Duties by product

Import duties on furniture from China to Spain

Furniture is one of the most imported categories from China and one of the least taxed: most headings carry zero duty. The real cost sits in volumetric freight and compliance.

Updated: 9 September 2026

Written by the EC HolaHome team, based on real import operations from China into Spain and the EU.

1. Typical duty rates

Furniture is classified mainly under 9401 (seats) and 9403 (other furniture). Rates are low or nil in most cases.

  • Seats and parts (9401): usually 0%, with some subheadings at 2.7%.
  • Wooden bedroom, kitchen, dining and office furniture (9403 30 to 9403 60): generally 0%.
  • Metal or plastic furniture (9403 20, 9403 70): around 2.7%.
  • Mattresses and bed supports (9404): 0% to 3.7% depending on material.

2. VAT and taxable base

VAT is almost always the largest line, because it is charged on the customs value plus duty and costs up to the EU point of entry.

  • Standard 21% VAT in Spain for furniture and mattresses.
  • Base = goods value + freight and insurance to the EU border + duty.
  • Import VAT is deductible for a taxable business; duty is not — it is a pure cost.
  • Example: EUR 20,000 of wooden furniture with EUR 3,000 freight → EUR 0 duty and EUR 4,830 VAT.

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) for wood products: due diligence and traceability of origin.
  • Wooden packaging must carry ISPM-15 treatment and a visible stamp, or the container can be held.
  • General Product Safety Regulation (GPSR): manufacturer, importer and EU responsible person identification.
  • Stability and strength standards (EN 12520, EN 14749 and similar) for domestic and storage furniture.

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 cuts shipped volume by 30% to 60%.
  • Damage from weak packaging is the main claim driver; corner protection is cheap insurance.
  • Pre-shipment inspection: sample assembly, hardware, finishes and packaging checks.

Checklist

Before importing furniture

Run through these points before confirming the order with the Chinese factory.

  • TARIC code confirmed by your customs broker for every reference.
  • EUDR due diligence statement if the furniture contains wood.
  • ISPM-15 treatment certificate for wooden packaging.
  • Stability and load testing to the applicable EN standard.
  • Container cubing plan and flat-pack option.
  • Pre-shipment inspection with sample assembly.

FAQ

Furniture duties: common questions

How much duty is charged on furniture from China?
Most wooden furniture is duty free. Metal or plastic furniture is around 2.7%. In all cases 21% Spanish VAT applies on the customs value plus duty and freight to the EU.
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 stamp?
Customs can hold the container and require treatment or destruction of the packaging, at the importer's cost and delay.
Assembled or flat pack?
Except for high-value pieces, flat pack almost always wins: container volume savings exceed assembly cost at destination.

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 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 broker before committing to prices.

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