HS Codes and Export Tax for Wooden Furniture
HS Codes for Wooden Furniture
Refer to Chapter 94: Furniture; bedding, mattress supports, mattresses, pillows and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name plates and the like; prefabricated buildings. Below are some reference HS codes and descriptions for wooden furniture:
- 940350: Wooden bedroom furniture
- 940360: Other wooden furniture
- 940161: Other chairs with wooden frames, upholstered
- 940169: Other chairs with wooden frames, other types
- 940190: Seats parts (excluding those of heading 94.02)
- 940390: Parts of other furniture
- 940340: Wooden kitchen furniture
- 940490: Mattress supports; articles of bedding and similar furnishings
- 940389: Furniture of rattan, willow, bamboo and similar materials
- 940330: Other wooden office furniture
- 940151: Seats of cane, bamboo, rattan
Export Tax on Wooden Furniture
Based on the Explanatory Notes to the Harmonized Commodity Description and Coding System 2007 of the World Customs Organization (HS 2007); Based on the Tax Schedule issued with Decision No. 106/2007/QD-BTC dated December 20, 2007, of the Ministry of Finance: Wooden furniture with HS codes under group 9403 has an export tax rate of 0%; VAT rate: 0%. However, the basis for applying the tax code is based on the actual imported goods of the company at the time of import.
Export Policies and Procedures for Wooden Furniture
Export Procedures for Natural Wood Furniture
When exporting processed natural wood furniture products (tables, chairs, beds, cabinets), in addition to the customs declaration documents, the company must also submit a legal timber dossier as prescribed in Clause 1, Article 17 of Circular 01/2012/TT-BNNPTNT dated January 4, 2012. Documents proving the origin of timber include:
- If purchased from domestic wood processing factories: Sales invoices as prescribed by the Ministry of Finance. Timber list with confirmation from the local forestry agency.
- If purchased from farmers: Timber list with confirmation from the locality such as the People’s Committee of the ward/commune.
- If importing raw materials from abroad: Natural wood furniture originating from raw materials imported from abroad, then manufactured and processed into products such as tables, chairs, cabinets, … To export this furniture, it is necessary to submit an import declaration when importing raw materials.
Export Documents for Natural Wood Furniture:
- Import declaration (if raw materials are imported wood)
- Input invoice when purchasing natural wood materials from factories.
- Timber list.
- Invoice
- Packing list
- Contract
- Bill of Lading
- Fumigation Certificate
Export Procedures for Industrial Wood Furniture
Industrial wood furniture (MCF, MDF, …) has the same export procedures as the export of ordinary goods according to Circular 38/2015/TT-BTC. This item is not on the list of prohibited imports and exports.
Export Documents for Industrial Wood Furniture:
- Invoice
- Packing list
- Contract
- Bill of Lading
- Fumigation Certificate
Note: If the goods are packed in wooden crates or wooden pallets, fumigation is required for untreated wood.
Customs Procedures for Exporting Wooden Furniture at the Export Border Gate
Step 1: Enterprises declare export customs on the system according to current regulations, through the electronic customs software ECUS5-VNACCS.
Step 2: After transmitting the declaration, the enterprise prints the declaration along with the paper documents to register the declaration with the Customs Sub-department.
Declaration Streamlining:
- Green Stream: The system automatically clears directly, only needing to clear the declaration into the export vessel register.
- Yellow Stream: Bring paper documents for customs inspection, then clearance.
- Red Stream: Check paper documents and inspect goods in person, then clearance.
Notes When Completing Export Procedures for Wooden Furniture
Enterprises need to research and learn more about the regulations, quality checks, etc., required by the importing country. And do other documents such as:
- Certificate of Origin (CO): Certification of legal wood origin is very important. Confirmation of wood origin before export is stipulated in Decree 102/2020/ND-CP.
- Fumigation Certificate
Packaging and Transportation of Wooden Furniture Products When Exporting
Sea transport is commonly used. Pack carefully to avoid moisture affecting product quality. Labels on the product must clearly show the information: Product name or manufacturer’s name, manufacturer’s address, dimensions, weight of the product,…
