Why furniture duty rates aren't one flat number
Most countries in the region classify furniture by material and function — wooden furniture, metal furniture, seating, and parts can each fall under different HS codes with different duty rates. A single hospitality order spanning several categories can carry several different duty rates within the same shipment.
What generally applies across the region
Most Southeast Asian countries apply both an import duty and a value-added or goods-and-services tax on top of the customs value of the goods, calculated on landed cost rather than just the FOB price. Some countries offer reduced or zero duty rates under regional trade agreements — worth checking with a broker whether your shipment qualifies.
Why HS code accuracy matters more than most buyers expect
An incorrectly classified HS code can trigger a higher duty rate, a customs hold, or a penalty on reassessment — even if the misclassification was unintentional. Confirming the correct code with your customs broker before the first shipment is worth the extra step, especially for a new product category.
Where to get an exact number
A licensed customs broker in your destination country can confirm the exact duty and tax rate for your specific product and HS code — this guide is a starting point for budgeting, not a substitute for that confirmation.
Duty is only one of the charges on arrival
Import duty is calculated first, and then the destination country's consumption tax — VAT in Vietnam, Thailand, Indonesia and the Philippines, GST in Singapore, SST in Malaysia — is applied on top of the duty-paid value. That stacking matters more than the duty rate itself, because the tax is applied to a number that already includes duty, freight and insurance.
It is why a modest duty rate can still produce a substantial arrival bill. Comparing what you pay on arrival across two markets on duty percentage alone will mislead you; the total of duty plus tax, applied to a CIF value, is the figure that belongs in a landed-cost calculation.
How origin rules decide whether you can claim a preference
Preferential rates under the ASEAN–China Free Trade Area are not automatic for anything shipped from China. The goods have to meet the agreement's origin rules, normally through sufficient working or processing in China, and the shipment generally has to move directly between the parties. A consignment routed through a third country in a way that breaks the direct-consignment rule can lose the preference even with a valid certificate.
The certificate itself, Form E, also has conditions: it must be issued within the required window, and the exporter, consignee and invoice details must reconcile with the shipment. A preference refused at the border is difficult to reclaim afterwards, so the origin paperwork is worth treating as part of the order rather than a document produced after it ships.
Valuation: what customs uses as the base
Most countries in the region assess duty on the CIF value — the transaction price plus insurance and freight to the port of import. Where a declared value looks implausibly low, customs has the right to query it and substitute an alternative valuation, which turns a routine clearance into a dispute that holds the container on demurrage.
Declaring a lower value than was actually paid to reduce duty is misdeclaration, not cleverness, and the consequences fall on the importer of record rather than the supplier. Beyond the legal exposure, an under-declared shipment also leaves you under-insured, because a marine claim settles against the value you declared.
Free tool: work out what your order actually lands at per unit with the furniture landed cost calculator — FOB through to delivered.