Factory-direct import daycare furniture landed cost is not the FOB line on the quotation. Freight, duty, GST or VAT, clearance and last-mile delivery all sit on top—and the legal customs value is not the same in every market.

The tariff stack is real. You do not have to become a customs clerk to furnish a centre. Use the calculator for a planning range, then send a floor plan. Typical factory-direct lead time is 10–14 weeks. This page is a working model with sources dated 10 September 2026—not a binding customs ruling.

What landed cost includes

Customs value is not calculated the same way in every market. The UK and Singapore use CIF: FOB furniture plus international freight and insurance. Australia, Canada and the United States assess duty on the FOB value and leave international freight out. GST or VAT is then charged on a market-specific base: Australia adds duty and international transport, Canada adds duty to the FOB value, and the UK and Singapore add duty to CIF. Brokerage, terminal handling and inland delivery sit outside the tariff schedule and still have to be paid.

• FOB — the factory furniture value on the commercial invoice.
• Freight and insurance — ocean (or air) to the destination port. Part of the duty base in the UK and Singapore; not in Australia, Canada or the US.
• Duty — the tariff line for the HS code and origin. Confirm the 8- or 10-digit code with a licensed broker. Made in China does not automatically mean a free rate.
• GST / VAT — charged at import. Recovery depends on what the centre supplies, not only on registration.
• Clearance and inland — broker, terminal, delivery, unpacking and placement.

Whether the tax layer comes back depends on what the centre supplies, not only on registration. Australian childcare is GST-free, so a GST-registered centre can usually claim import GST back. A GST-registered Singapore operator can usually claim it too. In the UK and Canada, childcare is generally an exempt supply: most nurseries and daycare centres cannot recover import VAT or GST, and many UK nurseries are not VAT-registered at all. For them, the cash-to-clear figure is the real furniture cost. Duty and freight stay in the budget either way. That is why the calculator shows two totals—check with your accountant which one applies to you.

Worked $10,000 FOB example

Same furniture value, destination-specific freight defaults from the calculator (Singapore $900, Australia $1,400, Canada $1,600, United Kingdom $1,800, United States $1,500) plus $500 broker and inland. Australia assumes a valid ChAFTA Certificate of Origin. Canada uses the conservative 9.5% line. The United States uses MFN Free + Section 301 25% after the Section 122 surcharge expired on 24 July 2026. Duty is calculated on FOB for Australia, Canada and the United States, and on CIF for the UK and Singapore.

These five rows match the calculator defaults. For most UK nurseries and Canadian daycare centres, childcare is VAT/GST-exempt and import tax is not recoverable—use the right-hand column as your budget. The United States has no federal VAT; state sales or use tax may still apply after delivery. Freeze SKUs on preschool classroom furniture ou le catalogues first, then run this stack on that list. Do not compare any supplier’s FOB price with a local delivered quote until you have run this stack.

Duty and tax by market (sources)

Singapore — duty 0%, GST 9%

Singapore levies customs or excise duty on a short list (liquor, tobacco, motor vehicles, petroleum). Classroom furniture is not on that list, so the import charge is GST on customs value. IRAS computes GST at 9% of CIF plus any duty. Sea freight pays GST at any value; the S$400 relief is air/post only. Singapore preschool furniture.

Australia — MFN 5%, ChAFTA often 0%, GST 10%

ABF Chapter 94 sets a 5% general rate on 9403.60 other wooden furniture and on 9401 wooden-frame seats. Originating goods under a free trade agreement are Free unless a schedule says otherwise. China-origin classroom furniture usually claims ChAFTA with a valid Certificate of Origin; without it, MFN 5% applies. Chinese manufacture alone does not guarantee the free rate—the goods must meet ChAFTA rules of origin and the certificate must travel with the entry. GST is 10% of the taxable importation (FOB customs value + duty + international transport and insurance). Australia landing · classroom cost Australia · startup cost Australia.

Canada — 9.5% or Free, then 5% GST

China receives MFN treatment, not CUSMA. CBSA Customs Tariff 2026, Chapter 94 splits other wooden furniture: 9403.60.10 “for domestic purposes” (the statistical breakout includes children’s indoor furniture) is 9.5% MFN; 9403.60.90 “other” is Free. Wooden office furniture 9403.30.00 is also Free. A licensed centre’s tables and cubbies can land on either 9403.60 line depending on how the broker classifies the goods—do not assume 9.5%. Federal GST 5% is charged at the border on the value for duty plus duty. International freight is not part of the value for duty. Ontario HST or provincial PST can still apply in the domestic tax position. Child care for children 14 and under is generally GST/HST-exempt in Canada, so most daycare centres cannot claim this GST back. Canada landing · startup cost Canada.

United Kingdom — 0% duty, 20% import VAT

On 10 September 2026 the UK Integrated Online Tariff shows 0.00% third-country duty et 20% VAT on 9403.60.10 (dining/living), 9403.60.30 (shop) and 9403.60.90 (other wooden furniture). Classroom tables and shelves usually sit in 9403.60.90. Import VAT is 20% of CIF plus duty; incidental costs up to the first UK destination can still be added. Childcare from registered providers is generally VAT-exempt, so most nurseries cannot reclaim import VAT. Budget the VAT-inclusive total unless your accountant confirms otherwise. Wooden parts under 9403.91 can show 2%—keep parts on the right line. UK landing.

United States — MFN Free + Section 301, not a flat 35%

Most wooden furniture under heading 9403 is HTS 9403.60.80 MFN Free. China-origin goods on Section 301 List 3 typically add 25% of FOB through a Chapter 99 line (commonly 9903.88.03). USTR Section 301 actions and exclusions change; the broker files the Chapter 99 heading that is in force on the entry date. There is no federal VAT; state sales or use tax may still apply after delivery.

A 10% Section 122 surcharge applied to many non-EU entries from 24 February 2026 and expired 24 July 2026. Entries in that window could show about 35% (25% + 10%). This calculator defaults to 25% plus MPF and HMF for a September 2026 planning date. If your broker still cites an extra Chapter 99 percentage, type it into the surcharge box—do not copy a June 2026 screenshot. Upholstered seating is a separate check. Upholstered wooden-frame seats—reading-corner sofas, padded benches, some soft furniture—can carry an additional Section 232 wood-products duty. Ask your broker to classify soft seating separately from tables and shelves, and to confirm how it stacks with Section 301 on your entry date. USA landing · US startup cost.

FOB vs CIF vs DDP

FOB (Free on Board) is the factory furniture value at the agreed Chinese port. The buyer then pays ocean freight, duty, GST/VAT and destination charges. For a multi-room fit-out this is usually the cleanest way to see the stack.

CIF (Cost, Insurance and Freight) adds ocean freight and insurance to the named destination port. It is not landed cost. Duty, GST/VAT, clearance, terminal handling, inland delivery, unpacking and assembly still sit outside a typical CIF line.

DDP (Delivered Duty Paid) can look simpler, but you still need to know who is importer of record, how GST/VAT is filed, and whether unloading and classroom placement are included. For commercial childcare projects, a transparent FOB plus the calculator above is usually easier to compare with a local delivered quote.

Landed furniture cost per licensed place

A better commercial question than “what does this table cost to ship?” is the total landed furniture cost per licensed place. Example: a 100-place centre with a US$60,000 net indoor furniture package is US$600 per place. Use that figure to compare local vs factory-direct, and furniture-only vs a full FF&E package. One 40HQ often holds indoor furniture for 4–5 classrooms when sizes are standardised.

When factory-direct still wins

On a full classroom or multi-room program, West Shore clients commonly report 30–50% lower landed cost than comparable local retail or custom quotes—after freight, duty and clearance. Import only when 10–14 weeks still fits opening.

• Buy local or from stock if opening is inside about 10 weeks.
• Import when you are furnishing several rooms, need matching SKUs, or the landed total still beats the local quote.
• Start from a room list, not a round number—see cost to furnish a daycare classroom et preschool classroom furniture.

West Shore makes the stack usable

Heading 94, ChAFTA origin, Canadian value for duty and Section 301 are real rules. A centre director’s job is still rooms, ages and an opening date. West Shore takes the floor plan and turns it into a furniture schedule, packing list and a landed-cost working for your country. Your licensed broker files the entry. You compare one project number with a local delivered quote.

• Floor plan, country and licensed places
• Room-by-room SKU list and packing notes
• Container plan where the volume justifies it
• Landed-cost working on that same list—not a round FOB guess

How to use the numbers with a broker

1. Freeze the SKU list and the Incoterm (this model assumes FOB China plus your ocean freight; duty base still differs by market).
2. Ask the broker for the 8- or 10-digit code for tables, chairs, shelves and cubbies—not a single “furniture” guess.
3. For Australia, ship the ChAFTA Certificate of Origin with the entry if you want the 0% claim.
4. For Canada, ask whether the goods are 9403.60.10 or 9403.60.90 before you budget 9.5%.
5. For the United States, ask which Chapter 99 heading applies on the planned entry date, plus MPF and HMF.
6. Compare the calculator total with a local quote on the same room list. Factory-direct supplier · catalogues.

FAQ

Last reviewed: 10 September 2026. This page is general budgeting guidance, not customs, legal or tax advice. Tariff schedules, customs values, preferential rates, Chapter 99 additional duties and GST/VAT treatment change by product, origin, importer and entry date. Always confirm HS/HTS classification, origin documents and the entry-date rate with a licensed customs broker and your accountant.