Most furniture enters the EU duty-free from China. The third-country (erga omnes) rates in the EU customs tariff for the codes a furniture order typically uses are below; the buyer or their customs broker must confirm the final ten-digit classification of each piece, because the material of the frame decides the code.
| HS / CN code | Covers | EU duty from China | Notes |
|---|
| 9401 71 / 9401 79 | Seats with metal frames — sun loungers, aluminium terrace chairs, metal-frame sofas | 0% | Upholstered (71) or not (79) |
| 9401 61 / 9401 69 | Seats with wooden frames — teak loungers, dining chairs, wooden-frame sofas | 0% | |
| 9401 80 | Other seats, e.g. plastic or resin | 0% | |
| 9403 20 | Metal furniture — beds, tables, shelving (household) | 0% | See anti-dumping note: steel shelving only |
| 9403 60 | Wooden furniture — wardrobes, sideboards, tables, bed frames | 0% | |
| 9403 70 | Plastic furniture | 0% | |
| 9403 89 | Furniture of other materials — rattan, cane, bamboo | 5.6% | Applies to natural rattan; aluminium-frame HDPE-weave pieces usually classify under 9401/9403 by frame |
| 9404 21 / 9404 29 | Mattresses | 3.7% | |
| 9404 90 | Cushions, pillows, quilts and similar stuffed articles | 3.7% | Loose outdoor cushions shipped separately from the seat |
French import VAT is 20% of the customs value — the goods, plus the freight and insurance to the EU border, plus any duty. A VAT-registered French company recovers it on its return (and since 2022 can use the postponed accounting mechanism so no cash changes hands at the border); a private buyer pays it as a final cost. Budget the total landed cost at ex-works plus freight plus VAT plus delivery, or roughly 25–45% on top of the ex-works price for a full container to France, more for small LCL lots.
Anti-dumping. The EU has no anti-dumping or countervailing duty on Chinese seating, household or hospitality furniture as of September 2026. The one open chapter-94 proceeding, initiated on 10 June 2026, concerns bolted and boltless steel shelving units (TARIC 9403 20 80 20 and 9403 99 10 20) and does not cover beds, tables, seats or outdoor furniture. Check the Commission’s trade-defence list again before a large order, because measures can be introduced with provisional duties at short notice.