  2. Vietnam: US$1.2bn
  3. Italy: US$1bn
  4. China: US$606m
  5. Canada: US$435m
  6. Malaysia: US$301m
  7. Mexico: US$219m
  8. Poland: US$198m
  9. Denmark: US$187m
  10. Thailand: US$178m
  11. Spain: US$168m
  12. Lithuania: US$140m
  13. Cambodia: US$112m
  14. France: US$96m
  15. Portugal: US$81m
  16. Indonesia: US$78m
  17. Austria: US$75m
  18. Philippines: US$66m
  19. Sweden: US$64m
  20. United Kingdom: US$55m
  21. Brazil: US$55m
  22. Türkiye: US$55m
  23. United States: US$44m
  24. Netherlands: US$40m
  25. Romania: US$38m
  26. Serbia: US$31m
  27. Slovakia: US$24m
  28. Ukraine: US$22m
  29. Taiwan: US$19m
  30. Belgium: US$18m
  31. Japan: US$17m
  32. Bosnia & Herzegovina: US$16m
  33. India: US$16m
  34. Czechia: US$16m
  35. Ireland: US$10m
  36. Estonia: US$9m
  37. Greece: US$9m
  38. Colombia: US$7m
  39. South Africa: US$7m
  40. Bulgaria: US$7m
  41. Latvia: US$7m
  42. Hungary: US$7m
  43. Switzerland: US$7m
  44. Croatia: US$6m
  45. Moldova: US$6m
  46. Russia: US$5m
  47. Slovenia: US$5m
  48. Sri Lanka: US$5m
  49. South Korea: US$4m
  50. San Marino: US$4m
  51. United Arab Emirates: US$3m
  52. Argentina: US$3m
  53. North Macedonia: US$3m
  54. Georgia: US$2m
  55. Belarus: US$2m
  56. Egypt: US$2m
  57. Costa Rica: US$2m
  58. Jordan: US$2m
  59. Guatemala: US$2m
  60. Laos: US$2m

Top exporters

RankCountryValueShare
1 Germany US$2.4bn 29%
2 Vietnam US$1.2bn 14.6%
3 Italy US$1bn 12.4%
4 China US$606m 7.4%
5 Canada US$435m 5.3%
6 Malaysia US$301m 3.7%
7 Mexico US$219m 2.7%
8 Poland US$198m 2.4%
9 Denmark US$187m 2.3%
10 Thailand US$178m 2.2%

Top importers

RankCountryValueShare
1 United States US$2.8bn 34.4%
2 France US$904m 11%
3 Netherlands US$476m 5.8%
4 Switzerland US$362m 4.4%
5 United Kingdom US$344m 4.2%
6 Belgium US$246m 3%
7 Austria US$236m 2.9%
8 Norway US$193m 2.3%
9 Germany US$185m 2.2%
10 Japan US$141m 1.7%

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.

  • 20%median duty
  • 14number of duty-free countries (MFN)
  • 60%highest: Barbados, Egypt, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 20% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 13%* 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 25% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 60% 2022 · HS 2017
Belarus 13%* 2021 · HS 2017
Belize 35% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 21% 20% – 25% 2023
Brazil 18% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 9.5% 2023
Cape Verde 50% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 40% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 21% 20% – 25% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 2.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 25% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 25% 2023
Kazakhstan 13%* 2023
Kenya 45% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 13%* 2021 · HS 2017
Laos 40% 2023 · HS 2017
Lebanon 30% 2020 · HS 2017
Lesotho 21% 20% – 25% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.1%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 5% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 30% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 20% 2023
Montserrat 10% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 21% 20% – 25% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 12% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 16% 12% – 20% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 30% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 13%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 10% 8% – 15% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 21% 20% – 25% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 6.1%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 33% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 2% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 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
82153 Furniture, n.e.s., of wood, of a kind used in the kitchen
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
38130 Other wooden furniture, of a kind used in the kitchen
ISIC Rev. 4 activity
3100 Manufacture of furniture

Earlier HS editions

HSCode
20179403.40unchanged
20129403.40unchanged
20079403.40unchanged
20029403.40unchanged
19969403.40unchanged
19929403.40unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Wood applies from 30 December 2026

Wooden furniture, and parts thereof (not including used products and second-hand products)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 5

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.

  • N322258 U.S. CBP 5 November 2021 · 9403.40.90.60

    The country of origin of kitchen cabinets

  • N316111 U.S. CBP 11 December 2020 · 9403.40.90.60

    The country of origin of kitchen cabinets and vanities

  • N313752 U.S. CBP 31 August 2020 · 9403.40.90.60

    The tariff classification, country of origin and method of marking kitchen cabinets.

  • N288378 U.S. CBP 11 August 2017 · 9403.40.90.40

    The tariff classification of “wooden dining tables” from Belarus.

  • N277322 U.S. CBP 28 July 2016 · 9403.40.90.80

    The tariff classification of furnishings from China.

The UK Global Tariff divides subheading 9403.40 into 4 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 9403.40 covers 2 tariff lines and the duty is 2.7%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 2%.

Imports of wooden kitchen furniture into the UK came to £275.4m between September 2025 and August 2026 (up 5% on the year before); Germany supplied 46%, followed by Italy.

In 2024, countries exported wooden kitchen furniture worth US$8.2bn (−2% year on year).

The largest exporter was Germany (US$2.4bn), followed by Vietnam.

Products classified here

Questions and answers

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

Wooden furniture of a kind used in the kitchen fall under HS subheading 9403.40, part of heading 9403, in section XX of the Harmonized System.

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

Under the UK Global Tariff, imports under 9403.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on wooden furniture of a kind used in the kitchen in the EU?

Under the EU Combined Nomenclature, imports under 9403.40 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most wooden furniture of a kind used in the kitchen?

Germany, with US$2.4bn in 2024 (29% of world exports).

Which countries can export wooden kitchen 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 2% applies. Pick a country above to see its rate.

Where does the UK import wooden kitchen furniture from?

In the 12 months to August 2026, the largest suppliers were Germany (46%), Italy (21%) and Poland (11%), out of total imports of £275.4m.

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Typical products

Everyday names, not part of the legal text.