The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Tariff item | 9403.60.10.92, other wooden furniture for domestic purposes, dining room | CBSA Customs Tariff T2026, Chapter 94 |
| MFN duty (applies to China) | 9.5% | CBSA Customs Tariff T2026, Chapter 94 |
| Wooden bedroom furniture (9403.50.00) and living room (9403.60.10.91) | 9.5% MFN | CBSA Customs Tariff T2026, Chapter 94 |
| Office wooden furniture (9403.30) | Free MFN | CBSA Customs Tariff T2026, Chapter 94 |
| Upholstered domestic seating (sofas, recliners), anti-dumping | 188.0% of export price, plus countervailing duty of 1,390.65 CNY per piece, for exporters not named in the measure | CBSA measures in force: upholstered domestic seating |
| GST on imports | 5% of (value for duty + duty) | CBSA importing guide |
| Exchange rate used | US$1 = C$1.4038 (Bank of Canada, 27 Oct 2026) | Bank of Canada |
Worked example
Inputs (example order): 20 solid-wood dining tables at US$85 each FOB (US$1,700), plus US$500 sea freight to Canada. Canada values goods for duty at the price paid for export, so freight is a cost but not part of the duty or GST base here.
| Goods, US$1,700 × 1.4038 (value for duty) | C$2,386.46 |
| Freight to Canada, US$500 × 1.4038 | C$701.90 |
| Customs duty 9.5% of value for duty | C$226.71 |
| GST 5% of (value for duty + duty) | C$130.66 |
| Total landed cost | C$3,445.73 |
| Per table including GST | C$172.29 |
| Per table before GST (if you claim input tax credits) | C$165.75 |
The order figures are an example, not a quote. Not included: broker or courier clearance fees, local delivery and any sourcing-agent fee. Add them in the calculator for your real number.
Sofas and recliners: check this first
Canada has anti-dumping and countervailing duties on upholstered domestic seating from China, which covers most sofas, loveseats and recliners, including motion furniture. For exporters not named in the measure, the anti-dumping duty is 188.0% of the export price. Seating upholstered only in fabric that does not move, dining chairs and benches, outdoor seating, bean bags and folding or stacking seats are excluded. CBSA started an expiry review on 1 Sep 2026, so read the measures page before you order.
Metal furniture (9403.20) is a different line at 8%. Confirm the code with your broker.
FAQ
What is the Canadian import duty on wooden furniture from China?
Wooden dining room furniture for the home is tariff item 9403.60.10.92, with a 9.5% MFN rate that applies to goods from China. Bedroom and living room pieces are also 9.5%, and wooden office furniture is Free. GST of 5% is charged at import. Checked on the CBSA Customs Tariff T2026 on 29 Oct 2026.
Is there anti-dumping duty on sofas from China to Canada?
Yes, for most upholstered domestic seating such as sofas and recliners. For exporters not named in the CBSA measure, anti-dumping duty is 188.0% of the export price, plus countervailing duty per piece. Fabric-only stationary seating, dining chairs and outdoor seating are excluded.
What does a dining table from China cost landed in Canada?
In our worked example, 20 tables at US$85 each FOB with US$500 freight land at about C$172.29 each including GST, using the Bank of Canada rate of 1.4038 on 27 October 2026.
Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.
Open the landed cost calculator