How to export mattresses from the UK to China
Match the mattress construction to its Chinese tariff line, agree the import route and confirm product requirements before shipment. The listed lines carry 10% MFN duty, with import VAT adding to landed cost. Cambridge China Bridge’s own staff in China find and check Chinese importers and distributors for UK brands.
Choose the route for your mattress construction
Mattresses and bedding span HS 940410, 940421, 940429, 940430, 940440 and 940490, so classify each design separately before discussing a shipment. Spring mattresses were the largest UK export line to China: 94042910, £4.7m in 2025. Agree whether your buyer wants stock for distribution or eligible cross-border retail sales, and have its customs broker confirm the Chinese declaration line and product requirements before you commit.
HMRC recorded £5.9m of UK goods exports to mainland China under HS 940410, 940421, 940429, 940430, 940440, 940490 in 2025 (2024: £6.9m, -13.6%). Exports to Hong Kong under the same codes were £1.2m. January to July 2026: £3.0m against £2.9m in the same months of 2025 (+2.1%).
Build duty and VAT into the buyer's price
Each Chinese tariff line below has a 10% MFN rate. The standard import VAT rate is 13%, subject to statutory exceptions; its base is customs value plus customs duty plus any consumption tax. The importer's customs broker or adviser confirms whether consumption tax applies to the product. These border taxes add to landed cost and shape the price your importer can offer.
| Chinese tariff line | Rate |
|---|---|
| 94041000 | 10% |
| 94042100 | 10% |
| 94042900 | 10% |
| 94043010, 94043090 | 10% |
| 94044010, 94044020, 94044030, 94044040, 94044090 | 10% |
| 94049010, 94049020, 94049030, 94049040, 94049090 | 10% |
Check the standard for children's products
GB 28007-2024, the safety technical specification for infant and children's furniture, is a current mandatory standard effective from 1 January 2026. If you market a mattress for infants or children, have the Chinese partner confirm whether that particular design falls within its scope before agreeing the specification. Supply the intended age group, construction and filling details so the assessment concerns the actual product.
Prepare the UK export declaration
For exports from England, Scotland or Wales, you need a GB EORI and the correct UK commodity code. The online export declaration needs the mattress shipment's value, weight, packaging, destination, transport details and invoice and packing list references. Give the carrier the invoice and any required export licences or certificates. Keep construction and filling descriptions consistent across the documents so the Chinese buyer can reconcile them with its classification.
Check cross-border eligibility by Chinese line
The cross-border retail import list covers only part of this range: 94042100 cellular rubber or plastics mattresses, 94042900 other mattresses, 94043090 other sleeping bags, and quilts or bedspreads under 94044010, 94044020 and 94044030 filled with feathers or down, animal hair, or silk floss respectively. Match the actual filling to the listed Chinese line before choosing this route.
For 94044010 and 94044020, the list excludes goods appearing in the catalogue of wildlife species commodities unless the specified certificate confirming a non-catalogue species can be provided. The certificate is issued by China's endangered species import and export management office. Give the Chinese partner the filling's species details so it can resolve this condition before offering the item through cross-border retail.
Listed goods entering through bonded 1210 or direct 9610 are supervised as personal-use articles, with first-import licensing, registration and filing requirements waived subject to epidemic and emergency-risk exceptions. The overseas business retains quality and safety responsibility and must appoint a mainland-registered company for customs registration, truthful declarations and shared civil liability. The retail limits are RMB 5,000 per transaction and RMB 26,000 annually per person.
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Find and check a Chinese buying partner
Ask prospective buyers to identify the mattress constructions they can sell and the import route they intend to use. Our own staff in China find and check Chinese importers and distributors for UK brands. If a Chinese importer has already approached your brand, our staff in China check that company before stock is sent or anything is signed.
Through our export-to-China service, we prepare registration and label work with licensed partners in China. Regulated roles remain with licensed partners in China, including the importer of record and, for the cross-border route described above, the required domestic agent. Your brand's own filings remain yours. We check with licensed partners.
Frequently asked questions
What duty does China charge on UK mattresses?
Chinese mattress lines 94042100 and 94042900 carry 10% MFN duty. Import VAT also affects landed cost; the standard rate is 13%, subject to statutory exceptions.
Can I sell UK mattresses through cross-border retail?
Chinese lines 94042100 and 94042900 are listed. The route has personal-use supervision, a required mainland company and limits of RMB 5,000 per transaction and RMB 26,000 annually per person.
Which Chinese standard should I check for children's mattresses?
GB 28007-2024 covers infant and children's furniture safety and is effective from 1 January 2026. Have your Chinese partner confirm whether your mattress design falls within its scope.
What UK paperwork should I prepare for a mattress shipment?
Prepare a GB EORI, the correct commodity code, invoice and packing list references, plus value, weight, packaging and transport details for the export declaration from England, Scotland or Wales.