Key facts
- HS subheading
- 9403.60
- Duty (MFN)
- 0%
- National lines
- 3
- 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
- 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
Summary
The European Union tariff splits HS 9403.60 (other wooden furniture) into 3 national lines: 9403 60 10 00 (wooden furniture of a kind used in the dining room and the living room), 9403 60 30 00 (wooden furniture of a kind used in shops) and 9403 60 90 00 (other wooden furniture). The general (MFN) duty is 0% on all 3 lines.
European Union lines under 9403.60
The European Union tariff splits HS 9403.60 (other wooden furniture) into 3 national lines: 9403 60 10 00 (wooden furniture of a kind used in the dining room and the living room), 9403 60 30 00 (wooden furniture of a kind used in shops) and 9403 60 90 00 (other wooden furniture).
The general (MFN) duty is 0% on all 3 lines.
- 9403 60 10 00Wooden furniture of a kind used in the dining room and the living roomDuty: 0%
- 9403 60 30 00Wooden furniture of a kind used in shopsDuty: 0%
- 9403 60 90 00Other wooden furnitureDuty: 0%
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.
In other countries
National tariff lines under 9403.60 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 9403.60?
The European Union tariff splits HS 9403.60 (other wooden furniture) into 3 national lines: 9403 60 10 00 (wooden furniture of a kind used in the dining room and the living room), 9403 60 30 00 (wooden furniture of a kind used in shops) and 9403 60 90 00 (other wooden furniture).
What is the duty on HS 9403.60 in the European Union?
The general (MFN) duty is 0% on all 3 lines.
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.