Cross-Border Trade Guide
HS 9401 · SEATS (EXCEPT BARBER, DENTAL, ETC), AND PARTSAnnual bilateral volume: $6.4B
Estimated Duties
0-10%
MFN + 13% import VAT
Transit Time
25-35 days
End to end
Compliance
GB 18584
Formaldehyde limits
Export Rebate
0%
VAT zero-rated (20% reclaim)
DUTY CALCULATION — CHINA
Base Duty
0%
MFN (ITA): Free
VAT 13%
13%
on (CIF + duty)
Effective Total
~0%
duty only
| Product cost (FOB) | $100,000 |
| Ocean freight (est.) | $3,500 |
| Marine insurance (0.4%) | $400 |
| VAT 13% on $103,900 | $13,507 |
| Customs broker | ~$75 |
| United Kingdom export tax rebate (20%) | -$20,000 |
| Estimated total landed cost | ~$97,482 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
Export-Side Restrictions
Recent Advisories