Sourcing garden furniture from China

Zero duty on the selected garden seating

Read from the UK Trade Tariff on 29 September 2026, heading 9401 covers seats and their parts. The selected wooden-frame and metal-frame garden seating lines all carry 0% duty for goods from China, with no listed anti-dumping duty, countervailing duty or suspension. These rows cover seating within garden sets. Give the broker separate details of accompanying tables and loose cushions rather than applying a seating code to everything.

The tariff attaches CITES, cat and dog fur, and torture-and-repression import controls to these lines. Cat and dog fur and products containing it are prohibited. Identify any protected timber or other materials and confirm the China shipment's CITES documentation with your customs broker. The UK Trade Tariff attaches the torture-and-repression control; the importer should confirm its application to the actual goods with their customs broker.

Confirm the commodity code from the frame and upholstery construction, including how removable cushions are supplied. Illustrative example: 80 upholstered metal-frame garden sofas under 9401 71 00 00, FOB £22,000 plus freight and insurance £3,500, give a customs value of £25,500. Duty at 0% is £0. Assuming no other valuation additions, import VAT at 20% on £25,500 is £5,100. These figures illustrate the calculation and are not a quotation.

Specify wicker, frames, cushions and packed dimensions

For PE wicker, record the polyethylene composition, weave profile, colour and attachment to the aluminium or steel frame. Specify steel corrosion protection separately. For cast aluminium, approve casting surfaces and joints; for extruded aluminium, specify sections, welds and finish. For teak or other hardwood, agree species, moisture acceptance, joints and finish. If considering factories in Zhejiang or Foshan, Guangdong, verify their actual processes and subcontracting rather than relying on location.

The furniture fire safety regulations include garden furniture suitable for indoor domestic use. Confirm the applicable requirements for the actual seat and cushions with the relevant authority. Request evidence matching the cover, filling and construction, and approve substitutions before production. Agree weather exposure, drainage and cushion drying checks. Specify the fit of garden furniture covers separately.

Packaging producers must assess whether they have packaging extended producer responsibility obligations. Check your business against the official applicability guidance. Request packaging weights by material for cartons, protective film, foam and pallets so you can assess the shipment's contribution to your packaging totals.

Work backwards from the required UK spring warehouse arrival. Allow for sample approval, cushion evidence, production, inspection, sailing changes, clearance and unloading. For bulky knocked-down sets, approve packed dimensions, nesting arrangements, fitting bags and an assembly trial before agreeing the loading plan. Use container programmes to coordinate the carton list and loading sequence.

Worked duty example

Illustrative example, not a quote: Illustrative order: 80 upholstered metal-frame garden sofas under 9401 71 00 00, invoiced at £22,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £25,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £25,500, so it is £5,100. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Frames and joints: assemble production samples; check wobble, welds, casting defects, sharp edges, hardwood splits, bolt alignment and foot caps.

Weave and finish: compare synthetic wicker tension and colour with the approved sample; inspect loose ends, coating damage and protection around steel joints.

Cushions: compare fabric, filling, seams, recovery and attachment with the approved specification and fire safety evidence; check drainage and removable-cover fit.

Arrival and packing: photograph crushed or damp cartons, inspect rubbing and mould, count fittings, trial assembly instructions and reconcile cartons against the loading list.

What goes wrong

Synthetic wicker appearance can conceal a changed frame material or weaker weave attachment. Steel can corrode where coating is damaged; hardwood can split or arrive with loose joints. Cushion fabric or filling substitutions can leave delivered stock different from the construction covered by the evidence. Keep an approved material list and compare production samples before shipment.

A loading plan based on assembled dimensions can overstate what fits once protective packaging is added. Tight nesting can scratch coatings or distort wicker, while missing bolts make knocked-down sets unusable. Agree carton measurements and protection using packed samples. A late spring arrival can miss your selling window, so track the warehouse arrival target as well as factory dispatch.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.