The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example commodity code | 9403609000 | the UK Trade Tariff |
| Third-country duty (applies to China) | 0% | the UK Trade Tariff |
| Import VAT | 20% import VAT | GOV.UK |
HS chapter hint: chapter 94. The rate belongs to the exact code, not the product name, so check yours.
Worked example
40 units at US$45.00 each, US$900 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value | 1,800.00 |
| Freight | 900 |
| Insurance (0.5%) | 9.00 |
| Customs value (CIF) | 2,709.00 |
| Duty at 0% | 0.00 |
| Import VAT at 20% | 541.80 |
| Landed total incl. VAT | 3,250.80 |
| Per unit incl. VAT | 81.27 |
| Per unit ex VAT (if you reclaim VAT) | 67.72 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the UK import duty on wooden furniture from China?
For commodity code 9403609000, the third-country duty that applies to Chinese goods is 0%, charged on the CIF value. Checked on the UK Trade Tariff on 29 Oct 2026. Other codes in chapter 94 can have other rates.
Is there UK duty on parcels under 135 pounds?
For consignments worth 135 pounds or less, customs duty is not charged and VAT is usually collected by the seller or marketplace at the point of sale. Above that, duty and import VAT are paid at the border.
Which HS chapter are wooden furniture in?
Usually chapter 94 (furniture, lighting and prefabricated buildings). The exact code depends on material and use, for example wooden tables. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on wooden furniture from China to the US
- Import duty on wooden furniture from China to the EU
- Import duty on wooden furniture from China to Canada
- Import duty on wooden furniture from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia