Sourcing upholstered sofas from China

Zero duty on the sofa lines shown

Read from the UK Trade Tariff on 3 October 2026, heading 9401 covers seats, whether or not convertible into beds, and their parts. The upholstered wooden-frame and metal-frame seating lines and the sofa-bed lines shown carry 0% duty for goods from China. These lines list no anti-dumping or countervailing duty and no tariff suspension. Import VAT is 20%; see import duty and VAT.

The tariff attaches cat and dog fur controls: imports of these furs and products made from them are banned. The upholstered seating lines also attach CITES controls and a torture-and-repression import prohibition. CITES specimens require an import permit into Great Britain. Identify any potentially protected materials and confirm the applicable documents with your customs broker; ask the broker to confirm whether the torture-and-repression control applies to the actual goods.

Give your broker the frame material, photographs, upholstery construction and details of any bed conversion when confirming the commodity code. Do not classify a sofa bed solely by its appearance as a sofa. The tariff also lists export measures, including cultural-object licensing, which your broker should check if you later export the goods. See the wider furniture guide.

Specify the frame, cushions and cover together

Record overall dimensions, seat depth, cushion firmness, frame material, joint construction, suspension, cover composition, colour and whether covers are removable. For corner sofas, agree the orientation using a drawing viewed from the front. For sofa beds, approve the opening action, sleeping surface and access to moving parts.

Confirm the requirements of the Furniture and Furnishings (Fire) (Safety) Regulations 1988 for sofas supplied for domestic use with the relevant product safety authority. Ask for test reports identifying the proposed cover, filling and construction, then compare them with production samples. Agree testing and certification before approving material substitutions.

Worked duty example

Illustrative example, not a quote: Illustrative order: 80 upholstered wooden-frame sofas under 9401 61 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

Frame: check joints, legs, support rails and stability; sit across the seating area and listen for movement or creaking.

Upholstery: compare cushion recovery, seam alignment, fabric shade and pattern direction with the approved sample; inspect underneath for exposed staples.

Mechanism: open and close sofa beds and recliners; check locking, clearance, sharp edges and whether fittings remain secure.

Arrival: inspect cartons for crushing and damp, unpack for stains or mould, count legs and fittings, and compare labels and materials with the approved documentation.

What goes wrong

A matching cover colour can conceal a different fabric or filling from the tested construction. Keep an approved material list and require written approval before substitutions. Treat a report for another model as a reason to investigate, rather than evidence for your sofa.

Loose joints cause creaking, weak suspension lets cushions sag, and corner modules may arrive in the wrong orientation. Carton pressure can mark fabric or damage legs and arms. Agree inspection points and packing protection around the actual sofa; use quality inspection guidance to plan checks.

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