Furniture and parts (Tariff notice 23)

Check the new tariff classification of a product used as other furniture or parts of these.

A new Explanatory Note to the Combined Nomenclature of the EU dated 30 August 2018 was published in 2018/C 305/05.

It’s important to recognise that this notice is considered a change to UK practice.

Article 9(1)(a) of Council Regulation (EEC) No 2658/87(1)

The Explanatory Notes to the Combined Nomenclature of the European Union (2) have been amended as follows:

Commodity code 9403 Other furniture and parts thereof

On page 379:

The following text shall be added after the existing text: This heading does not include ‘information displays’ such as ‘street boards’ and ‘roll-ups’.

They are to be classified in other headings of the Nomenclature under which they are more specifically included (for example, street boards with writing or drawing surfaces corresponding to products of heading 9610) or according to their constituent material:

(a) under a heading specifically covering these articles (for example, plates of base metal corresponding to products of heading 8310 are classified under this heading), or
(b) under a heading covering various articles of this material (for example, heading 3926 or heading 7616).

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Essex SS99 1AA


This tariff notice is published for information purposes only.

Published 4 September 2018