{"id":23231,"date":"2026-09-10T19:33:28","date_gmt":"2026-09-10T11:33:28","guid":{"rendered":"https:\/\/westshorefurniture.com\/?p=23231"},"modified":"2026-09-11T06:21:12","modified_gmt":"2026-09-10T22:21:12","slug":"import-daycare-furniture-landed-cost","status":"publish","type":"post","link":"https:\/\/westshorefurniture.com\/fr\/import-daycare-furniture-landed-cost\/","title":{"rendered":"Import Daycare Furniture Landed Cost 2026: AU, CA, US, UK, SG Calculator"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Factory-direct <strong>import daycare furniture landed cost<\/strong> is not the FOB line on the quotation. Freight, duty, GST or VAT, clearance and last-mile delivery all sit on top\u2014and the legal customs value is not the same in every market.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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\u201314 weeks. This page is a working model with sources dated <strong>10 September 2026<\/strong>\u2014not a binding customs ruling.<\/p>\n\n\n\n<style>\n.ws-landed {max-width:920px;margin:32px auto;padding:28px 26px;background:#f4f8fc;border:2px solid #123d73;border-radius:16px;box-shadow:0 12px 30px rgba(18,61,115,.12);font-family:Mulish,Arial,sans-serif;color:#263544;}\n.ws-landed__label {display:inline-block;margin-bottom:12px;padding:6px 12px;background:#123d73;border-radius:30px;color:#fff;font-size:12px;font-weight:700;letter-spacing:.4px;text-transform:uppercase;}\n.ws-landed h3 {margin:0 0 8px;font-family:Verdana,Arial,sans-serif;font-size:26px;line-height:1.3;color:#123d73;}\n.ws-landed__intro {margin:0 0 18px;font-size:16px;line-height:1.65;}\n.ws-landed__grid {display:grid;grid-template-columns:repeat(2,1fr);gap:14px;margin-bottom:16px;}\n.ws-landed label {display:block;font-size:13px;font-weight:700;}\n.ws-landed input,.ws-landed select {width:100%;margin-top:6px;padding:10px;border:1px solid #d8e3ec;border-radius:8px;font-size:15px;box-sizing:border-box;background:#fff;}\n.ws-landed__opt {grid-column:1\/-1;padding:12px 14px;background:#fff;border:1px solid #d8e3ec;border-radius:10px;font-size:14px;line-height:1.55;}\n.ws-landed button {padding:12px 24px;background:#123d73;color:#fff;border:none;border-radius:999px;font-weight:700;cursor:pointer;}\n.ws-landed__out {margin-top:18px;padding:16px 18px;background:#fff;border-radius:10px;}\n.ws-landed__row {display:flex;justify-content:space-between;gap:12px;padding:7px 0;border-bottom:1px solid #eef3f7;font-size:15px;}\n.ws-landed__row strong {color:#123d73;}\n.ws-landed__total {font-size:18px;font-weight:800;color:#123d73;border-bottom:0;padding-top:12px;}\n.ws-landed__note {margin:16px 0 0;padding:12px 14px;background:#fff5d9;border-left:5px solid #d99a20;border-radius:6px;font-size:14px;line-height:1.6;}\n.ws-landed__ask {display:none;margin-top:16px;padding:16px 18px;background:#fff;border-left:4px solid #123d73;border-radius:8px;}\n.ws-landed__ask.is-open {display:block;}\n.ws-landed__ask p {margin:0 0 12px;font-size:15px;line-height:1.65;}\n@media (max-width:767px) {.ws-landed {padding:22px 16px;} .ws-landed__grid {grid-template-columns:1fr;} .ws-landed h3 {font-size:22px;}}\n<\/style>\n<section class=\"ws-landed\" id=\"landed-cost-calculator\">\n  <div class=\"ws-landed__label\">Planning calculator \u00b7 reviewed 10 Sep 2026<\/div>\n  <h3>Daycare furniture landed-cost calculator<\/h3>\n  <p class=\"ws-landed__intro\">China-origin wooden classroom furniture (typical HS 9403 tables, shelves, cubbies). Enter your FOB and freight. Duty is assessed on FOB in Australia, Canada and the US, and on CIF in the UK and Singapore. This is a planning model, not a customs entry.<\/p>\n  <div class=\"ws-landed__grid\">\n    <label>Destination market\n      <select id=\"ws-lc-mkt\">\n        <option value=\"sg\">Singapore<\/option>\n        <option value=\"au\" selected>Australia<\/option>\n        <option value=\"ca\">Canada<\/option>\n        <option value=\"uk\">United Kingdom<\/option>\n        <option value=\"us\">United States<\/option>\n      <\/select>\n    <\/label>\n    <label>FOB furniture value (USD)\n      <input id=\"ws-lc-fob\" type=\"number\" min=\"1000\" step=\"100\" value=\"10000\">\n    <\/label>\n    <label>Ocean freight + insurance (USD)\n      <input id=\"ws-lc-freight\" type=\"number\" min=\"0\" step=\"50\" value=\"1400\">\n    <\/label>\n    <label>Broker, port and inland delivery (USD)\n      <input id=\"ws-lc-inland\" type=\"number\" min=\"0\" step=\"50\" value=\"500\">\n    <\/label>\n  <\/div>\n  <div class=\"ws-landed__opt\" id=\"ws-lc-opt\"><\/div>\n  <p style=\"margin:14px 0;\"><button type=\"button\" id=\"ws-lc-run\">Calculate landed cost<\/button><\/p>\n  <div class=\"ws-landed__out\" id=\"ws-lc-out\" hidden><\/div>\n  <p class=\"ws-landed__note\">GST\/VAT recovery depends on the market\u2014not only on registration. Australian and Singapore centres that are GST-registered can usually claim it; most UK nurseries and Canadian daycare centres cannot, because childcare is generally VAT\/GST-exempt. Duty, freight and inland delivery stay in the budget either way. The $500 broker-and-inland allowance is a light default. LCL destination charges, biosecurity inspection (Australia) and delivery to an upper floor can push it well above that\u2014enter your broker\u2019s figure. Confirm HS classification and origin documents before you sign a purchase order.<\/p>\n  <div class=\"ws-landed__ask\" id=\"ws-lc-ask\">\n    <p>You do not need to classify 9403.60 yourself. Send country, classroom count, ages and a floor plan\u2014plus a local quote if you have one. West Shore returns a SKU list, packing notes and a landed-cost working on that room list.<\/p>\n    <a class=\"ws-popup-2919\" href=\"#elementor-action:action=popup:open&#038;settings=eyJpZCI6IjI5MTkiLCJ0b2dnbGUiOmZhbHNlfQ==\" style=\"display:inline-block;padding:12px 22px;background:#123d73;color:#fff;border-radius:999px;font-weight:700;text-decoration:none;font-size:15px;\">Get a landed-cost quote for my rooms<\/a>\n  <\/div>\n<\/section>\n<script>\n(function(){\n  var freightDefaults={sg:900,au:1400,ca:1600,uk:1800,us:1500};\n  var mkt=document.getElementById('ws-lc-mkt');\n  var fob=document.getElementById('ws-lc-fob');\n  var freight=document.getElementById('ws-lc-freight');\n  var inland=document.getElementById('ws-lc-inland');\n  var opt=document.getElementById('ws-lc-opt');\n  var out=document.getElementById('ws-lc-out');\n  var run=document.getElementById('ws-lc-run');\n  if(!mkt||!run) return;\n  function money(n){return '$'+Math.round(n).toLocaleString('en-US');}\n  function options(){\n    var k=mkt.value;\n    if(k==='au'){\n      opt.innerHTML='<label><input id=\"ws-lc-chafta\" type=\"checkbox\" checked> Valid ChAFTA Certificate of Origin (duty 0% of FOB; unchecked uses MFN 5% of FOB)<\/label>';\n    } else if(k==='ca'){\n      opt.innerHTML='Canada tariff item for wooden classroom furniture (duty on FOB, not FOB + freight):<br><label style=\"margin-top:8px;font-weight:600;\"><input type=\"radio\" name=\"ws-lc-ca\" value=\"9.5\" checked> 9403.60.10 children\\'s indoor \/ domestic \u2014 MFN 9.5%<\/label><br><label style=\"margin-top:6px;font-weight:600;\"><input type=\"radio\" name=\"ws-lc-ca\" value=\"0\"> 9403.60.90 other wooden furniture \u2014 MFN Free<\/label>';\n    } else if(k==='us'){\n      opt.innerHTML='HTS 9403 wooden furniture is generally MFN Free. China-origin lines on Section 301 List 3 usually add 25% of FOB. Extra Chapter 99 surcharge (USD %): <input id=\"ws-lc-usx\" type=\"number\" min=\"0\" max=\"40\" step=\"0.5\" value=\"0\" style=\"width:90px;display:inline-block;margin-left:6px;\">';\n    } else if(k==='uk'){\n      opt.innerHTML='UK Global Tariff third-country duty for 9403.60 wooden furniture is 0% of CIF. Import VAT is 20% of CIF + duty. Most nurseries cannot reclaim it.';\n    } else {\n      opt.innerHTML='Singapore does not levy customs duty on furniture. Import GST is 9% of CIF. Sea imports pay GST at any value.';\n    }\n  }\n  mkt.addEventListener('change', function(){\n    freight.value=freightDefaults[mkt.value];\n    options();\n  });\n  options();\n  function caDuty(){\n    var el=document.querySelector('input[name=\"ws-lc-ca\"]:checked');\n    return el?parseFloat(el.value)\/100:0.095;\n  }\n  function calc(){\n    var F=Math.max(0, parseFloat(fob.value)||0);\n    var fr=Math.max(0, parseFloat(freight.value)||0);\n    var inn=Math.max(0, parseFloat(inland.value)||0);\n    var cif=F+fr;\n    var duty=0, tax=0, fees=0, taxName='GST\/VAT', dutyNote='';\n    var k=mkt.value;\n    var cifMarkets=(k==='sg'||k==='uk');\n    var dutiable=cifMarkets?cif:F;\n    var dutyBaseLabel=cifMarkets?'Duty base (CIF)':'Duty base (FOB)';\n    if(k==='sg'){\n      taxName='GST 9%';\n      tax=(cif+duty)*0.09;\n      dutyNote='Duty 0% (furniture is not a Singapore dutiable class). GST 9% of CIF. A GST-registered operator can usually claim it back.';\n    } else if(k==='au'){\n      var chafta=document.getElementById('ws-lc-chafta');\n      var rate=(chafta && chafta.checked)?0:0.05;\n      duty=dutiable*rate;\n      taxName='GST 10%';\n      tax=(F+duty+fr)*0.10;\n      dutyNote=rate===0?'Duty 0% on FOB with a valid ChAFTA Certificate of Origin. GST 10% on FOB + duty + international transport.':'Duty 5% MFN on FOB (ABF Chapter 94) because no ChAFTA origin claim. GST 10% on FOB + duty + international transport.';\n    } else if(k==='ca'){\n      var rate=caDuty();\n      duty=dutiable*rate;\n      taxName='GST 5% (federal, at the border)';\n      tax=(F+duty)*0.05;\n      dutyNote=(rate===0?'Duty Free under 9403.60.90 other wooden furniture.':'Duty 9.5% MFN on FOB under 9403.60.10 (includes children\\'s indoor furniture). China does not receive CUSMA treatment.')+' International freight is not in the value for duty. Most daycare centres cannot reclaim GST because childcare is generally GST\/HST-exempt.';\n    } else if(k==='uk'){\n      taxName='Import VAT 20%';\n      tax=(cif+duty)*0.20;\n      dutyNote='Third-country duty 0% on CIF for 9403.60 wooden furniture. VAT 20% of CIF + duty (incidental costs to first UK destination can still be added). Most nurseries cannot reclaim import VAT because childcare is generally VAT-exempt.';\n    } else {\n      var extra=document.getElementById('ws-lc-usx');\n      var x=(extra?parseFloat(extra.value)||0:0)\/100;\n      var rate=0.25+x;\n      duty=dutiable*rate;\n      fees=Math.min(Math.max(F*0.003464, 32.71), 634.62)+F*0.00125;\n      taxName='No federal VAT; MPF + HMF included in fees';\n      tax=0;\n      dutyNote='MFN Free + Section 301 additional 25% on FOB'+(x?' + extra Chapter 99 '+ (x*100).toFixed(1)+'%':'')+'. MPF 0.3464% of FOB (min\/max apply) and ocean HMF 0.125% of FOB. State sales or use tax may still apply after delivery.';\n    }\n    var net=F+fr+duty+fees+inn;\n    var cash=net+tax;\n    out.hidden=false;\n    out.innerHTML=\n      '<div class=\"ws-landed__row\"><span>'+dutyBaseLabel+'<\/span><strong>'+money(dutiable)+'<\/strong><\/div>'+\n      '<div class=\"ws-landed__row\"><span>International freight \/ insurance<\/span><strong>'+money(fr)+'<\/strong><\/div>'+\n      '<div class=\"ws-landed__row\"><span>Import duty<\/span><strong>'+money(duty)+'<\/strong><\/div>'+\n      '<div class=\"ws-landed__row\"><span>'+taxName+'<\/span><strong>'+money(tax)+'<\/strong><\/div>'+\n      (fees?('<div class=\"ws-landed__row\"><span>US MPF + HMF<\/span><strong>'+money(fees)+'<\/strong><\/div>'):'')+\n      '<div class=\"ws-landed__row\"><span>Broker \/ port \/ inland (your figure)<\/span><strong>'+money(inn)+'<\/strong><\/div>'+\n      '<div class=\"ws-landed__row ws-landed__total\"><span>Landed cost if GST\/VAT is recoverable<\/span><strong>'+money(net)+'<\/strong><\/div>'+\n      '<div class=\"ws-landed__row ws-landed__total\"><span>Cash to clear incl. GST\/VAT<\/span><strong>'+money(cash)+'<\/strong><\/div>'+\n      '<p style=\"margin:12px 0 0;font-size:14px;line-height:1.6;\">'+dutyNote+'<\/p>';\n    var ask=document.getElementById('ws-lc-ask');\n    if(ask) ask.classList.add('is-open');\n  }\n  run.addEventListener('click', calc);\n  mkt.addEventListener('change', function(){ setTimeout(calc, 0); });\n})();\n<\/script>\n\n<script>\n(function(){\n  function openWsPopup(e){\n    if (typeof elementorProFrontend !== 'undefined' && elementorProFrontend.modules && elementorProFrontend.modules.popup) {\n      if (e) e.preventDefault();\n      elementorProFrontend.modules.popup.showPopup({ id: 2919 });\n    }\n  }\n  document.querySelectorAll('.ws-popup-2919, .popup-btn').forEach(function(el){\n    el.addEventListener('click', openWsPopup);\n  });\n})();\n<\/script>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-landed-cost-includes\">What landed cost includes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li><strong>FOB<\/strong> \u2014 the factory furniture value on the commercial invoice.<\/li>\n\n\n<li><strong>Freight and insurance<\/strong> \u2014 ocean (or air) to the destination port. Part of the duty base in the UK and Singapore; not in Australia, Canada or the US.<\/li>\n\n\n<li><strong>Duty<\/strong> \u2014 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.<\/li>\n\n\n<li><strong>GST \/ VAT<\/strong> \u2014 charged at import. Recovery depends on what the centre supplies, not only on registration.<\/li>\n\n\n<li><strong>Clearance and inland<\/strong> \u2014 broker, terminal, delivery, unpacking and placement.<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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 <strong>two totals<\/strong>\u2014check with your accountant which one applies to you.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"worked-10-000-fob-example\">Worked $10,000 FOB example<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Market<\/th><th>Duty used in the example<\/th><th>GST \/ VAT at the border<\/th><th>Landed cost if GST\/VAT is recoverable<\/th><th>Cash to clear incl. GST\/VAT<\/th><\/tr><\/thead><tbody><tr><td>Singapore<\/td><td>0% of CIF<\/td><td>9% GST on CIF<\/td><td>$11,400<\/td><td>$12,381<\/td><\/tr><tr><td>Australia<\/td><td>0% of FOB ChAFTA (else 5% MFN)<\/td><td>10% GST on FOB + duty + freight<\/td><td>$11,900<\/td><td>$13,040<\/td><\/tr><tr><td>Canada<\/td><td>9.5% of FOB if 9403.60.10<\/td><td>5% GST on FOB + duty<\/td><td>$13,050<\/td><td>$13,598<\/td><\/tr><tr><td>United Kingdom<\/td><td>0% of CIF on 9403.60<\/td><td>20% import VAT<\/td><td>$12,300<\/td><td>$14,660<\/td><\/tr><tr><td>United States<\/td><td>25% of FOB Section 301 + MPF\/HMF<\/td><td>No federal VAT<\/td><td>$14,547<\/td><td>$14,547<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">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\u2014use 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 <a href=\"https:\/\/westshorefurniture.com\/preschool-classroom-furniture\/\">preschool classroom furniture<\/a> or the <a href=\"https:\/\/westshorefurniture.com\/product-catalogues\/\">catalogues<\/a> first, then run this stack on that list. Do not compare any supplier\u2019s FOB price with a local delivered quote until you have run this stack.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed.webp\" alt=\"Licensed preschool classroom with imported birch tables, chairs, cubbies and wooden highchairs after delivery\" class=\"wp-image-23233\" style=\"width:620px\" srcset=\"https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed.webp 1280w, https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed-300x169.webp 300w, https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed-1024x576.webp 1024w, https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed-768x432.webp 768w, https:\/\/westshorefurniture.com\/wp-content\/uploads\/2026\/09\/imported-preschool-classroom-furniture-installed-18x10.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"duty-and-tax-by-market-sources\">Duty and tax by market (sources)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"singapore-duty-0-gst-9\">Singapore \u2014 duty 0%, GST 9%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.customs.gov.sg\/doing-business\/valuation-duties-and-fees\/goods-and-services-tax-gst\/\" target=\"_blank\" rel=\"noopener noreferrer\">GST on customs value<\/a>. <a href=\"https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-(gst)\/consumers\/consumers-importing-goods-into-singapore\" target=\"_blank\" rel=\"noopener noreferrer\">IRAS<\/a> computes GST at <strong>9% of CIF plus any duty<\/strong>. Sea freight pays GST at any value; the S$400 relief is air\/post only. <a href=\"https:\/\/westshorefurniture.com\/singapore-preschool-furniture\/\">Singapore preschool furniture<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"australia-mfn-5-chafta-often-0-gst-10\">Australia \u2014 MFN 5%, ChAFTA often 0%, GST 10%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.abf.gov.au\/importing-exporting-and-manufacturing\/tariff-classification\/current-tariff\/schedule-3\/section-xx\/chapter-94\" target=\"_blank\" rel=\"noopener noreferrer\">ABF Chapter 94<\/a> sets a <strong>5% general rate<\/strong> 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 <a href=\"https:\/\/www.dfat.gov.au\/trade\/agreements\/in-force\/chafta\/doing-business-with-china\/chafta-frequently-asked-questions\" target=\"_blank\" rel=\"noopener noreferrer\">ChAFTA<\/a> with a valid Certificate of Origin; without it, MFN 5% applies. Chinese manufacture alone does not guarantee the free rate\u2014the 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). <a href=\"https:\/\/westshorefurniture.com\/childcare-furniture-australia\/\">Australia landing<\/a> \u00b7 <a href=\"https:\/\/westshorefurniture.com\/cost-to-furnish-a-childcare-classroom-australia\/\">classroom cost Australia<\/a> \u00b7 <a href=\"https:\/\/westshorefurniture.com\/childcare-startup-cost-australia\/\">startup cost Australia<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"canada-9-5-or-free-then-5-gst\">Canada \u2014 9.5% or Free, then 5% GST<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">China receives MFN treatment, not CUSMA. <a href=\"https:\/\/www.cbsa-asfc.gc.ca\/trade-commerce\/tariff-tarif\/2026\/html\/00\/ch94-eng.html\" target=\"_blank\" rel=\"noopener noreferrer\">CBSA Customs Tariff 2026, Chapter 94<\/a> splits other wooden furniture: <strong>9403.60.10<\/strong> \u201cfor domestic purposes\u201d (the statistical breakout includes children\u2019s indoor furniture) is <strong>9.5% MFN<\/strong>; <strong>9403.60.90<\/strong> \u201cother\u201d is <strong>Free<\/strong>. Wooden office furniture 9403.30.00 is also Free. A licensed centre\u2019s tables and cubbies can land on either 9403.60 line depending on how the broker classifies the goods\u2014do not assume 9.5%. Federal <strong>GST 5%<\/strong> 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. <a href=\"https:\/\/westshorefurniture.com\/daycare-furniture-canada\/\">Canada landing<\/a> \u00b7 <a href=\"https:\/\/westshorefurniture.com\/childcare-startup-cost-canada-2026\/\">startup cost Canada<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"united-kingdom-0-duty-20-import-vat\">United Kingdom \u2014 0% duty, 20% import VAT<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">On 10 September 2026 the <a href=\"https:\/\/www.trade-tariff.service.gov.uk\/subheadings\/9403600000-80\" target=\"_blank\" rel=\"noopener noreferrer\">UK Integrated Online Tariff<\/a> shows <strong>0.00% third-country duty<\/strong> and <strong>20% VAT<\/strong> 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%\u2014keep parts on the right line. <a href=\"https:\/\/westshorefurniture.com\/nursery-furniture-uk\/\">UK landing<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"united-states-mfn-free-section-301-not-a-flat-35\">United States \u2014 MFN Free + Section 301, not a flat 35%<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most wooden furniture under heading 9403 is <a href=\"https:\/\/hts.usitc.gov\/?query=9403.60.80\" target=\"_blank\" rel=\"noopener noreferrer\">HTS 9403.60.80 MFN Free<\/a>. China-origin goods on Section 301 List 3 typically add <strong>25% of FOB<\/strong> through a Chapter 99 line (commonly 9903.88.03). <a href=\"https:\/\/ustr.gov\/issue-areas\/enforcement\/section-301-investigations\/tariff-actions\" target=\"_blank\" rel=\"noopener noreferrer\">USTR Section 301 actions<\/a> 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>10% Section 122 surcharge<\/strong> applied to many non-EU entries from 24 February 2026 and <strong>expired 24 July 2026<\/strong>. Entries in that window could show about 35% (25% + 10%). This calculator defaults to <strong>25% plus MPF and HMF<\/strong> for a September 2026 planning date. If your broker still cites an extra Chapter 99 percentage, type it into the surcharge box\u2014do not copy a June 2026 screenshot. Upholstered seating is a separate check. Upholstered wooden-frame seats\u2014reading-corner sofas, padded benches, some soft furniture\u2014can 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. <a href=\"https:\/\/westshorefurniture.com\/daycare-furniture-usa\/\">USA landing<\/a> \u00b7 <a href=\"https:\/\/westshorefurniture.com\/daycare-startup-cost-breakdown-2026\/\">US startup cost<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fob-vs-cif-vs-ddp\">FOB vs CIF vs DDP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FOB<\/strong> (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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CIF<\/strong> (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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>DDP<\/strong> (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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"landed-furniture-cost-per-licensed-place\">Landed furniture cost per licensed place<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A better commercial question than \u201cwhat does this table cost to ship?\u201d is the total landed furniture cost per licensed place. Example: a 100-place centre with a <strong>US$60,000<\/strong> net indoor furniture package is <strong>US$600 per place<\/strong>. Use that figure to compare local vs factory-direct, and furniture-only vs a full FF&amp;E package. One 40HQ often holds indoor furniture for 4\u20135 classrooms when sizes are standardised.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"when-factory-direct-still-wins\">When factory-direct still wins<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On a full classroom or multi-room program, West Shore clients commonly report <strong>30\u201350% lower landed cost<\/strong> than comparable local retail or custom quotes\u2014after freight, duty and clearance. Import only when <strong>10\u201314 weeks<\/strong> still fits opening.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>Buy local or from stock if opening is inside about 10 weeks.<\/li>\n\n\n<li>Import when you are furnishing several rooms, need matching SKUs, or the landed total still beats the local quote.<\/li>\n\n\n<li>Start from a room list, not a round number\u2014see <a href=\"https:\/\/westshorefurniture.com\/cost-to-furnish-a-daycare-classroom\/\">cost to furnish a daycare classroom<\/a> and <a href=\"https:\/\/westshorefurniture.com\/preschool-classroom-furniture\/\">preschool classroom furniture<\/a>.<\/li>\n\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"west-shore-makes-the-stack-usable\">West Shore makes the stack usable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Heading 94, ChAFTA origin, Canadian value for duty and Section 301 are real rules. A centre director\u2019s 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 <strong>one project number<\/strong> with a local delivered quote.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>Floor plan, country and licensed places<\/li>\n\n\n<li>Room-by-room SKU list and packing notes<\/li>\n\n\n<li>Container plan where the volume justifies it<\/li>\n\n\n<li>Landed-cost working on that same list\u2014not a round FOB guess<\/li>\n\n<\/ul>\n\n\n\n<section class=\"ws-playground-cta\">\n  <div class=\"ws-cta-inner\">\n    <div class=\"ws-cta-content\">\n      <span class=\"ws-cta-label\">Plan Smarter<\/span>\n      <div class=\"ws-cta-title\">Send the floor plan. We run the stack.<\/div>\n      <p>Country, licensed places, ages and a PDF or phone photo of the empty room are enough. West Shore returns a furniture schedule, packing notes and a landed-cost working on that same list. Your broker files the entry.<\/p>\n    <\/div>\n    <div class=\"cta-actions\">\n      <a class=\"popup-btn ws-popup-2919\" href=\"#elementor-action:action=popup:open&#038;settings=eyJpZCI6IjI5MTkiLCJ0b2dnbGUiOmZhbHNlfQ==\">Get a landed-cost quote for my rooms<\/a>\n    <\/div>\n  <\/div>\n<\/section>\n<style>\n  .ws-playground-cta { width: 100% !important; margin: 40px 0 !important; padding: 0 16px !important; box-sizing: border-box !important; }\n  .ws-playground-cta .ws-cta-inner { max-width: 1080px !important; margin: 0 auto !important; padding: 34px 38px !important; border-radius: 22px !important; background: linear-gradient(135deg, #123D73 0%, #1E5A96 100%) !important; color: #ffffff !important; display: flex !important; align-items: center !important; justify-content: space-between !important; gap: 28px !important; box-shadow: 0 14px 35px rgba(18, 61, 115, 0.22) !important; box-sizing: border-box !important; }\n  .ws-playground-cta .ws-cta-content { flex: 1 !important; }\n  .ws-playground-cta .ws-cta-label { display: inline-block !important; margin-bottom: 10px !important; padding: 6px 12px !important; border-radius: 999px !important; background: rgba(255, 255, 255, 0.16) !important; color: #ffffff !important; font-size: 13px !important; font-weight: 600 !important; }\n  .ws-playground-cta .ws-cta-title { margin: 0 0 12px !important; color: #ffffff !important; font-size: 30px !important; line-height: 1.25 !important; font-weight: 700 !important; }\n  .ws-playground-cta .ws-cta-content p { margin: 0 !important; max-width: 720px !important; color: rgba(255, 255, 255, 0.88) !important; font-size: 16px !important; line-height: 1.65 !important; }\n  .ws-playground-cta .cta-actions { flex-shrink: 0 !important; }\n  .ws-playground-cta .popup-btn { display: inline-block !important; padding: 15px 28px !important; border-radius: 999px !important; background: #ffffff !important; color: #123D73 !important; font-size: 16px !important; font-weight: 700 !important; text-decoration: none !important; }\n  @media (max-width: 768px) { .ws-playground-cta .ws-cta-inner { padding: 28px 22px !important; flex-direction: column !important; align-items: flex-start !important; } .ws-playground-cta .popup-btn { width: 100% !important; text-align: center !important; } }\n<\/style>\n\n<script>\n(function(){\n  function openWsPopup(e){\n    if (typeof elementorProFrontend !== 'undefined' && elementorProFrontend.modules && elementorProFrontend.modules.popup) {\n      if (e) e.preventDefault();\n      elementorProFrontend.modules.popup.showPopup({ id: 2919 });\n    }\n  }\n  document.querySelectorAll('.ws-popup-2919, .popup-btn').forEach(function(el){\n    el.addEventListener('click', openWsPopup);\n  });\n})();\n<\/script>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-use-the-numbers-with-a-broker\">How to use the numbers with a broker<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n\n<li>Freeze the SKU list and the Incoterm (this model assumes FOB China plus your ocean freight; duty base still differs by market).<\/li>\n\n\n<li>Ask the broker for the 8- or 10-digit code for tables, chairs, shelves and cubbies\u2014not a single \u201cfurniture\u201d guess.<\/li>\n\n\n<li>For Australia, ship the ChAFTA Certificate of Origin with the entry if you want the 0% claim.<\/li>\n\n\n<li>For Canada, ask whether the goods are 9403.60.10 or 9403.60.90 before you budget 9.5%.<\/li>\n\n\n<li>For the United States, ask which Chapter 99 heading applies on the planned entry date, plus MPF and HMF.<\/li>\n\n\n<li>Compare the calculator total with a local quote on the same room list. <a href=\"https:\/\/westshorefurniture.com\/daycare-furniture-supplier\/\">Factory-direct supplier<\/a> \u00b7 <a href=\"https:\/\/westshorefurniture.com\/product-catalogues\/\">catalogues<\/a>.<\/li>\n\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\">FAQ<\/h2>\n\n\n<!-- wp:rank-math\/faq-block [{\"id\": \"faq-question-1789074012877\", \"title\": \"What is import daycare furniture landed cost?\", \"content\": \"It is FOB furniture + international freight and insurance + import duty + GST or VAT + broker, port and inland delivery. Compare that total with a local delivered quote, not the factory line alone.\", \"visible\": true}, {\"id\": \"faq-question-1789074012878\", \"title\": \"Is CIF the same as landed cost?\", \"content\": \"No. CIF covers the goods, insurance and freight to the named destination port. It does not automatically include duty, GST\/VAT, clearance, port charges, inland delivery, unloading or assembly.\", \"visible\": true}, {\"id\": \"faq-question-1789074012879\", \"title\": \"Is US duty on Chinese classroom furniture 35%?\", \"content\": \"Not as a single HTS rate. Most 9403 wooden furniture is MFN Free. China-origin List 3 goods typically add 25% Section 301 on FOB. A separate 10% Section 122 surcharge applied 24 February\u201324 July 2026 and then expired. Confirm the Chapter 99 line on your entry date. Soft seating can also need a Section 232 check.\", \"visible\": true}, {\"id\": \"faq-question-1789074012880\", \"title\": \"Does Australia charge duty on furniture from China?\", \"content\": \"ABF Chapter 94 shows 5% MFN on FOB for 9403.60 wooden furniture. Originating ChAFTA goods are usually Free with a valid Certificate of Origin\u2014manufacture in China is not enough on its own. GST 10% still applies to FOB + duty + international transport.\", \"visible\": true}, {\"id\": \"faq-question-1789074012881\", \"title\": \"Why does Canada show both 9.5% and Free?\", \"content\": \"CBSA 2026 splits 9403.60: domestic-purpose wooden furniture including children\u2019s indoor furniture is 9.5% MFN on FOB; \u201cother\u201d wooden furniture 9403.60.90 is Free. Classification is a broker decision. International freight is not in the Canadian value for duty.\", \"visible\": true}, {\"id\": \"faq-question-1789074012882\", \"title\": \"Is furniture duty-free in Singapore?\", \"content\": \"Most standard furniture is non-dutiable. Import GST of 9% on CIF still applies. A GST-registered operator can usually claim it; operators below the S$1 million registration threshold may not be registered.\", \"visible\": true}, {\"id\": \"faq-question-1789074012883\", \"title\": \"Is GST or VAT part of the furniture budget?\", \"content\": \"It is cash at the border. A GST-registered Australian or Singapore centre can usually claim it back. In the UK and Canada, childcare is generally an exempt supply, so most nurseries and daycare centres cannot recover import VAT or GST\u2014for them it is part of the furniture budget. Duty, freight and inland delivery are always a real cost. Confirm your position with your accountant.\", \"visible\": true}, {\"id\": \"faq-question-1789074012884\", \"title\": \"Should I buy daycare furniture locally or import it?\", \"content\": \"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 delivered quote. Plan about 10\u201314 weeks from a confirmed order.\", \"visible\": true}] -->\n<div class=\"wp-block-rank-math-faq-block\"><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">What is import daycare furniture landed cost?<\/h3><div class=\"rank-math-answer\">It is FOB furniture + international freight and insurance + import duty + GST or VAT + broker, port and inland delivery. Compare that total with a local delivered quote, not the factory line alone.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Is CIF the same as landed cost?<\/h3><div class=\"rank-math-answer\">No. CIF covers the goods, insurance and freight to the named destination port. It does not automatically include duty, GST\/VAT, clearance, port charges, inland delivery, unloading or assembly.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Is US duty on Chinese classroom furniture 35%?<\/h3><div class=\"rank-math-answer\">Not as a single HTS rate. Most 9403 wooden furniture is MFN Free. China-origin List 3 goods typically add 25% Section 301 on FOB. A separate 10% Section 122 surcharge applied 24 February\u201324 July 2026 and then expired. Confirm the Chapter 99 line on your entry date. Soft seating can also need a Section 232 check.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Does Australia charge duty on furniture from China?<\/h3><div class=\"rank-math-answer\">ABF Chapter 94 shows 5% MFN on FOB for 9403.60 wooden furniture. Originating ChAFTA goods are usually Free with a valid Certificate of Origin\u2014manufacture in China is not enough on its own. GST 10% still applies to FOB + duty + international transport.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Why does Canada show both 9.5% and Free?<\/h3><div class=\"rank-math-answer\">CBSA 2026 splits 9403.60: domestic-purpose wooden furniture including children\u2019s indoor furniture is 9.5% MFN on FOB; \u201cother\u201d wooden furniture 9403.60.90 is Free. Classification is a broker decision. International freight is not in the Canadian value for duty.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Is furniture duty-free in Singapore?<\/h3><div class=\"rank-math-answer\">Most standard furniture is non-dutiable. Import GST of 9% on CIF still applies. A GST-registered operator can usually claim it; operators below the S$1 million registration threshold may not be registered.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Is GST or VAT part of the furniture budget?<\/h3><div class=\"rank-math-answer\">It is cash at the border. A GST-registered Australian or Singapore centre can usually claim it back. In the UK and Canada, childcare is generally an exempt supply, so most nurseries and daycare centres cannot recover import VAT or GST\u2014for them it is part of the furniture budget. Duty, freight and inland delivery are always a real cost. Confirm your position with your accountant.<\/div><\/div><div class=\"rank-math-faq-item\"><h3 class=\"rank-math-question\">Should I buy daycare furniture locally or import it?<\/h3><div class=\"rank-math-answer\">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 delivered quote. Plan about 10\u201314 weeks from a confirmed order.<\/div><\/div><\/div>\n<!-- \/wp:post-content -->\n\n<!-- wp:paragraph -->\n<p><em>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.<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:html -->\n<style id=\"ws-hide-post-excerpt\">\n.single-post .elementor-widget-theme-post-excerpt,\n.single-post .entry-summary,\n.single-post .post-excerpt { display: none !important; }\n<\/style>\n<!-- \/wp:html -->","protected":false},"excerpt":{"rendered":"<p>Planning model for China-origin classroom furniture into five markets. Duty is assessed on FOB in Australia, Canada and the US, and on CIF in the UK and Singapore. GST\/VAT recovery depends on whether childcare is a taxable supply.<\/p>","protected":false},"author":1,"featured_media":23253,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_angie_page":false,"page_builder":"","footnotes":""},"categories":[37],"tags":[],"class_list":["post-23231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-classroom-environment"],"_links":{"self":[{"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/posts\/23231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/comments?post=23231"}],"version-history":[{"count":6,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/posts\/23231\/revisions"}],"predecessor-version":[{"id":23239,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/posts\/23231\/revisions\/23239"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/media\/23253"}],"wp:attachment":[{"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/media?parent=23231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/categories?post=23231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/westshorefurniture.com\/fr\/wp-json\/wp\/v2\/tags?post=23231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}