Duties by product

Import duties on furniture from China to Spain

Furniture is a very common import category from China and as guidance, with low or nil reference rates for many subheadings, to be confirmed in TARIC. The real cost sits in volumetric freight and compliance.

Updated: 18 September 2026

Written by the EC HolaHome team for guidance only. Check every figure in TARIC and with your customs representative before committing to prices.

1. CN 2026 conventional reference rates

A representative selection of identifiable furniture products in chapter 94 of the 2026 CN.

Representative examples — CN 2026 conventional rate of duty
ProductCN codeConventional duty
Other upholstered seats with wooden frames9401 61 000% (Free)
Other upholstered seats with metal frames9401 71 000% (Free)
Fitted wooden kitchen units9403 40 102.7%
Wooden bedroom furniture9403 50 000% (Free)
Wooden dining-room or living-room furniture9403 60 100% (Free)

Source checked on 18 September 2026: the ‘Conventional rate of duty’ column in the 2026 CN. These are references, not the guaranteed final rate for China. Before each operation, confirm the 10-digit TARIC code, origin, date and additional measures; VAT is assessed separately.

Related on this site:Building and home products guideBuilding materials sourcing service

2. VAT and taxable amount

VAT is usually the largest line. It is charged on the import taxable amount, not only on the price of the goods.

  • Standard 21% VAT in Spain for furniture and mattresses.
  • VAT taxable amount = customs value + import duty and other import charges, except VAT itself + applicable incidental costs not yet included.
  • Customs value already includes freight and insurance to the EU entry point. Incidental costs are included up to the first destination in the importing Member State and, where known at the chargeable event, another EU destination. No item is counted twice.
  • Import VAT may be deductible for the importer where it has the right to deduct and meets the formal and documentary requirements; duty and anti-dumping form part of the cost of the operation, unless a customs regime with different treatment applies.
  • Hypothetical example with an assumed 0% rate (not verified for any specific subheading): goods value EUR 20,000 plus EUR 3,000 freight and insurance to the EU → customs value EUR 23,000; duty EUR 0; with no further incidental costs, VAT base EUR 23,000 and VAT EUR 4,830. With a different rate, duty is added to the VAT base.

3. Compliance and documents

Low duty does not mean free entry. Furniture carries safety, material and, in some cases, timber requirements.

  • EU Deforestation Regulation (EUDR): may apply to wood products depending on Annex I, the code, the operator's role and the timetable in force. Check scope and dates on the Commission's official page.
  • Raw wood packaging (pallets, crates, dunnage): phytosanitary treatment and visible ISPM 15 mark. Processed wood (plywood, particleboard) is outside the scope.
  • General Product Safety Regulation (GPSR): manufacturer, importer and, where applicable, EU responsible economic operator identification.
  • Stability and strength standards (EN 12520, EN 14749 and similar) depending on the furniture type.

4. Where the real cost sits

Duty is rarely the problem with furniture. Budgets slip on volume and on transit damage.

  • Furniture pays freight by volume: poor container cubing inflates unit cost.
  • Flat-pack furniture significantly reduces shipped volume; the actual saving depends on the design.
  • Damage from weak packaging is a common claim driver; corner and edge protection is inexpensive.
  • Pre-shipment inspection: sample assembly, hardware, finishes and packaging checks.

Checklist

Before importing furniture

Common points to review before confirming the order; not all apply to every product.

  • 10-digit TARIC code confirmed with your customs representative for every reference.
  • EUDR scope and timetable reviewed if the furniture contains wood.
  • Raw wood packaging treated and marked in line with ISPM 15.
  • Stability and load testing to the EN standard applicable to the furniture type.
  • Container cubing plan and flat-pack option.
  • Pre-shipment inspection with sample assembly.

FAQ

Furniture duties: common questions

What duty applies to these furniture products from China?
The 2026 CN shows, for example, 0% for upholstered seats with wooden frames (9401 61 00) and wooden bedroom furniture (9403 50 00), and 2.7% for fitted kitchen units (9403 40 10). These are conventional reference rates: confirm the 10-digit TARIC code, origin, date and additional measures. VAT is assessed separately. View the rates table.
Are there anti-dumping duties on Chinese furniture?
Not generally on finished furniture, but there are measures on some components and materials such as certain boards or profiles. Always check the measure in force for the exact code.
What if wooden packaging has no ISPM 15 mark?
Customs or plant health authorities can hold the container and require treatment, re-export or destruction of the packaging, at the importer's cost and delay.
Assembled or flat pack?
Except for high-value or design pieces, usually flat pack: container volume savings tend to outweigh assembly cost at destination. It depends on the product and sales channel.

Important notice

The rates shown are indicative and refer to common headings of the EU Common Customs Tariff. The final rate depends on the exact 10-digit TARIC classification, the declared origin and the measures in force (anti-dumping, quotas or suspensions) on the date of clearance. Always check TARIC or ask your customs representative before committing to prices.

Want to check the landed cost of your product?

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