Verified tariff evidence · HS 940360

Other wooden furniture import duty in United Kingdom

The exact HS 940360 national lines in this evidence set show a base MFN rate of 0%. 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
0%
National tariff lines found
3 exact-HS6 lines
Import tax input
20% — Standard UK import VAT rate unless reduced/zero/exempt treatment applies.
Tariff source
UK Online Trade Tariff

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 940360

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.

United Kingdom MFN lines extracted from UK Online Trade Tariff
National code Official description MFN rate
9403601000 Wooden furniture of a kind used in the dining room and the living room 0%
9403603000 Wooden furniture of a kind used in shops 0%
9403609000 Other wooden furniture 0%

Classification checks for other wooden furniture

HS 940360 covers wooden furniture not classified as office, kitchen or bedroom furniture. Function and constituent material are important, and parts are classified separately.

  1. What is the furniture's principal use?
  2. What material gives it its essential character?
  3. Is it complete furniture or a part?

See what HS 940360 includes and excludes.

Worked import-cost example

This illustration uses £1,000.00 of goods, £75.00 shipping and £25.00 insurance. The illustration treats goods, shipping and insurance as the planning customs value.

Effect of the evidenced MFN line on the example shipment
Scenario Rate Duty Import tax Illustrative total
Evidenced base rate 0% £0.00 £220.00 £1,320.00

Tax limitation: Standard UK VAT is used for the illustration. The product may instead be reduced-rated, zero-rated or exempt.

Change the shipment values or origin

The estimator can compare the base line with any imported preference or trade-measure evidence.

Shipment value

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.

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Estimated import cost
United Kingdom
Product row used
Estimate will appear after tariff data loads.
Estimated totalLoading ratesGoods, shipping, insurance, calculated duty, known extra duties, and VAT/GST where available.
Customs value£1,100.00
DutyWaiting for duty dataLoading
Extra dutiesCheckingLoading
VAT/GSTWaiting for VAT/GST dataLoading
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.

Choose a product row

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 UK Online Trade Tariff

    Exact HS 940360 rows; snapshot 20 June 2026.

  • Import tax HMRC VAT rates

    Standard UK import VAT rate unless reduced/zero/exempt treatment applies.

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.

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