European Union tariff line 9403 10 98 00: Other
Last updated
Key facts
- Tariff line
- 9403 10 98 00
- Covers
- Metal furniture of a kind used in offices, exceeding 80 cm in height
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (42 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- HS subheading
- 9403.10
Summary
In the European Union tariff, line 9403 10 98 00 covers metal furniture of a kind used in offices, exceeding 80 cm in height. The general (MFN) duty rate is 0%. It falls under HS subheading 9403.10 in heading 94.03 (chapter 94).
What this line covers
In the European Union tariff, line 9403 10 98 00 covers metal furniture of a kind used in offices, exceeding 80 cm in height.
Its legal text is “Other”, read under “Metal furniture of a kind used in offices” and “Exceeding 80 cm in height”.
How it is structured
It falls under HS subheading 9403.10 in heading 94.03 (chapter 94). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 94
- Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings
- Heading 94.03
- Other furniture and parts thereof
- Subheading 9403.10
- Metal furniture of a kind used in offices
- Within the subheading
- Exceeding 80 cm in height
- Line 9403 10 98 00
- Other
Duty
The general (MFN) duty rate is 0%.
The rate is published on 9403 10 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 37 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP - General arrangements (2020) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | South Africa (ZA) |
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Other lines under 9403.10
- 9403 10 51 00Desks
- 9403 10 58 00Other
- 9403 10 91 00Cupboards with doors, shutters or flaps
- 9403 10 93 00Filing, card-index and other cabinets
In other countries
National tariff lines under 9403.10 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
What does tariff line 9403 10 98 00 cover in the European Union tariff?
In the European Union tariff, line 9403 10 98 00 covers metal furniture of a kind used in offices, exceeding 80 cm in height.
What is the general (MFN) duty on 9403 10 98 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 9403 10 00 00.
Which preferential rates apply to 9403 10 98 00?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, OCTs (Overseas Countries and Territories), Central America, Switzerland, Côte d'Ivoire, Chile, Cameroon, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, the United States, Vietnam, Samoa and South Africa.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.