Importing Bulky Furniture into Taiwan: Duty, Compulsory Inspection and Wood Packaging Quarantine

Ten furniture and bedding duty rates compared

Import taxes are assessed on the customs value (CIF = goods value + international freight + insurance): duty = customs value × rate; business tax = (customs value + duty) × 5%. When the duty rate is 0%, the only charge left is the 5% business tax on the customs value.

Column I is the general rate; Column II is the rate applied to countries that have an agreement with Taiwan or are granted preferential treatment. Column II is 0% for every code in the table above, but the list of eligible countries differs code by code, and the goods must originate in that country and be supported by a certificate of origin as required. Tariff codes and applicable rates are determined by the Customs Administration, Ministry of Finance; click a tariff code to see the full rates and import regulations.

Once duty is 0%, where do the costs actually sit

The earlier version of this page, and many articles online, state that furniture carries 7.5% duty and build that figure into the cost. The tariff schedule says otherwise: of the 41 tariff codes covering seats (9401) and other furniture (9403), 40 carry a 0% Column I duty — that line simply does not exist.

• The only code that is not 0% is seats of a kind used for motor vehicles (9401.20.00.00-3, at 5%), which are car seats, not household sofas. Everything else, from office chairs and sofa beds to fabric sofas and seats of bamboo, rattan or wicker, is 0% in Column I.
• Heading 9403, other furniture, is likewise entirely 0%: metal office furniture, wooden desks, wooden kitchen cabinets, bedroom wardrobes and bed frames, plastic furniture, and bamboo, rattan or wicker furniture — every code checked shows 0% in Column I.
• So the only tax left on furniture is the business tax: customs value (CIF) × 5%. The customs value itself includes international freight and insurance, so high freight raises the business tax as well, but it is still a small figure next to the 7.5% duty that was never there.
• The real weight is freight and delivery within Taiwan: furniture is bulky and its volumetric weight is far above its actual weight, so the international leg often costs more than the goods themselves; oversize items also attract an oversize surcharge on the Taiwan side. Effort spent saving money belongs in choosing the shipping mode and compressing volume by disassembly, not in studying duty rates.

A customs value of NT$2,000 or less is exempt from duty and business tax, but furniture rarely falls under that threshold. Once the threshold is exceeded, tax is charged on the entire customs value, not only on the portion above it.

C02 compulsory import inspection: 35 of the 41 codes

This is where the attention saved on duty should go. C02 is by far the most common import regulation on furniture tariff codes, and its coverage is wide.

• The wording of C02: "Some of the goods under this code are commodities subject to compulsory import inspection announced by the Bureau of Standards, Metrology and Inspection." Note that it says some of the goods under this code — within one code, some items require inspection and some do not, so you have to check the list of commodities subject to inspection announced by the Bureau.
• Coverage: of the 41 tariff codes covering seats under 9401 and other furniture under 9403, 35 carry C02, and the remaining 6 have no import regulation. Mattresses, quilts and lamps are all flagged C02 as well.
• It means neither "inspection is always required" nor "inspection is never required": C02 tells you that this code contains commodities subject to inspection. Whether a particular shipment must be submitted for inspection, and whether an exemption or a simplified procedure applies, is determined by the announcements of the Bureau of Standards, Metrology and Inspection and by case-by-case assessment.
• Check before you order: furniture has a high unit price and high freight, so discovering at the port that inspection is still outstanding costs both time and money. Enter a product name in our tariff code lookup to see the full import regulations for that code first.

This site does not file commodity inspection applications for customers. The regulatory wording above is quoted from our customs import tariff regulation database; the announcements of the Bureau of Standards, Metrology and Inspection govern actual application.

Bedding is not furniture: mattresses, quilts and M88

Many people count mattresses and quilts together with bed frames as furniture, but in the tariff schedule they fall under a different heading and the rates are completely different — and they are the only household items on this page that are not 0%.

• Mattresses at 6.8%: mattresses of cellular rubber or plastics (9404.21.00.00-9, latex and memory foam) are 6.8% in Column I plus C02; mattresses of textile materials and of other materials are likewise 6.8% plus C02.
• Quilts and duvets at 9%, with one more step, M88: quilts, bedspreads, eiderdowns and duvets (9404.40.00.00-6) are 9% in Column I, and the import regulation is C02 plus M88. The wording of M88 is "imports from mainland China must be accompanied by a filing document from the International Trade Administration."
• M88 is triggered only when the goods come from mainland China: the same duvet shipped from another country never encounters M88, while one shipped from mainland China does. This is the layer most easily overlooked on the China route.
• Bed frames are furniture; mattresses are bedding: when you buy a full bedroom set, the bed frame falls under 9403 (0%), the mattress under 9404 (6.8%) and the quilt under 9404.40 (9% plus M88). All three differ in rate and paperwork, and they are classified separately on the customs declaration.

Actual classification is determined by customs based on the material, construction and use of the goods. One set of goods falling under different tariff codes is normal, not a mistake by the customs broker.

Volumetric weight and sea freight cubic feet: do not use the wrong divisor

For furniture the chargeable weight is almost always the volumetric weight rather than the actual weight, so the divisor you use makes a large difference to the freight. The ÷6,000 widely quoted online is a general international air freight rule used by other operators, not the HowBridge formula.

• Express sea freight and air freight: volumetric weight (kg) = length × width × height (cm) ÷ 10,000, and the chargeable weight is the greater of the actual weight and the volumetric weight.
• Bulky sea freight: billed by cubic feet instead, converted as length × width × height (cm) ÷ 28,317, with customer service quoting per item. Please use the sea freight line for bulky goods over 10 kg and for furniture and home appliances.
• Disassembly compresses a striking amount of volume: a three-seat sofa at 200×80×80 cm is 1.28 cubic metres; remove the legs and armrests, compress it to 90×80×40 cm, and it becomes 0.288 cubic metres, roughly 78% less. Taking the legs off a dining table and choosing flat-pack wardrobes work the same way.
• Prefer products sold as flat-pack: self-assembly flat-pack furniture is inherently small in volume, and the freight difference is often larger than the price difference between the products themselves. One-piece sofas and large solid wood furniture that cannot be taken apart are the opposite case.
• There is also an oversize surcharge in Taiwan: for a single piece over 10 cubic feet or 40 kg, domestic delivery in Taiwan adds an oversize surcharge graded by county or city and by cubic feet or weight. Confirm with customer service before shipping.

For the full chargeable weight formulas, a comparison of the three shipping modes and ways to save, see the Shipping Cost Calculation and Savings Guide.

ISPM 15 wood packaging and CITES-listed timber

The step most often overlooked on furniture shipped by sea, and the one that most often holds a shipment up, is not the furniture itself but the crates, pallets and dunnage used to secure it.

• Finished furniture generally does not require plant quarantine: furniture made from processed wood such as boards, plywood and particleboard is usually outside the list of commodities subject to quarantine.
• What is regulated is the solid wood pallets and crates used as packaging: solid wood packaging for export must first undergo heat treatment or fumigation and bear the IPPC mark. Untreated or unmarked packaging found at plant quarantine on arrival may be ordered to be treated, returned or destroyed, adding time and cost.
• Take particular care when packing a full container yourself: if you supply your own pallets, make sure they carry the IPPC mark, or the whole shipment may be detained together. When shipping through a proper warehouse or forwarder, you can simply ask them to confirm that compliant pallets are used.
• CITES-listed species need separate confirmation: rosewood, some redwood species and other timbers listed in the CITES appendices require the corresponding certificates for both import and export. For antique furniture and high-value solid wood furniture, confirm the species before ordering; see the Prohibited and Restricted Import List.

ISPM 15 is the International Plant Protection Convention standard for treating wood packaging material; the actual requirements and mark format follow the announcements of the Animal and Plant Health Inspection Agency, Ministry of Agriculture, and the rules of the competent authority in the exporting country.

Buying furniture from China on the sea freight line

HowBridge offers consolidated shipping from China (Shenzhen consolidation warehouse) to Taiwan, and the sea freight line within it is designed for bulky goods, so furniture and home appliances can both be shipped. This is the only route on this page that we actually operate.

• Ship bulky furniture by sea, not by air: the volumetric weight of furniture is far above its actual weight, so air freight becomes very expensive. Please use the sea freight line for bulky goods over 10 kg and for furniture and home appliances; billing is by CBM and cubic feet, with customer service quoting per item.
• Furniture itself carries no extra restriction on mainland Chinese origin in the tariff schedule: none of the 41 tariff codes under 9401 and 9403 is flagged MW0 (mainland Chinese goods not permitted for import) or M88 (imports from mainland China must be accompanied by a filing document from the International Trade Administration); the import regulation is simply C02.
• Bedding, however, does: quilts and duvets (9404.40.00.00-6) are flagged M88, so imports from mainland China must be accompanied by a filing document from the International Trade Administration. Factor this in when buying a full bedroom set.
• Confirm before ordering whether we can carry it: whether a bulky or high-volume item can be shipped, and how it should be packed, must be confirmed with customer service first. It is also worth asking the seller for the actual dimensions and whether the item can be taken apart, as that directly determines the freight bracket.

The test is the same as for any other category: look at the import regulations on the tariff code for that product, not at whether it is called furniture. Use our tariff code lookup to check the code and its import regulations first, then decide how to buy.

What to do if you want to buy furniture from the United States or Europe

Frequently asked questions