Buyers assume the United Kingdom became harder to supply after Brexit. On duty, the opposite is true. The real barrier is a set of regulations from 1988 that most European suppliers have never had to meet, and the responsibility for them falls squarely on whoever imports.
Duty is zero, and that is verifiable
Upholstered seats fall under heading 9401. On codes 9401 61, 9401 71, 9401 79 and 9401 80, the UK third country duty is zero percent, erga omnes, which means it applies to every origin without a preferential agreement, China included.
Checked on the UK Integrated Online Tariff on 29 September 2026. No anti dumping measure is in force on these codes for Chinese origin.
VAT is a separate matter and applies at twenty percent on import. For a VAT registered business it is recoverable, so it is a cash flow question rather than a cost.
The real barrier is the 1988 fire regulations
All upholstered domestic furniture sold in the UK must meet the Furniture and Furnishings (Fire) (Safety) Regulations 1988, amended in 1989, 1993 and 2010. They are widely regarded as the most severe in the world.
Furniture with foam filling must meet Schedule 1. Non foam fillings fall under Schedule 2. Upholstery composites, meaning the cover fabric with its interliner, must pass the cigarette test in Schedule 4.
This is not a European standard with a British accent. EN 1021, which is what a continental supplier will usually offer you, does not discharge the obligation on its own.
As importer, you are the first UK supplier
This is the point that catches buyers out. Under the regulations the importer is treated as the first supplier in the United Kingdom. The duty to prove compliance and to attach the permanent label therefore rests with you, not with the factory abroad.
A supplier can hand you test reports. It cannot hand you the responsibility. If a trading standards officer asks, they ask the importer.
Manufacturers and importers must also keep the supporting information for five years from the date the furniture is supplied to the retailer. A test report that cannot be produced three years later is the same as no test report.
What to ask the factory before you order
Ask for test reports against the correct Schedule for the filling actually used, not a generic certificate. Foam and non foam are different schedules.
Ask whether the composite of cover fabric and interliner has passed the cigarette test, on the exact combination you are buying. Changing a colourway can change the fabric, and therefore the test.
Ask who prints and attaches the permanent label, and in what language. If the answer is that you do it on arrival, budget it.
And ask for chemical declarations while you are at it. Importers usually request flammability reports, chemical declarations and labelling details before shipment, and a factory that has supplied the UK before will have them ready.
Why the UK is still worth it
Zero duty on a category where buyers expect to pay is a genuine advantage, and most competitors do not know it.
The fire regulations are a cost and a delay, but they are also a barrier to entry. A supplier who has done the work once has a defensible position against anyone who has not.
Sea transit from China to the UK is quoted at the time of order rather than fixed, since schedules move. Confirm it with your forwarder rather than relying on a published figure.