Importing Custom Cabinets from China to the UK: Duty, VAT and Timber Rules

Short answer: yes, custom cabinets can be imported from China to the UK, and the customs duty is small. In the UK Global Tariff, fitted kitchen units of wood carry a 2% third-country duty, and wooden bedroom furniture such as wardrobes is listed at 0%. Import VAT at 20% applies on top. What needs more planning is the paperwork: a GB EORI number, a customs declaration, ISPM 15 packaging and, if you are a business placing the goods on the market, due diligence under the UK Timber Regulations.

This page covers imports into Great Britain (England, Scotland and Wales). Northern Ireland follows different rules. It is a practical checklist for homeowners, builders and designers, not legal or customs advice for a specific shipment, so confirm the details with your customs agent.

Duty and VAT at a glance

Rates are taken from the UK Trade Tariff in November 2026, and no anti-dumping measure for Chinese furniture was listed under these codes. The final code depends on what each item is and what it is made of, so ask your customs agent to classify the order. Import VAT is charged on the customs value plus duty and the cost of transport to the UK. VAT-registered businesses can usually use postponed VAT accounting instead of paying at the border.

The import sequence

Decide early who will fit the kitchen and wardrobes. Our guide Who will fit your kitchen and wardrobes? compares the options. Many UK buyers also buy the worktop locally and have it templated after the cabinets are installed.

Rules to plan for

• UK Timber Regulations. The rules cover timber products including furniture. Whoever first places the goods on the GB market (the "operator") must use a due diligence system to make sure the timber was legally harvested. This applies to builders, developers, retailers and designers who import to supply clients. A homeowner importing for their own home is in a different position, but it is still worth asking the factory for the wood species and the board suppliers. See the GOV.UK guidance.
• Wood packaging (ISPM 15). Solid-wood pallets, crates and dunnage must be treated and marked to ISPM 15. Cartons and plywood or other engineered-wood packaging are treated differently, so confirm what your shipment uses.
• Electrical parts. Integrated LED lighting, sensors and charging points must meet GB product-safety and electrical rules, with UK-compatible plugs and drivers and the correct conformity marking. Confirm this before production rather than at installation.
• Documents. The commercial invoice, packing list, bill of lading and any compliance records should describe the same goods, quantities and parties as the customs declaration.

What we handle on the export side

For UK orders, VSME (Foshan Moyisi Home Furnishings Co., Ltd.) prepares shop drawings for your approval, builds and trial-assembles the cabinets in our Foshan factory of over 10,000 m², packs the modules and fittings by room, prepares the export documents and loads at Nansha, Guangzhou. If you need wood species and board-supplier details for timber due diligence, ask at quotation stage so they can be recorded against your order. You are welcome to send an inspector before the balance payment. We can quote FOB, CIF or DDP. Under DDP, check in writing who acts as importer and whose EORI number is used. Prices are explained in our cost guide, and our factory verification checklist covers what to check before any deposit.

Frequently asked questions

How much import duty is there on kitchen cabinets from China to the UK?

Wooden fitted kitchen units are listed at 2% in the UK Global Tariff, and wooden bedroom and other furniture at 0%, with 20% import VAT on top. Ask your customs agent to confirm the commodity code for each item.

Do I need an EORI number as a private buyer?

A GB EORI number is normally needed to make the import declaration. Your customs agent can tell you whether you need your own or can use another arrangement for your shipment.

Is it cheaper to import a kitchen from China to the UK?

It can be, because duty is low, but compare complete installed costs: freight, customs agent, VAT, haulage, fitting and the worktop. Our guide Can your kitchen and wardrobes be ready before you move in? shows how to plan the timeline against a UK supplier.

Do I need to fill a whole container?

No. VSME's minimum order is USD 5,000, and a single home's cabinets can ship in a shared (LCL) container or a 20 ft container.

Rates and rules checked against UK government sources in November 2026. Tariff rates and regulations change; confirm them for your shipment before ordering.