Subheading · Chapter 94 · Heading 9403

9403.60

9403.60: Other furniture and parts thereof: other wooden furniture

Other wooden furniture

Official description Other wooden furniture

9403.60 is the HS subheading for other wooden furniture, under heading 9403 in chapter 94.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 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 60 00 00 Other wooden furniture
  2. 9403 60 10 00 Wooden furniture of a kind used in the dining room and the living room Free
  3. 9403 60 30 00 Wooden furniture of a kind used in shops Free
  4. 9403 60 90 00 Other wooden furniture 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 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)—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£1.4bn-1.4% · previous 12 months
Average import price£2.12 per kg
Jan 2024: £101.4mFeb 2024: £104.2mMar 2024: £111mApr 2024: £112mMay 2024: £107.7mJun 2024: £113.5mJul 2024: £113.4mAug 2024: £105.4mSept 2024: £107.7mOct 2024: £134mNov 2024: £125mDec 2024: £114.4mJan 2025: £116.2mFeb 2025: £124.5mMar 2025: £125.2mApr 2025: £107.9mMay 2025: £110mJun 2025: £105.4mJul 2025: £120.9mAug 2025: £109.8mSept 2025: £108.1mOct 2025: £117.2mNov 2025: £119.8mDec 2025: £118.7mJan 2026: £105.2mFeb 2026: £121.1mMar 2026: £130.9mApr 2026: £111.4mMay 2026: £111.6mJun 2026: £113.3mJul 2026: £120.2mAug 2026: £104m 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 £517m 37.4% -0%
Poland £142.8m 10.3% -5.1%
Vietnam £135.3m 9.8% -8.4%
Lithuania £119.8m 8.7% +8.2%
Italy £93.6m 6.8% -9.2%
Sweden £44.9m 3.2% -6.1%
Germany £44m 3.2% +17%
India £31.1m 2.3% -7.5%

Same subheading in other tariffs

World trade in 2024

9403.60 · US$27.6bn

Trade value (US$) no reported trade < US$513kUS$513k+US$17m+US$246m+> US$770m

Exports: 207
  1. China: US$6.6bn
  2. Vietnam: US$3.7bn
  3. Poland: US$3bn
  4. Italy: US$2.1bn
  5. Germany: US$1.1bn
  6. Lithuania: US$896m
  7. Indonesia: US$770m
  8. India: US$734m
  9. Malaysia: US$680m
  10. Türkiye: US$639m
  11. Spain: US$526m
  12. Mexico: US$490m
  13. France: US$470m
  14. Canada: US$442m
  15. Romania: US$434m
  16. Portugal: US$378m
  17. Denmark: US$356m
  18. Sweden: US$344m
  19. United States: US$334m
  20. Netherlands: US$266m
  21. Ukraine: US$246m
  22. Czechia: US$235m
  23. Brazil: US$224m
  24. United Kingdom: US$218m
  25. Slovakia: US$181m
  26. Belgium: US$174m
  27. Austria: US$169m
  28. Thailand: US$160m
  29. Serbia: US$155m
  30. Egypt: US$146m
  31. Switzerland: US$130m
  32. Latvia: US$115m
  33. Bulgaria: US$86m
  34. Bosnia & Herzegovina: US$82m
  35. Taiwan: US$80m
  36. Slovenia: US$71m
  37. United Arab Emirates: US$64m
  38. Hungary: US$64m
  39. Philippines: US$63m
  40. Croatia: US$57m
  41. Estonia: US$53m
  42. Belarus: US$52m
  43. Russia: US$44m
  44. Singapore: US$40m
  45. Hong Kong SAR China: US$38m
  46. Cambodia: US$38m
  47. Greece: US$37m
  48. Bahrain: US$35m
  49. Colombia: US$34m
  50. Japan: US$31m
  51. South Africa: US$26m
  52. Ireland: US$17m
  53. Honduras: US$16m
  54. South Korea: US$16m
  55. Finland: US$13m
  56. Morocco: US$10m
  57. Australia: US$9m
  58. Albania: US$9m
  59. North Macedonia: US$9m
  60. Guatemala: US$7m

Top exporters

RankCountryValueShare
1 China US$6.6bn 23.9%
2 Vietnam US$3.7bn 13.4%
3 Poland US$3bn 10.8%
4 Italy US$2.1bn 7.5%
5 Germany US$1.1bn 4.1%
6 Lithuania US$896m 3.2%
7 Indonesia US$770m 2.8%
8 India US$734m 2.7%
9 Malaysia US$680m 2.5%
10 Türkiye US$639m 2.3%

Top importers

RankCountryValueShare
1 United States US$7.2bn 26.1%
2 Germany US$2.7bn 9.6%
3 France US$1.7bn 6.2%
4 United Kingdom US$1.7bn 6.1%
5 Netherlands US$884m 3.2%
6 Japan US$873m 3.2%
7 Canada US$767m 2.8%
8 Spain US$685m 2.5%
9 Switzerland US$680m 2.5%
10 Australia US$552m 2%

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.

  • 19%median duty
  • 19number of duty-free countries (MFN)
  • 60%highest: Egypt, Iran, Cape Verde

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 10% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 30% 10% – 55% 2022
Bahrain 5% 2023
Bangladesh 17% 1% – 25% 2023 · HS 2017
Barbados 47% 20% – 60% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 40% 20% – 60% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 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 4.8% 0% – 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 20% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 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 10% 0% – 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 8% 0% – 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 25% 2023
Kazakhstan 12% 10% – 15% 2023
Kenya 45% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 30% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 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 15% 0% – 30% 2023
Mexico 14% 10% – 15% 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 20% 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 10% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 14% 5% – 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 20% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 23% 20% – 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 0% 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 30% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 23% 20% – 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
82159 Furniture, n.e.s., of wood
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
38140 Other furniture n.e.c.
ISIC Rev. 4 activity
3100 Manufacture of furniture

Earlier HS editions

HSCode
20179403.60unchanged
20129403.60unchanged
20079403.60unchanged
20029403.60unchanged
19969403.60unchanged
19929403.60unchanged

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 87

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.

  • N364096 U.S. CBP 2 September 2026 · 9403.60.80.93

    The tariff classification and country of origin of wooden furniture.

  • N364400 U.S. CBP 2 September 2026 · 9403.60.80.93

    The tariff classification of floor standing wooden furniture from Argentina

  • N364445 U.S. CBP 2 September 2026 · 9403.60.80.93

    The tariff classification of floor-standing wooden furniture from Argentina

  • N364447 U.S. CBP 2 September 2026 · 9403.60.80.93

    The tariff classification of wooden furniture from Argentina

  • N363457 U.S. CBP 31 July 2026 · 9403.60.80.93

    The tariff classification of a seat and footrest from Vietnam

  • N361977 U.S. CBP 2 June 2026 · 9403.60.80.93

    The tariff classification of wooden furniture from China

  • 600015803 HMRC 11 August 2026 – 10 August 2029 · 9403 60 10 00

    Occasional table designed by Corrado Corradi Dell’Acqua circa 1950. Corrado Corradi Dell’Acqua was an Italian architect and designer active in the mid-20th century whose work was documented in contemporary design publications, including Roberto Aloi’s L’Arredamento Moderno. He is associated with…

  • 600015689 HMRC 7 May 2026 – 6 May 2029 · 9403 60 10 00

    Bespoke console table, with solid American Black Walnut slab legs, sub-top made in veneered American black walnut, clear open grain satin finish, top in Travertine Romano Classic Super. dim: 1200w x 300d x 850h

  • 600014825 HMRC 16 March 2026 – 15 March 2029 · 9403 60 10 00

    Dining Table Dining table from Villa Tornaghi, Ospedaletti, Italy, circa 1954. The dining table was designed by Studio Ponti-Fornaroli-Rosselli. Materials used: Wood, brass. Dimensions: 72 x 210 × 85 cm

  • 600014525 HMRC 14 January 2026 – 13 January 2029 · 9403 60 90 00

    Portable Storage Crate for full sized vinyl records such as LPs and 12" singles. This product consists of an unassembled natural wood crate, with the primary function of storing 12” vinyl records. It arrives flat packed, with pre-drilled holes in the wood, with wheels to be attached once…

  • 600012068 HMRC 17 December 2024 – 16 December 2027 · 9403 60 90 00

    The Wooden floating shelves can be used on any wall whether it in the home or office. They will be mounted by metal brackets. The wooden shelf is made from MDF board, and the metal brackets are colour-coated. The wall mount kit is made by a laser CNC machine, and then it's colour coated. The top…

  • 600010101 HMRC 26 April 2024 – 25 April 2027 · 9403 60 90 00

    Mattia Bonetti is a Paris-based artist and designer known for his eccentric and surreal creations. The chest of drawers' angular shape and stainless-steel covered wood add visual interest, making it stylish and functional for any contemporary interior. Stainless steel-covered wood – 80% wood, 20%…

87 rulings in total for this code

The UK Global Tariff divides subheading 9403.60 into 3 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 9403.60 covers 3 tariff lines and the duty is duty-free.

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 Free.

Imports of other wooden furniture into the UK came to £1.4bn between September 2025 and August 2026 (down 1% on the year before); China supplied 37%, followed by Poland.

In 2024, countries exported other wooden furniture worth US$27.6bn (+2.7% year on year).

The largest exporter was China (US$6.6bn), followed by Vietnam.

Products classified here

Questions and answers

What is the HS code for other furniture and parts thereof: other wooden furniture?

Other furniture and parts thereof: other wooden furniture fall under HS subheading 9403.60, part of heading 9403, in section XX of the Harmonized System.

What is the import duty on other furniture and parts thereof in the UK?

Under the UK Global Tariff, imports under 9403.60 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 other furniture and parts thereof in the EU?

Under the EU Combined Nomenclature, imports under 9403.60 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 other furniture and parts thereof?

China, with US$6.6bn in 2024 (23.9% of world exports).

Which countries can export other wooden 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 other wooden furniture from?

In the 12 months to August 2026, the largest suppliers were China (37%), Poland (10%) and Vietnam (10%), out of total imports of £1.4bn.

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Typical products

Everyday names, not part of the legal text.