Furniture needs a product description, not a room label
“Bedroom furniture” or “office furniture” can be a useful commercial description but may not be enough for customs classification. Record whether the item is a seat or other furniture, its principal material, whether it is complete or a part, and the intended type of item. Flat-packed presentation does not by itself turn complete furniture into a different product: compare the actual goods and tariff wording.
| Record | Example of useful detail |
|---|---|
| Type | Dining chair, table, cabinet, bed frame, furniture part. |
| Main material | Wood, metal, plastics or mixed construction. |
| State at import | Complete, unassembled/flat-packed, or individual part. |
| Origin evidence | Manufacturing origin, not the freight forwarder's location. |
Check origin-specific treatment live
Do not hard-code a Vietnam percentage into a purchase model. Select Vietnamese origin only where it is the customs origin you can support, then read the current origin-specific measures returned by the tariff. If a preferential option is shown, the right to claim it still depends on the applicable origin rule and evidence.
Example customs-value workflow
A shipment with £3,200 of furniture, £450 freight and £25 insurance gives a simplified customs value of £3,675 before the live duty formula is applied. If clearance or onward transport costs belong in the import-VAT value, enter them in the VAT-incidental field rather than burying them in a generic “other costs” number.
Official sources and review
Reviewed 6 September 2026. Check the UK Trade Tariff for current measures and use HMRC's commodity-code guidance when the construction or material creates competing classifications.