HS Code 9403.40 : Wooden furniture of a kind used in the kitchen
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for wooden furniture of a kind used in the kitchen is 9403.40. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 20% [Federal Board of Revenue (Pakistan)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .40
.40
Wooden furniture of a kind used in the kitchen
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
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Pakistan (Federal Board of Revenue - FBR)
9403.40
MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN
Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: PAKISTAN Trade Remedies & Safeguards
Federal Board of Revenue Pakistan (FBR) Anti-Dumping / Trade Defence
Standard Pakistan FBR Customs Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Wooden furniture of a kind used in the kitchen. |
| FTA | Pakistan Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Wooden furniture of a kind used in the kitchen
MODULE 11: Pakistan FBR Advance Classification Ruling
Legally binding classification rulings issued by Federal Board of Revenue for HS 9403.40.
Query official FBR portal:
Search FBR Pakistan Portal for 9403.40 →Pakistan FBR Customs Lines (9403.40)
National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 9403.10 | Subheading under Heading 9403 | HS 9403.10 Pakistan Duty & Entry Rules → |
| 9403.20 | Subheading under Heading 9403 | HS 9403.20 Pakistan Duty & Entry Rules → |
| 9403.30 | Subheading under Heading 9403 | HS 9403.30 Pakistan Duty & Entry Rules → |
| 9403.50 | Subheading under Heading 9403 | HS 9403.50 Pakistan Duty & Entry Rules → |
Official Primary Sources & Authority References
Federal Board of Revenue Pakistan (FBR) ↗
Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.
FBR Advance Classification Ruling System ↗
Federal Board of Revenue binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Wooden furniture of a kind used in the kitchen?
Under WCO Harmonized System 2022 and United States (USITC HTS), Wooden furniture of a kind used in the kitchen is classified under HS 9403.40 (Heading 9403, Chapter 94). The representative PK MFN general duty rate is 20%.
How is HS 9403.40 distinguished within Heading 9403 (Other furniture and parts thereof)?
Heading 9403 covers Other furniture and parts thereof. Subheading 9403.40 specifically isolates Wooden furniture of a kind used in the kitchen. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9403.
What are the primary candidate subheadings related to HS 9403.40?
Related subheadings under Heading 9403 include 9403.10, 9403.20, 9403.30, 9403.50, 9403.60, 9403.70, 9403.82, 9403.83. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Wooden furniture of a kind used in the kitchen?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9403.40 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Wooden furniture of a kind used in the kitchen?
Commercial shipments of Wooden furniture of a kind used in the kitchen with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9403.40?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 9403.40 in Pakistan?
Commercial imports of Wooden furniture of a kind used in the kitchen under HS 9403.40 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Pakistan?
The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Pakistan?
Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 9403.40 are administered by Federal Board of Revenue Pakistan (FBR).
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