Shipping bespoke furniture UK to EU

At a glance

The UK-side steps from GOV.UK guidance and VAT Notice 703, read 7 Nov 2026. The packing list row is trade practice. The EU side was not read: ask the EU importer.

Does UK-made furniture get zero duty into the EU?

Only if it qualifies. GOV.UK says goods get a reduced customs duty rate only if they are “sufficiently worked or processed” in the UK or EU, and that the importer must claim preference on the import declaration and hold proof of origin. Goods that do not claim preference pay the importing country’s ordinary tariff. The test has five steps:

The GOV.UK guide works through a wooden table (heading 9403, rule MaxNOM 50%). A desk assembled in the UK from a non-originating top and non-originating legs, where the non-originating materials are 40% of the ex-works price, meets the percentage rule but is not originating if simple assembly is the only UK processing, even if the parts came from the EU, because cumulation cannot apply. Fix the same desk with UK-originating legs and it counts as UK-originating.

Ex-works price is the price paid to the producer in whose business the last working or processing is carried out, including the value of all materials and other costs of production. The percentage is non-originating materials divided by that price. Bespoke work often passes the percentage test and fails on the work: imported kits that a workshop only assembles, finishes and polishes are the risk. Make Bespoke Studio coordinates manufacture through partner workshops, and nothing here says that any partner’s goods are originating. Ask each partner for its origin position, in writing, with its materials list.

The documents that travel with the goods

The table at the top lists each document. A few points on how they fit together:

• The invoice carries the origin statement. GOV.UK describes a statement on origin as prescribed text added to the invoice or another document that identifies the goods; it can be electronic. A UK exporter uses its EORI number as its reference. For exports to the EU the statement is valid for 12 months. The exporter must hold the evidence before issuing it, and must tell the customer at once and in writing if it later finds it was wrong.
• An exporter can rely on the importer’s knowledge instead. The importer may claim preference from its own knowledge that the goods originate; it may need production information from the exporter.
• Agents can do the work, not carry the responsibility. You may appoint a freight forwarder to make export declarations, but responsibility for following the rules stays with you (VAT Notice 703, para 2.5).
• Restricted goods need more. Any licence or certificate travels with the goods (GOV.UK export guidance).

VAT: the UK side, and who is the importer

UK zero rate. VAT Notice 703 says supplies of exported goods are zero-rated if its conditions are met. Goods are normally treated as supplied where they are when supplied; goods in Great Britain sent to an EU destination follow the export rules of the notice. The conditions include obtaining and keeping evidence of the supply and of export, official (an export declaration) or commercial (transport documents), and exporting the goods and getting the evidence within 3 months of the time of supply. The time of supply is normally the earlier of dispatch and full payment, and the notice deals with deposits and progress payments separately. Keep the proof of export for 6 years. If the conditions are not met the supply is not zero-rated and UK VAT is due.

Goods you install abroad. The notice says you need not account for UK VAT if you supply and export goods that you are to install outside the UK, because the supply takes place in the country where they are installed. You still keep proof of export. VAT in the destination country, which may include registration or a reverse charge there, was not read: take advice there.

Who is the importer. The EU declaration, the import VAT and any duty fall on the person named as importer in the destination country. A contract that says only “delivered” leaves it open. Name the EU importer, and say who obtains the origin evidence and who pays duty and import VAT. The Incoterms rules for allocating this are not covered here.

Timber, CITES and packaging

CITES. GOV.UK says you must apply for a permit to move a CITES specimen into or out of Great Britain, including to the EU, and that a specimen includes an item made from a listed animal or plant. You must also get the other country’s permit. A permit is needed for any species listed in Annex A, B or C. Moving listed specimens without a valid permit can lead to up to 7 years in prison, an unlimited fine or both. Check the timber species against Species+ before shipping.

Timber rules. Separate EU rules on products linked to deforestation may apply to wooden furniture, and their dates have moved. They are not covered here: ask the EU importer. On the UK side see UK Timber Regulation due diligence. Wooden crates and pallets raise packaging questions: see packaging and crating specification, and for glass lighting packing and shipping glass chandeliers.

Northern Ireland has different rules for moving goods to and from the EU and is not covered.

The Supplier states, before order, whether each item is originating in the United Kingdom under the UK-EU Trade and Cooperation Agreement, with the basis [change of heading / maximum [50]% non-originating materials of the ex-works price] and a list of non-originating materials with their share of the ex-works price. Where it is, the Supplier makes out a statement on origin on the commercial invoice, holds the supporting records for [4] years and tells the Designer at once if the statement is found to be wrong.

For each shipment the Supplier provides before dispatch: commercial invoice with commodity codes and country of origin; packing list; statement on origin where claimed; [CITES permit where a listed species is used]; and, after export, the proof of export. The Supplier keeps the export evidence for [6] years. A change of material, workshop, route or importer that affects origin or the code requires written notice before shipment.

The EU importer of record is [name, address, EORI or VAT number]. [The Buyer / The Supplier] is responsible for the import declaration, any duty and import VAT in [country]. Delivery terms: [ ]. Any installation in [country] is a separate supply and is [ ].

Standards and sources

• UK-EU Trade and Cooperation Agreement (as published, TS 8.2021): Articles 40, 42, 43, 49 and the product-specific rules.
• GOV.UK: Rules of origin for goods moving between the UK and EU: Guides dated 2021 and 20 Dec 2022.
• GOV.UK: Export goods from the UK: step by step: Updated 4 Aug 2026.
• VAT Notice 703: VAT on goods exported from the UK: Updated 4 Mar 2026.
• GOV.UK: Check if you need a CITES permit: Updated 23 Jun 2026.

Questions we are asked

Is UK-made furniture duty-free in the EU?

Only if the goods are originating under the UK-EU agreement and the claim is supported by a statement on origin or the importer's knowledge. For furniture the rule is a change of heading or no more than 50% non-originating materials of the ex-works price, and the UK work must be more than simple assembly.

What is a statement on origin?

Prescribed text the exporter adds to the invoice or another document, with the exporter's EORI number, a place and a date. For exports to the EU it is valid for 12 months. The exporter must hold the evidence first and keep records for 4 years.

Do I need an EORI number?

To export from England, Wales or Scotland you need an EORI number starting GB, according to GOV.UK. It is also the exporter reference on a UK statement on origin.

Do I charge UK VAT on furniture sent to the EU?

Not if the export conditions in VAT Notice 703 are met: evidence of the supply and of export, and export and evidence within 3 months of the time of supply. If they are not met, UK VAT is due. Goods you install abroad are a supply where they are installed, so check the destination country's VAT rules.

Who pays EU import VAT and duty?

The importer in the destination country. Name the importer in the contract and say who pays. We did not read the EU rules or the Incoterms: ask the EU importer.

Do protected hardwoods need a permit?

A CITES permit is needed to move a specimen of a species listed in Annex A, B or C, including items made from one, into or out of Great Britain, and the other country's permit is also needed. Check the species on Species+.

Is a UK workshop that assembles imported parts originating?

Not on assembly alone. The agreement lists simple assembly of parts into a complete article as insufficient production, and the GOV.UK guide gives a table example where simple assembly of non-originating parts is not enough.