Verified tariff evidence · HS 940320
Other metal furniture import duty in Australia
The exact HS 940320 national lines in this evidence set show a base MFN rate of 5%. The detailed destination code and product description decide which line applies.
Tariff snapshot checked 20 June 2026; source and line details are shown below.
The short answer
- Base MFN duty
- 5%
- National tariff lines found
- 1 exact-HS6 line
- Import tax input
- 10% — Standard Australian GST on taxable importations.
- Tariff source
- Australian Border Force Working Tariff (2026)
This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.
National tariff lines under HS 940320
Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.
| National code | Official description | MFN rate |
|---|---|---|
9403.20.00 | - Other metal furniture | 5% |
Classification checks for other metal furniture
HS 940320 covers metal furniture other than office furniture. Seats, medical furniture and separately imported parts can fall under different provisions.
- Is it designed for office use?
- Is the article a seat?
- Is metal the material giving the article its essential character?
Worked import-cost example
This illustration uses A$1,000.00 of goods, A$75.00 shipping and A$25.00 insurance. The illustration applies duty to customs value and adds international transport and insurance when estimating GST.
| Scenario | Rate | Duty | Import tax | Illustrative total |
|---|---|---|---|---|
| Evidenced base rate | 5% | A$50.00 | A$115.00 | A$1,265.00 |
Tax limitation: Standard 10% GST is used. GST-free treatment and product-specific border charges require separate checks.
Change the shipment values or origin
The estimator can compare the base line with any imported preference or trade-measure evidence.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: loading duty data.
VAT/GST basis: loading VAT/GST data
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Evidence and official sources
- Classification and base MFN tariff Australian Border Force Working Tariff
Exact HS 940320 rows; reference year 2026.
- Import tax Australian Taxation Office GST
Standard Australian GST on taxable importations.
Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after
that date, so check it again before placing an order or making a declaration.
Compare another destination or product
Same product
- Other metal furniture duty in United Kingdom: 0%
- Other metal furniture duty in United States: 0%
- Other metal furniture duty in European Union: 0%
- Other metal furniture duty in Canada: 8%