The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Commodity code | 9403 60 10 00, wooden furniture of a kind used in the dining room and the living room | UK Trade Tariff |
| Third-country duty (China) | 0%, no trade defence measure on this code | UK Trade Tariff |
| Wooden bedroom furniture (9403 50 00 00) | 0% | UK Trade Tariff, heading 9403 |
| Wooden kitchen furniture (9403 40 10 90) | 2% | UK Trade Tariff, heading 9403 |
| Bamboo or rattan furniture (9403 82, 9403 83) | 4% | UK Trade Tariff, heading 9403 |
| Import VAT | 20% of (customs value + duty) | GOV.UK |
| Exchange rate used | £1 = ¥9.0274 (HMRC monthly rate, October 2026) | HMRC exchange rates |
Worked example
Inputs (example order): 20 solid-wood dining tables at ¥600 each from a 1688 supplier (¥12,000), plus ¥4,000 sea freight and insurance to a UK port. The UK charges duty and VAT on the value delivered to the UK border, so freight is included.
| Goods, ¥12,000 ÷ 9.0274 | £1,329.29 |
| Freight and insurance, ¥4,000 ÷ 9.0274 | £443.10 |
| Customs value | £1,772.39 |
| Customs duty (0%) | £0.00 |
| Import VAT 20% of customs value | £354.48 |
| Total landed cost | £2,126.87 |
| Per table including VAT | £106.34 |
| Per table before VAT (if VAT-registered) | £88.62 |
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.
Not all furniture is duty-free
The 0% rate is for wooden dining, living room, bedroom and office furniture. Wooden kitchen units are 2%, bamboo and rattan pieces 4%, and parts of furniture 2%. Metal shelving has its own codes, so check the trade tariff with origin China for every line on your invoice.
If you are VAT-registered, you can account for import VAT on your VAT return with postponed VAT accounting instead of paying it at the border.
FAQ
What is the UK import duty on wooden furniture from China?
Wooden dining and living room furniture is commodity code 9403 60 10 00, with a 0% third-country duty. Wooden bedroom and office furniture are also 0%. Import VAT of 20% still applies. Checked on the UK Trade Tariff on 29 Oct 2026.
Is there VAT on furniture imported into the UK?
Yes. Import VAT is 20% of the customs value plus any duty. The customs value includes freight and insurance to the UK. VAT-registered businesses can usually reclaim it.
What does a dining table from China cost landed in the UK?
In our worked example, 20 tables at ¥600 each with ¥4,000 freight and insurance land at about £106.34 each including VAT, at the HMRC October 2026 rate of ¥9.0274 to the pound.
Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.
Open the landed cost calculator