Guide
Import Duty on Furniture UK
Furniture landed cost can be driven by freight and VAT as much as duty, especially for bulky shipments.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
Classification and materials
Furniture codes can depend on material, use, whether the item is a seat, table, cabinet or part, and whether it is for domestic or specialist use.
Flat-pack goods still need the correct commodity code and valuation inputs.
Freight can change the picture
Bulky goods can have significant freight and insurance costs, which can increase customs value and import VAT value.
Compare suppliers using a full landed-cost view rather than unit price alone.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Flat-pack furniture from Germany
Commodity 9403601000; origin Germany
- Goods value
- £2,500.00
- Freight
- £400.00
- Insurance
- £50.00
- Customs value
- £2,950.00
- Duty basis
- Illustrative preference scenario if proof is available at 0%
- Duty
- £0.00
- VAT base
- £2,950.00
- Import VAT
- £590.00
- Landed cost
- £3,540.00
EU preference depends on qualifying origin and evidence. VAT can still apply even when a preferential duty rate is used.
FAQs
Is furniture from the EU duty free?
It may be where preference rules and proof are met, but EU dispatch alone is not enough. Import VAT can still apply.
Should shipping be included for furniture?
Freight to the UK border is usually part of customs value planning and can materially affect the estimate.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.