Import duty on furniture from China is 0% for wooden, metal and plastic furniture, and 5.6% for furniture of bamboo, rattan, stone and other materials. TARIC shows no anti-dumping duties on these codes for China. On top of that comes 23% import VAT in Poland, charged on the customs value plus duty.
How is furniture classified in the customs tariff?
Furniture from China usually falls under CN heading 9403, "Other furniture and parts thereof". You choose the code by material and, for wood, also by room: dining and living rooms have their own subheading. The rates below come from the 2026 Combined Nomenclature and TARIC, as at 23 September 2026.
A CN code is the eight-digit code of a product in the Combined Nomenclature, the EU customs tariff. TARIC adds two digits and trade measures, such as anti-dumping duties.
| CN code | Tariff description | Examples | Duty (origin: China) |
|---|---|---|---|
| 9403 60 10 | wooden furniture of a kind used in the dining room and the living room | wooden coffee table, dining table, TV unit | 0% |
| 9403 60 90 | other wooden furniture | wooden hallway console | 0% |
| 9403 20 80 | other metal furniture | table on a metal frame, where the metal gives it its essential character | 0% |
| 9403 70 00 | furniture of plastics | plastic side table | 0% |
| 9403 82 00 | furniture of bamboo | bamboo console | 5.6% |
| 9403 83 00 | furniture of rattan | rattan coffee table | 5.6% |
| 9403 89 00 | furniture of other materials | stone or glass table | 5.6% |
Coffee tables, dining tables, consoles and TV units have no codes of their own. Material decides, and for wood so does the intended room. Subheadings 9403 60 10 and 9403 60 90 carry the same 0% rate, but the declaration must still use the right one.
How is furniture made of several materials classified?
Furniture made of several materials is classified as if it consisted of the material that gives it its essential character. That is rule 3(b) of the General Rules for the Interpretation of the Combined Nomenclature. A table with a stone top on a metal frame can therefore fall under 9403 20 80 (0%) or 9403 89 00 (5.6%).
For tables, the Explanatory Notes to the Combined Nomenclature make the rule more specific: a table is classified by the material of its support, meaning the legs and frame. The exception is a top that gives the table its essential character, for example by being of higher value, such as glass, marble or rare wood. Where no material prevails, rule 3(c) read with rule 6 points to the last subheading in numerical order, 9403 89 00.
Rule 2(a) adds a second principle: unassembled furniture, shipped flat-packed for self-assembly, is classified as finished furniture. Parts imported separately are a different matter, because wooden furniture parts (9403 91 00) carry 2.7%.
For mixed constructions it pays to rely on binding tariff information (BTI), a customs decision on the classification of a specific product. You can browse decisions issued to other importers in the EU EBTI database.
Are there anti-dumping duties on furniture from China?
As at 23 September 2026, TARIC shows no anti-dumping or countervailing duties on furniture from China. We checked codes 9403 20 80, 9403 60 10, 9403 60 90, 9403 70 00, 9403 82 00, 9403 83 00 and 9403 89 00. An anti-dumping duty is an additional duty the EU imposes on a specific product from a specific country.
The only measure under these codes concerns steel shelving (TARIC line 9403 20 80 20). Since 12 September 2026, imports of it from China are subject to registration in an anti-dumping proceeding (Commission Implementing Regulation (EU) 2026/2023). The registration does not cover tables.
For comparison, ceramic tableware from China (6911 10 00) carries a definitive anti-dumping duty of up to 79% in TARIC. Trade measures change during the year, so check the rate on the day of import, for your own 10-digit code and country of origin.
How much VAT do you pay on furniture imported from China?
Import VAT on furniture in Poland is 23%. It is charged on the customs value plus duty, plus transport costs to the first destination in Poland. For an active VAT payer it is deductible, so the real cost is mainly the duty.
The basis is the Polish VAT Act: article 30b(1) and (4) define the taxable amount, and article 146ef(1)(1) sets the 23% rate. As an active VAT payer you can account for import VAT in your return instead of paying it at clearance (article 33a).
Worked example: what does clearing a container of tables cost?
This is an illustration in round numbers, not a quotation. We assume a customs value of EUR 20,000, meaning the goods price plus freight and insurance to the EU border. We compare wooden tables (9403 60 10, 0% duty) with rattan tables (9403 83 00, 5.6% duty).
| Line | Wooden tables (9403 60 10) | Rattan tables (9403 83 00) |
|---|---|---|
| Customs value | EUR 20,000 | EUR 20,000 |
| Duty | EUR 0 (0%) | EUR 1,120 (5.6%) |
| VAT base | EUR 20,000 | EUR 21,120 |
| VAT 23% | EUR 4,600 | EUR 4,857.60 |
| Duty and VAT payable at clearance | EUR 4,600 | EUR 5,977.60 |
| Cost after VAT deduction | EUR 0 | EUR 1,120 |
The example leaves out transport to the first destination in Poland, which also enters the VAT base. You can run your own numbers in our China import duty calculator.
At the same value, the material alone moves the cost by 5.6% of the customs value. When you ask about coffee tables, dining tables or console tables, state the material of the frame and the top. The CN code depends on it, and the customs team within our group handles tariff classification.
What else should you budget for furniture from China?
Beyond duty and VAT, budget for ocean freight from Yantian to Gdańsk, insurance, port handling, the customs agent and transport to your warehouse. Wooden furniture also brings obligations under the EUDR, and any goods in packaging bring BDO registration and PPWR duties.
- Freight and time. Sailing from Yantian to Gdańsk typically takes 30–38 days, depending on carrier, service and season. We quote the freight together with the goods price.
- Port and clearance. THC (Terminal Handling Charge), the fee for handling the container at the terminal, plus the customs agent and transport from terminal to warehouse.
- EUDR. Wooden furniture under 9403 30, 9403 40, 9403 50 and 9403 60, and parts under 9403 91, is listed in Annex I of Regulation (EU) 2023/1115 on deforestation-free products. According to the European Commission, it applies from 30 December 2026 to large and medium operators and from 30 June 2027 to micro and small ones. The operator must then show the wood does not come from recently deforested land and submit a due diligence statement.
- Packaging. Furniture arrives packed, so as the importer you have PPWR obligations and need a BDO registration in Poland. We cover the details on our EU import compliance page.
Legal position verified: September 2026.