Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 9403 · Furniture, bedding and lighting

Furniture

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur furniture is up to 4.4% today and reaches zero by 2030; Brazil has left EU furniture out of its tariff cuts, so the full duty stays (5 lines reach zero by 2041).

Rates at a glance

Into the EU from Mercosur

23 tariff lines

Preferential 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

11 tariff lines

Preferential duty 2026

14.7–18%

Duty-free on all phased lines by

2041

Agreement base rate

18%

Applied MFN rate today

16.2%

Work out the duty on your shipment

Opens the calculator with heading 9403 and the corridor filled in.

Calculate Mercosur → EUCalculate EU → Mercosur

About this product

Most furniture lines enter the EU duty-free from the start, and a couple are phased out within a few years. Mercosur leaves more than half its furniture lines out of its tariff cuts and phases out the rest over long schedules. Brazil exports wooden furniture to Europe, so the EU side is the more open one.

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.

Highest preferential ad valorem duty by year, 9403Mercosur → EU: 4.4% in 2026 to 0% in 2030; EU → Mercosur: 16.8% in 2026 to 0% in 2041. The table below has the same figures.0%10%20%20262028203020322034203620382040
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20260–4.4%21 / 23
20270–3.3%21 / 23
20280–2.2%21 / 23
20290–1.1%21 / 23
20300%23 / 23

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
202614.7–16.8%0 / 11
202713.2–15.7%0 / 11
202811.7–14.6%0 / 11
202910.3–13.5%0 / 11
20308.8–12.3%0 / 11
20317.3–11.2%0 / 11
20325.8–10.1%0 / 11
20334.4–9%0 / 11
20342.9–7.8%0 / 11
20351.4–6.7%0 / 11
20360–5.6%1 / 11
20370–4.5%1 / 11
20380–3.3%1 / 11
20390–2.2%1 / 11
20400–1.1%1 / 11
20410%5 / 11

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× 21
  • 4× 2

EU → Mercosur

  • E× 6
  • 15× 4
  • 10× 1

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.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil18%16.2%3 lines have no single published rate14.7–18%2041Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina18–35%18–35%3 lines have no single published rate16.3–32.7%2041Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay18%16.2%3 lines have no single published rate14.7–18%2041Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay18%6–18%3 lines have no single published rate5.6–18%2041Paraguay 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: 23 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
9403 10 51Office desks, with metal frames0FreeFreeFreeFree
9403 10 58Metal furniture for offices, of ≤ 80 cm in height (excl. desks, and tables with special fittings for drafting of heading 9017)0FreeFreeFreeFree
9403 10 91Metal cupboards with doors, shutters or flaps, for offices, of > 80 cm in height0FreeFreeFreeFree
9403 10 93Metal filing, card-index and other cabinets, for offices, of > 80 cm in height0FreeFreeFreeFree
9403 10 98Metal furniture for offices, of > 80 cm in height (excl. tables with special fittings for drawing of heading 9017, cupboards with doors, shutters or flaps, and seats)0FreeFreeFreeFree
9403 20 20Metal beds (excl. hospital beds with mechanical fittings)0FreeFreeFreeFree
9403 20 80Metal furniture (excl. for offices, medical, surgical, dental or veterinary furniture, beds and seats)0FreeFreeFreeFree
9403 30 11Desks for offices, with wooden frames0FreeFreeFreeFree
9403 30 19Wooden furniture for offices, of ≤ 80 cm in height (excl. desks and seats)0FreeFreeFreeFree
9403 30 91Wooden cupboards for offices, of > 80 cm in height0FreeFreeFreeFree
9403 30 99Wooden furniture for offices, of > 80 cm in height (excl. cupboards)0FreeFreeFreeFree
9403 40 10Fitted kitchen units02.7%2.7%FreeFree
9403 40 90Wooden furniture of a kind used in kitchens (excl. seats and fitted kitchen units)02.7%2.7%FreeFree
9403 50 00Wooden furniture for bedrooms (excl. seats)0FreeFreeFreeFree
9403 60 10Wooden furniture for dining rooms and living rooms (excl. seats)0FreeFreeFreeFree
9403 60 30Wooden furniture for shops (excl. seats)0FreeFreeFreeFree
9403 60 90Wooden furniture (excl. for offices or shops, kitchens, dining rooms, living rooms and bedrooms, and seats)0FreeFreeFreeFree
9403 70 00Furniture of plastics (excl. medical, dental, surgical or veterinary, and seats)0FreeFreeFreeFree
9403 81 00Furniture of bamboo or rattan (excl. seats and medical, surgical, dental or veterinary furniture)45.6%–4.4%Freefrom 2030
9403 89 00Furniture of other mareials, including cane, osier or similar materials (excl. of bamboo, rattan, metal, wood and plastics, and seats and medical, surgical, dental or veterinary furniture)45.6%5.6%4.4%Freefrom 2030
9403 90 10Parts of furniture, of metal, n.e.s. (excl. of seats and medical, surgical, dental or veterinary furniture)02.7%–FreeFree
9403 90 30Parts of furniture, of wood, n.e.s. (excl. seats)02.7%–FreeFree
9403 90 90Parts of furniture, n.e.s. (excl. of metal or wood, and of seats and medical, surgical, dental or veterinary furniture)02.7%–FreeFree
Into Brazil from the EU: 11 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
9403 10 00Metal furniture for offices1018%16.2%14.7%Freefrom 2036
9403 20 00Other metal furniture1518%16.2%15.1%Freefrom 2041
9403 30 00Wooden furniture for officesE18%16.2%16.2%16.2%
9403 40 00Wooden furniture for kitchenE18%16.2%16.2%16.2%
9403 50 00Wooden furniture for bedroomE18%16.2%16.2%16.2%
9403 60 00Other wooden furniture1518%16.2%15.1%Freefrom 2041
9403 70 00Plastic furnitureE18%16.2%16.2%16.2%
9403 81 00Bamboo furnitureE18%–18%18%
9403 89 00Furniture of other materials, including rattan, osier, bamboo, similar materials1518%16.2%15.1%Freefrom 2041
9403 90 10Parts for wooden furnitureE18%–18%18%
9403 90 90Parts for furniture, of other materials1518%–16.8%Freefrom 2041

Related products

All headings in chapter 94: Furniture, bedding and lighting

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.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.