Importing furniture from the UK to Poland: duty, documents and declaration

How to classify furniture and what duty you will pay

Furniture sits in chapter 94 of the Combined Nomenclature: seats are heading 9401, other furniture (wooden, metal, kitchen and so on) heading 9403, and mattresses 9404. You check the eight-digit CN code and the duty rate in the EU's TARIC; the outcome depends on the material, function and construction (for example upholstered vs wooden furniture). For help finding the code see CN codes 2026 — how to find your commodity code. Wrong classification risks additional duty and a delay in releasing the goods.

The zero rate under the Trade and Cooperation Agreement (TCA) applies only to goods that meet the preferential rules of origin. Origin is shown by the exporter's statement on origin or the importer's knowledge; the EUR.1 certificate is not used under the TCA. Buying furniture in the UK does not make it British-origin — much furniture is made outside the UK. Details: statement on origin and the REX system in UK–EU trade.

Minimum data for the declaration

A furniture import declaration needs: a commercial invoice with the value in the transaction currency, a goods specification with a description and net/gross weight, a transport document (CMR or bill of lading), the importer's EORI number and the CN code. If you claim a preference, add proof of origin. When importing into Poland the declaration is lodged in the Polish customs system; for how clearance works on the UK side see customs clearance from the UK.

Easy Clearance specialises in import and export to the UK.

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Customs value, VAT and other requirements

The customs value is the price actually paid or payable, increased among other things by transport and insurance costs up to the place where the goods enter the EU customs territory and by loading and handling charges linked to that transport (Article 71(1)(e) of the Union Customs Code). Import VAT is then calculated on that value plus duty at the Polish rate (generally 23%). Calculation details: how to calculate duty and VAT on imports from the UK.

• Product safety: furniture placed on the EU market must meet the general product safety requirements (Regulation (EU) 2023/988, GPSR, applicable since 13 December 2024) — the importer is responsible for compliance.
• Wooden packaging: wooden pallets and crates from the UK must carry the ISPM 15 mark (required for wood packaging moving between GB and the EU since 1 January 2021).
• Typical delays: discrepancies between the invoice and the description in the declaration, a wrong CN code and missing proof of origin when claiming a preference.

Record-keeping and corrections

Customs documents are kept for at least 3 years from the end of the year in which the declaration was accepted (Article 51 of the Union Customs Code); Polish VAT records must be kept until the limitation period for the tax liability expires — as a rule 5 years from the end of the calendar year in which the tax payment deadline passed (Article 112 of the VAT Act; Article 70 of the Tax Ordinance). If you spot a mistake in a declaration, correct it promptly — see correction and invalidation of a customs declaration.

Working with a customs agency

Set out in the power of attorney what the agency may do and how documents are handed over. With indirect representation the agency is jointly liable with the importer; with direct representation, as a rule, the importer remains liable — the differences are explained in direct and indirect customs representation. If you plan to import furniture, get in touch; for the opposite direction see importing furniture and interior furnishings into the UK.

Frequently asked questions