Exporting furniture to the UK – customs, certificates and UKCA requirements [Guide 2026]

Poland is one of the largest furniture exporters in Europe, and the United Kingdom remains a key market for Polish manufacturers. After Brexit, exporting furniture to the UK requires full customs clearance, tariff classification and – in some cases – compliance with UKCA (UK Conformity Assessed) requirements.

This article explains the customs rates for furniture, when a UKCA certificate is required, how to correctly classify furniture, and which documents are necessary for export.

Customs classification of furniture (CN codes)

Furniture is classified in Chapter 94 Combined Nomenclature (CN). Duty rate depends on the type of furniture, material and purpose.

Most common CN codes for furniture:

| CN Code | Description | Duty Rate (standard) | |---|---|---| | 9403.30 | Wooden office furniture | 0% | | 9403.40 | Wooden kitchen furniture | 0% | | 9403.50 | Wooden bedroom furniture | 0% | | 9403.60 | Other wooden furniture | 0% | | 9403.70 | Plastic furniture | 6.5% | | 9403.81 | Metal office furniture | 0% | | 9403.89 | Other metal furniture | 0% | | 9401.30 | Height-adjustable swivel chairs | 0% | | 9401.61 | Upholstered chairs with wooden frame | 0% | | 9401.71 | Upholstered metal chairs | 0% |

Important: Most wooden and metal furniture qualifies for 0% duty under the TCA (EU-UK Trade and Cooperation Agreement), provided the rules of origin are met.

How to check the exact customs duty rate?

1. Go to the website gov.uk/trade-tariff. 2. Enter the CN code (e.g. 9403.60). 3. Check the customs duty rate and additional requirements (certificates, licences).

Furniture duty – how to calculate?

Example 1: Wooden furniture (CN code 9403.60)

Data: - Customs value: £10,000 - Customs duty rate: 0% (TCA) - VAT: 20% Calculations: - Duty: £10,000 × 0% = £0 - VAT base: £10,000 + £0 = £10,000 - VAT: £10,000 × 20% = £2,000 - Total cost: £2,000 (VAT only)

Example 2: Plastic furniture (CN code 9403.70)

Data: - Customs value: £10,000 - Customs duty rate: 6.5% (standard, no TCA) - VAT: 20% Calculations: - Customs duty: £10,000 × 6.5% = £650 - VAT base: £10,000 + £650 = £10,650 - VAT: £10,650 × 20% = £2,130 - Total cost: £2,780 (duty + VAT) Conclusion: Wooden and metal furniture are significantly more profitable to export to the UK than plastic furniture.

UKCA requirements for furniture

When do furniture require UKCA certification?

UKCA Certificate (UK Conformity Assessed) is required for furniture that: 1. Contain electrical components (e.g. desks with built-in sockets, beds with LED lighting). 2. They are intended for children (e.g. baby cots, high chairs).

Wooden/metal furniture without electrical components

Most traditional furniture (tables, chairs, wardrobes, chests of drawers) does not require UKCA certificate. It is sufficient to: - commercial invoice. - Customs declaration. - Statement of origin (if using TCA).

Furniture with electrical components

If the furniture contains electrical components (e.g. desk with built-in sockets), it must comply with: - UK Electrical Equipment (Safety) Regulations 2016. - UKCA marking on the product or packaging. - UK Declaration of Conformity (UK Declaration of Conformity).

How to obtain UKCA? 1. Conduct compliance tests (e.g., in a UK-accredited laboratory). 2. Prepare technical documentation. 3. Affix the UKCA marking on the product. Cost: £500-£2,000 (depending on product complexity).

Children's furniture

Furniture intended for children (cribs, high chairs) must comply with: - UK Furniture and Furnishings (Fire Safety) Regulations 1988. - BS EN 716 (safety standard for baby cots). - UKCA marking (if applicable).

Requirements for wooden pallets (ISPM 15)

If furniture is transported on wooden pallets, the pallets must be marked according to ISPM 15 standard (International Standards for Phytosanitary Measures).

Requirements: - Pallets must be thermally treated (HT – Heat Treatment). - Pallets must have IPPC marking (International Plant Protection Convention). Why is it important? Lack of ISPM 15 marking may result in: - Shipment being held at the border. - Need to replace pallets. - Delivery delays. More information: Wooden pallets ISPM 15 – requirements for export to the UK

Documents required for furniture export

1. Commercial Invoice

Required elements: - Exporter data (name, address, EORI PL). - Importer data (name, address, EORI GB). - Detailed furniture description (e.g. "Oak wooden table, dimensions 180x90x75 cm"). - CN code (e.g. 9403.60.10). - Quantity, unit price, total value. - Delivery terms (Incoterms 2020). - Statement of origin (if using TCA). More information: Commercial invoice to the UK – 7 elements required by HMRC

2. Packing List

Required elements: - Number of packages/pallets. - Gross and net weight. - Package dimensions. - Description of each package's contents.

3. CMR Document (International Consignment Note)

Required elements: - Sender and recipient data. - Description of goods. - Number of packages, weight. - Carrier’s signature.

4. Statement of origin (if TCA applies)

If furniture qualifies for 0% duty under the TCA, the invoice must include a statement of origin:

``` "The exporter of the products covered by this document declares that, except where explicitly stated otherwise, these products have preferential EU origin." ```

5. UKCA certificate (if applicable)

If the furniture contains electrical components or is intended for children, include: - UK Declaration of Conformity. - UKCA Certificate.

Most common errors in furniture export

Error 1: Incorrect customs classification

❌ "Furniture" – too general. ✅ "Oak wooden table, dimensions 180x90x75 cm, for domestic use" + CN code 9403.60.10.

Error 2: Missing statement of origin

❌ Invoice without a statement of origin → standard duty (instead of 0%). ✅ Invoice with a statement of origin → 0% duty (TCA).

Error 3: Pallets without ISPM 15 marking

❌ Wooden pallets without marking → held at the border. ✅ Pallets with IPPC (HT) marking → no issues.

Error 4: Missing UKCA certificate for electrical furniture

❌ Desk with built-in sockets without UKCA → held for inspection. ✅ Desk with UKCA and declaration of conformity → fast clearance.

How can easyclearance.pl assist?

Customs classification verification

Our team can assist with: - Correct classification of furniture (CN code). - Checking the customs duty rate in the UKGT tariff. - Determining if the furniture qualifies for TCA (0% duty).

Preparation of documentation

We can help prepare: - Commercial invoice compliant with HMRC requirements. - Statement of origin (TCA). - Packing list and CMR documents.

Customs clearance in the UK

If your UK client lacks customs clearance experience, we can: - Perform import clearance in the UK on our behalf EORI number GB. - Account for VAT via Postponed VAT Accounting (PVA). - Coordinate delivery to the client.

Distinction: easyclearance.pl is a customs agency based in the UK. We directly handle clearances in Great Britain. If your shipment requires customs clearance in Poland or another EU country, we coordinate the process through our network of licensed local partners.

Frequently Asked Questions (FAQ)

Do wooden furniture require a phytosanitary certificate?

No, if the wood has been processed (finished furniture). Phytosanitary certificate is required only for raw wood (e.g. logs, planks).

Can I export used furniture to the UK?

Yes, but you must document that the furniture is used (e.g. photos, statement). Used furniture may qualify for a lower customs value.

Do upholstered furniture require additional certificates?

If furniture is intended for the UK market, it must comply with UK Furniture and Furnishings (Fire Safety) Regulations 1988 (fire resistance standards). The manufacturer must have a fire resistance certificate for fabrics.

How long does customs clearance of furniture in the UK take?

Standard 1-3 working days. If the shipment is directed for inspection (Route 2), it may take 5-10 days.

Can I export furniture under DDP terms?

Yes, but this requires VAT registration in the UK or using a local importer. We recommend FCA or DAP for most exporters.

More information: Incoterms 2020 in trade with the UK – why DDP is a trap?

Summary

Exporting furniture to the UK is relatively straightforward if you follow basic rules:

1. Customs classification – Use the correct CN code (Chapter 94). 2. 0% Duty – Most wooden and metal furniture qualifies for TCA. 3. UKCA – Required only for electrical furniture and for children. 4. ISPM 15 pallets – Ensure pallets are labelled. 5. Documentation – Commercial invoice, packing list, CMR, statement of origin.

Do you need help with exporting furniture to the UK?

If you export furniture to the United Kingdom and need support with customs classification, documentation preparation or customs clearance, contact easyclearance.pl.

easyclearance.pl is a customs agency based in the United Kingdom. We directly handle clearances in the UK. Customs clearances within the EU are carried out in cooperation with our network of licensed local partners. Contact us →

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04