Importing furniture from the EU to the UK
Buying frames from a continental manufacturer means handling customs yourself, or having your supplier do it for you under DAP terms. Here's what's actually involved.
Duty
Ottoman bed bases fall under commodity code 9403 20 (metal furniture). Under the EU–UK Trade and Cooperation Agreement, goods of EU origin qualify for 0% duty — the condition is a valid statement of origin on the supplier's commercial invoice. Without it, standard third-country duty rates apply instead.
Import VAT
UK import VAT is charged separately from any duty and is due regardless of where the goods originate. Most VAT-registered UK businesses account for it through postponed VAT accounting — declaring and reclaiming the same amount on their next VAT return, rather than paying cash at the border.
Who is the importer under DAP?
DAP — Delivered At Place — means the seller arranges and pays for transport and export clearance, but the buyer is the importer of record at destination. In practice that means you, the UK buyer, need a GB EORI number and a UK VAT registration before the first shipment arrives, even though your supplier's freight forwarder handles the actual customs declaration on your behalf.
What a customs agent does
- Submits the import declarationUsing the commodity code, invoice value and statement of origin your supplier provides.
- Calculates duty and VAT dueConfirms the 0% duty rate applies and that import VAT is postponed correctly, if you're registered for it.
- Handles the physical border crossingCoordinates with the haulier so the pallet clears customs without being held up.
Before your first order
- GB EORI numberFree to obtain from HMRC if you don't already have one — required to import commercially into the UK.
- UK VAT registrationNeeded to use postponed VAT accounting rather than paying import VAT upfront.
- A supplier who provides a statement of originWithout it, you lose the 0% duty rate regardless of where the goods were actually made.
We handle both clearances for you
Our DAP price already includes Polish export clearance and UK import clearance — you just need an EORI and VAT number ready.