Chapter 94 · CN 9401–9403

HS Code for Furniture: Cyprus Tariff Classification Guide

Find the correct HS code for furniture imported into Cyprus. Covers sofas, chairs, tables, beds, office furniture & more. Duty rates, VAT, and CN codes explained.

What is the HS Code for Furniture?

Furniture is classified under Chapter 94 of the Harmonized System, which covers seats, medical furniture, and other furniture. When importing furniture into Cyprus from outside the European Union, the correct HS code determines the applicable customs duty rate and VAT. The EU Common Customs Tariff applies to all goods entering Cyprus from third countries, meaning the duty rate is set at the EU level and applied uniformly across all member states. For most furniture categories, the standard EU import duty rate is 0% for most furniture categories, though plastic seating may attract 5.6%. In addition to customs duty, import VAT at 19% applies on the CIF value plus duty. Accurate classification is essential — misclassifying a sofa as a chair or a bed frame as a table can result in underpayment of duties, post-clearance audits, and penalties from the Cyprus Customs & Excise Department. The HS code for furniture is an 8-digit CN code in the EU system, with the first 6 digits being internationally standardised under the World Customs Organisation's Harmonized System.

Furniture is classified under HS Chapter 94 (headings 9401–9403). Seats and chairs fall under heading 9401, medical furniture under 9402, and other furniture (tables, desks, wardrobes, beds) under heading 9403. The full 8-digit CN code depends on the material (wood, metal, plastic, rattan) and the specific type of furniture.

Duty Rate Overview

Most furniture imported into Cyprus from non-EU countries attracts 0% duty under the EU Common Customs Tariff. Upholstered seating with wooden frames (9401.61) attracts 0%. Swivel office chairs (9401.30) attract 0%. Plastic garden chairs (9401.53) attract 5.6%. Goods originating in countries with EU trade agreements (e.g., Turkey under the EU-Turkey Customs Union) may enter at 0% duty.

HS Code Examples for Furniture

ProductHS Code (CN)DescriptionDuty RateVATVerify
Upholstered sofa (wooden frame)9401.61.00Seats with wooden frames, upholstered0%19%
Wooden dining table9403.30.11Wooden furniture of a kind used in offices — tables0%19%
Metal office chair9401.30.00Swivel seats with variable height adjustment0%19%
Wooden bed frame9403.50.00Wooden furniture of a kind used in the bedroom0%19%
Plastic garden chair9401.53.00Seats of plastics, other than garden furniture5.6%19%

* Duty rates are indicative. Actual rates depend on origin and trade agreements.

Not sure of the exact HS code for your product?

Use our free AI-powered HS Code Classification Tool. Describe your product and get the correct 8-digit CN code, duty rate, and VAT estimate in seconds — powered by Cyprus Customs tariff data.

Frequently Asked Questions

What is the HS code for a sofa imported to Cyprus?

A sofa with a wooden frame and upholstery is classified under HS code 9401.61.00. The import duty rate is 0% and VAT is 19%, both calculated on the CIF value (cost + insurance + freight).

Is there import duty on furniture from the UK to Cyprus?

Yes. Since Brexit, UK goods are treated as third-country imports. A sofa manufactured in the UK may qualify for 0% duty under the EU-UK Trade and Cooperation Agreement if it meets the rules of origin requirements. However, furniture manufactured in China and merely shipped via the UK does not qualify for preferential treatment.

What documents are needed to import furniture to Cyprus?

You will need a commercial invoice, packing list, bill of lading or airway bill, and a certificate of origin if claiming preferential duty rates. For wooden furniture, a phytosanitary certificate may be required to confirm the wood has been treated against pests.

Can I import furniture duty-free when moving to Cyprus?

Yes, under Transfer of Residence (TOR) relief, used household furniture can be imported duty-free when you permanently relocate to Cyprus from a non-EU country, provided the furniture has been in your possession and use for at least 6 months before the move.

How do I find the exact HS code for my furniture product?

Use the Cyprus Customs Tariff Browser or the Cyprus Customs Tariff Browser. Our free HS Code Classification Tool can also help you identify the correct 8-digit CN code based on a product description.

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Important Disclaimer

The duty rates, HS codes, and tariff information on this page are provided for general guidance only and are based on the EU Common Customs Tariff (TARIC) as at the date of publication. Actual rates applicable to your shipment may differ depending on the country of origin, applicable EU trade agreements (preferential rates), anti-dumping or countervailing measures, tariff suspensions, tariff-rate quotas, and any subsequent amendments to EU legislation. Rates are subject to change without notice. This information does not constitute professional customs or legal advice. P. Panagi & Sons Ltd accepts no liability for errors, omissions, or reliance on this information. Always verify current rates using the official Cyprus Customs Tariff Browser or contact a licensed customs broker before making commercial decisions.

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