HS 9401 · Furniture, bedding and lighting
Seats
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur seats is up to 4.4% today and reaches zero by 2030; Brazil's duty on EU seats is up to 16.8% today and reaches zero by 2041 (6 of 16 lines are excluded).
Rates at a glance
Into the EU from Mercosur
14 tariff linesPreferential duty 2026
0–4.4%
Duty-free on all phased lines by
2030
Agreement base rate
0–5.6%
Applied MFN rate today
0–5.6%
Into Brazil from the EU
16 tariff linesPreferential duty 2026
0.9–18%
Duty-free on all phased lines by
2041
Agreement base rate
18%
Applied MFN rate today
1–18%
Work out the duty on your shipment
Opens the calculator with heading 9401 and the corridor filled in.
About this product
Seats and chairs, including car seats and office chairs, are mostly free in the EU from the start. Mercosur phases out its duties over long schedules and excludes a fair share of lines. Car seats count as car parts as well as furniture.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–4.4% | 12 / 14 |
| 2027 | 0–3.3% | 12 / 14 |
| 2028 | 0–2.2% | 12 / 14 |
| 2029 | 0–1.1% | 12 / 14 |
| 2030 | 0% | 14 / 14 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0.9–16.8% | 0 / 16 |
| 2027 | 0.8–15.7% | 0 / 16 |
| 2028 | 0.7–14.6% | 0 / 16 |
| 2029 | 0.6–13.5% | 0 / 16 |
| 2030 | 0.5–12.3% | 0 / 16 |
| 2031 | 0.4–11.2% | 0 / 16 |
| 2032 | 0.3–10.1% | 0 / 16 |
| 2033 | 0.2–9% | 0 / 16 |
| 2034 | 0.1–7.8% | 0 / 16 |
| 2035 | 0–6.7% | 2 / 16 |
| 2036 | 0–5.6% | 4 / 16 |
| 2037 | 0–4.5% | 4 / 16 |
| 2038 | 0–3.3% | 4 / 16 |
| 2039 | 0–2.2% | 4 / 16 |
| 2040 | 0–1.1% | 4 / 16 |
| 2041 | 0% | 10 / 16 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 0× 12
- 4× 2
EU → Mercosur
- 15× 6
- E× 6
- 10× 4
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 18% | 1–18%7 lines have no single published rate | 0.9–18% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 18–35% | 18–35%7 lines have no single published rate | 16.3–32.7% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 18% | 16.2–18%7 lines have no single published rate | 14.7–18% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 10–18% | 6–18%7 lines have no single published rate | 5.6–18% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 14 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9401 10 00 | Seats for aircraft | 0 | Free | Free | Free | Free |
| 9401 20 00 | Seats for motor vehicles | 0 | 3.7% | 3.7% | Free | Free |
| 9401 30 00 | Swivel seats with variable height adjustments (excl. medical, surgical, dental or veterinary, and barbers' chairs) | 0 | Free | – | Free | Free |
| 9401 40 00 | Seats, convertible into beds (excl. garden seats and camping equipment, and medical, dental or surgical furniture) | 0 | Free | – | Free | Free |
| 9401 51 00 | Seats of bamboo or rattan | 4 | 5.6% | – | 4.4% | Freefrom 2030 |
| 9401 59 00 | Seats of cane, osier or similar materials (excl. of bamboo or rattan) | 4 | 5.6% | 5.6% | 4.4% | Freefrom 2030 |
| 9401 61 00 | Upholstered seats, with wooden frames (excl. convertible into beds) | 0 | Free | Free | Free | Free |
| 9401 69 00 | Seats, with wooden frames (excl. upholstered) | 0 | Free | Free | Free | Free |
| 9401 71 00 | Upholstered seats, with metal frames (excl. seats for aircraft or motor vehicles, swivel seats with variable height adjustments and medical, dental or surgical furniture) | 0 | Free | Free | Free | Free |
| 9401 79 00 | Seats, with metal frames (excl. upholstered, swivel seats with variable height adjustments and medical, dental or surgical furniture) | 0 | Free | Free | Free | Free |
| 9401 80 00 | Seats, n.e.s. | 0 | Free | Free | Free | Free |
| 9401 90 10 | Parts of seats used for aircraft, n.e.s. | 0 | 1.7% | – | Free | Free |
| 9401 90 30 | Parts of seats, of wood, n.e.s. | 0 | 2.7% | – | Free | Free |
| 9401 90 80 | Parts of seats, not of wood, n.e.s. | 0 | 2.7% | – | Free | Free |
Into Brazil from the EU: 16 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 9401 10 10 | Ejector seats, for aircraft | 10 | 18% | 1% | 0.9% | Freefrom 2036 |
| 9401 10 90 | Other seats for aircraft, except ejector seats | 10 | 18% | 1% | 0.9% | Freefrom 2036 |
| 9401 20 00 | Seats for motor vehicles | 10 | 18% | 18% | 16.3% | Freefrom 2036 |
| 9401 30 10 | Swivel seats with variable height adjustment, of wood | 15 | 18% | – | 16.8% | Freefrom 2041 |
| 9401 30 90 | Swivel seats with variable height adjustment of other material | 15 | 18% | – | 16.8% | Freefrom 2041 |
| 9401 40 10 | Seats convertible into beds, of wood | E | 18% | – | 18% | 18% |
| 9401 40 90 | Seats convertible into beds, of other materials | E | 18% | – | 18% | 18% |
| 9401 51 00 | Seats of rattan, bamboo or similar materials | E | 18% | – | 18% | 18% |
| 9401 59 00 | Other seats of rattan, bamboo or similar materials | E | 18% | 16.2% | 16.2% | 16.2% |
| 9401 61 00 | Upholstered seats, with wooden frames | 15 | 18% | 16.2% | 15.1% | Freefrom 2041 |
| 9401 69 00 | Other seats, with wooden frames | E | 18% | 16.2% | 16.2% | 16.2% |
| 9401 71 00 | Upholstered seats, with metal frames | 15 | 18% | 16.2% | 15.1% | Freefrom 2041 |
| 9401 79 00 | Other seats, with metal frames | 15 | 18% | 16.2% | 15.1% | Freefrom 2041 |
| 9401 80 00 | Other seats | 15 | 18% | 18% | 16.8% | Freefrom 2041 |
| 9401 90 10 | Parts for seats, of wood | E | 18% | – | 18% | 18% |
| 9401 90 90 | Parts for seats, of other materials | 10 | 18% | – | 16.3% | Freefrom 2036 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.