Subheading · Chapter 94 · Heading 9403
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
Rates by national line · UK Global Tariff
UK lines →- 9403 40 00 00 Wooden furniture of a kind used in the kitchen
- 9403 40 10 00 Fitted kitchen units 2%
- 9403 40 10 10 Hand-made 2%
- 9403 40 10 90 Other 2%
- 9403 40 90 00 Other 2%
- 9403 40 90 10 Hand-made 2%
- 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
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 |
|---|---|---|---|
| £125.3m | 45.5% | +0.7% | |
| £56.7m | 20.6% | +9.1% | |
| £30.6m | 11.1% | +8.8% | |
| £13.6m | 4.9% | +18.1% | |
| £12m | 4.4% | -5.4% | |
| £7.9m | 2.9% | +5% | |
| £6.3m | 2.3% | +17.9% | |
| £4.4m | 1.6% | +7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$261kUS$261k+US$7m+US$75m+> US$435m
Exports: 166
- Germany: US$2.4bn
- Vietnam: US$1.2bn
- Italy: US$1bn
- China: US$606m
- Canada: US$435m
- Malaysia: US$301m
- Mexico: US$219m
- Poland: US$198m
- Denmark: US$187m
- Thailand: US$178m
- Spain: US$168m
- Lithuania: US$140m
- Cambodia: US$112m
- France: US$96m
- Portugal: US$81m
- Indonesia: US$78m
- Austria: US$75m
- Philippines: US$66m
- Sweden: US$64m
- United Kingdom: US$55m
- Brazil: US$55m
- Türkiye: US$55m
- United States: US$44m
- Netherlands: US$40m
- Romania: US$38m
- Serbia: US$31m
- Slovakia: US$24m
- Ukraine: US$22m
- Taiwan: US$19m
- Belgium: US$18m
- Japan: US$17m
- Bosnia & Herzegovina: US$16m
- India: US$16m
- Czechia: US$16m
- Ireland: US$10m
- Estonia: US$9m
- Greece: US$9m
- Colombia: US$7m
- South Africa: US$7m
- Bulgaria: US$7m
- Latvia: US$7m
- Hungary: US$7m
- Switzerland: US$7m
- Croatia: US$6m
- Moldova: US$6m
- Russia: US$5m
- Slovenia: US$5m
- Sri Lanka: US$5m
- South Korea: US$4m
- San Marino: US$4m
- United Arab Emirates: US$3m
- Argentina: US$3m
- North Macedonia: US$3m
- Georgia: US$2m
- Belarus: US$2m
- Egypt: US$2m
- Costa Rica: US$2m
- Jordan: US$2m
- Guatemala: US$2m
- Laos: US$2m
Trade value (US$) no reported trade < US$2mUS$2m+US$10m+US$54m+> US$236m
Imports: 221
- United States: US$2.8bn
- France: US$904m
- Netherlands: US$476m
- Switzerland: US$362m
- United Kingdom: US$344m
- Belgium: US$246m
- Austria: US$236m
- Norway: US$193m
- Germany: US$185m
- Japan: US$141m
- South Korea: US$127m
- Canada: US$127m
- Spain: US$125m
- Australia: US$110m
- China: US$109m
- Saudi Arabia: US$91m
- Czechia: US$88m
- Sweden: US$84m
- United Arab Emirates: US$65m
- Denmark: US$64m
- Malaysia: US$62m
- Italy: US$59m
- Slovenia: US$54m
- Croatia: US$53m
- Portugal: US$50m
- Taiwan: US$48m
- Romania: US$47m
- Thailand: US$46m
- Ireland: US$44m
- Russia: US$39m
- Luxembourg: US$39m
- Poland: US$37m
- Finland: US$34m
- Slovakia: US$31m
- Hong Kong SAR China: US$29m
- Israel: US$27m
- Philippines: US$26m
- Greece: US$24m
- Mexico: US$24m
- Iceland: US$19m
- Hungary: US$19m
- Malta: US$19m
- Türkiye: US$18m
- India: US$15m
- Morocco: US$15m
- Chile: US$15m
- Kuwait: US$15m
- New Zealand: US$15m
- Iraq: US$14m
- Singapore: US$13m
- Indonesia: US$13m
- Vietnam: US$12m
- South Africa: US$11m
- Uruguay: US$11m
- Dominican Republic: US$10m
- Cyprus: US$10m
- Bulgaria: US$9m
- Kyrgyzstan: US$8m
- Qatar: US$8m
- Serbia: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.4bn | 29% | |
| 2 | US$1.2bn | 14.6% | |
| 3 | US$1bn | 12.4% | |
| 4 | US$606m | 7.4% | |
| 5 | US$435m | 5.3% | |
| 6 | US$301m | 3.7% | |
| 7 | US$219m | 2.7% | |
| 8 | US$198m | 2.4% | |
| 9 | US$187m | 2.3% | |
| 10 | US$178m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2.8bn | 34.4% | |
| 2 | US$904m | 11% | |
| 3 | US$476m | 5.8% | |
| 4 | US$362m | 4.4% | |
| 5 | US$344m | 4.2% | |
| 6 | US$246m | 3% | |
| 7 | US$236m | 2.9% | |
| 8 | US$193m | 2.3% | |
| 9 | US$185m | 2.2% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 20% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 13%* | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 25% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 60% | 2022 · HS 2017 | ||
| 13%* | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 40% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 21% | 20% – 25% | 2023 | |
| 18% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 35% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 9.5% | 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 | ||
| 40% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 60% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 21% | 20% – 25% | 2023 | |
| 35% | 2021 · HS 2017 | ||
| 2.7% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 12% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 13%* | 2023 | ||
| 45% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 13%* | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 30% | 2020 · HS 2017 | ||
| 21% | 20% – 25% | 2023 | |
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5.1%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 21% | 20% – 25% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 12% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 16% | 12% – 20% | 2017 · HS 2017 | |
| 15% | 2023 | ||
| 30% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 13%* | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 10% | 8% – 15% | 2023 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 21% | 20% – 25% | 2023 | |
| 8% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 4% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 6.1%* | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 15% | 2021 · HS 2012 | ||
| 35% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 33% | 2023 | ||
| 19% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 15%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 40% | 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
- 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
| HS | Code | |
|---|---|---|
| 2017 | 9403.40 | unchanged |
| 2012 | 9403.40 | unchanged |
| 2007 | 9403.40 | unchanged |
| 2002 | 9403.40 | unchanged |
| 1996 | 9403.40 | unchanged |
| 1992 | 9403.40 | unchanged |
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
The country of origin of kitchen cabinets
- N316111 U.S. CBP
The country of origin of kitchen cabinets and vanities
- N313752 U.S. CBP
The tariff classification, country of origin and method of marking kitchen cabinets.
- N288378 U.S. CBP
The tariff classification of “wooden dining tables” from Belarus.
- N277322 U.S. CBP
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.
Typical products
Everyday names, not part of the legal text.