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FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS›Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

Mattress supports

Standard EU duty
3.7%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
Y922Y935E012Y903L152Y727+10
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty3.7%-R2261/98
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
ERGA OMNESAirworthiness tariff suspension0%2 condition(s)R1517/18
Preferences
AD 0%AL 0%AM 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%Mercosur 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%US 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM510
1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003
According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333
The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
TM904
Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “2000”.
CD303
The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
CD727
Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906
The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500
Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CD01100
For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Unassembled birch wood slat bed base

woodGRI 1GRI 2aGRI 6
SEgold24-23274

Mattress base with textile cover

woodGRI 1GRI 5bGRI 6
PLgold5-000082

Mattress support frame with spring slats

woodGRI 1GRI 6
DEgold201/24-1

Electric adjustable bed frame with massage and sensors

metalGRI 1GRI 3bGRI 6
LTgold-0006/14

Mattress support base of birch slats with textile straps

fornir brzozowy (beržo lukštas)GRI 1GRI 2aGRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification scope - subheading 940410 mattress supports

CN subheading 940410 covers mattress supports - articles designed solely to support a mattress within a bed, sold as a standalone bedroom accessory. The subheading includes slatted bed bases (with flexible or rigid wooden, plastic or steel slats mounted in a frame), spring units with a covering layer (divan box bases without a mattress), platform bases (a load-bearing board or spring mesh mounted in a frame), adjustable slatted bases with manual or electric inclination control (articulated bases with head and foot adjustments), and ready-made bed bases equipped only with mattress supports. The decisive criterion is the sole function of the article as a mattress support - bases sold as a separate product without a mattress. Heading 9404 covers articles for sleeping and the like; subheading 940410 specifically identifies mattress supports as mechanical articles designed for use with mattresses of heading 9404. Mattress supports (940410) must be distinguished from complete beds with a frame classified under heading 9403, from spring mattresses (940421), and from duvets and bed linen of subheading 9404. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

EUDR, GPSR and safety requirements for mattress supports

Mattress supports of subheading 940410 in which the dominant material is wood (wooden slats, wooden frame) have been subject to the EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, since 30 December 2024. Before placing goods on the EU market, the importer must submit a due diligence statement in the EU EUDR information system, confirming the legal origin of the wood and no deforestation after 31 December 2020. Steel or plastic bases are not subject to EUDR. The General Product Safety Regulation GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, covers mattress supports as consumer products - the importer must conduct a product risk assessment, maintain technical documentation and designate a responsible person established in the EU. Mattress supports should comply with the requirements of standards EN 1725 (domestic furniture - beds and divans - strength and durability) and EN 1006 (slatted bases for beds - characteristics and test methods). REACH requirements apply to lacquers and impregnants on wooden slats (formaldehyde emissions, SVHC substances) as well as to metal coatings and plastic elements. Electrically adjustable bases require CE marking in accordance with the Low Voltage Directive 2014/35/EU and the EMC Directive 2014/30/EU. Current duty rates must be verified in the EU TARIC database.

Duty rates, rules of origin and classification pitfalls for 940410

MFN customs duty rates for subheading 940410 must be verified in the EU TARIC database. Mattress supports imported into the EU originate primarily from China, Vietnam, Romania, Turkey and Indonesia. Preferential duty rates are available for countries covered by EU free trade agreements, including Vietnam (EVFTA), Japan (EPA), South Korea and Ukraine, subject to compliance with rules of origin and submission of valid proof - EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties in TARIC, as Chapter 94 products from China have been subject to safeguard proceedings. Typical classification pitfalls include: confusing slatted bed bases (940410) with complete beds featuring a full frame with headboard and footboard (heading 9403); incorrectly classifying adjustable electric bases as household electrical equipment under Chapter 85; and confusing a divan box base with a spring mattress (940421). The decisive criterion is that a mattress support of subheading 940410 is an article intended solely to support a mattress, sold separately or as a bed base without a mattress. A complete bed as a whole - frame, headboard and base - is classified under heading 9403. Classification is carried out in accordance with the GRI; when in doubt, traders should apply for a BTI ruling and consult the EBTI database. Current duty rates must always be verified in the EU TARIC database.

Classification and import of mattress supports bed bases - subheading CN 9404 10

Subheading CN 9404 10 covers mattress supports bed bases. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.

Frequently asked questions

How to distinguish a mattress support (940410) from a bed classified under heading 9403?
Subheading 940410 covers articles whose sole function is to support a mattress - slatted bases, spring frames without a mattress and platform bases sold separately. A complete bed with a frame, headboard or footboard as a finished piece of furniture is classified under heading 9403. The decisive criterion is the completeness of the article as a bedroom item - the base alone is a functional component, not a complete bed. When in doubt, a BTI ruling should be obtained. Duty rates should be verified in the EU TARIC database.
Are wooden slatted bed bases subject to the EUDR obligation?
Yes, where the dominant material of the base consists of wooden slats or a wooden frame. Since 30 December 2024, mattress supports made of wood or wood-based panels of subheading 940410 have been subject to EUDR Regulation (EU) 2023/1115. The importer must submit a due diligence statement in the EUDR system, documenting the geolocation of forest plots and confirming no deforestation after 31 December 2020. Steel or plastic bases are not subject to EUDR. Duty rates should be verified in the EU TARIC database.
What customs duty rates apply to mattress supports of subheading 940410?
MFN duty rates for subheading 940410 must be verified in the current EU TARIC database. Preferential rates may be available for imports from countries covered by FTAs, including Vietnam (EVFTA), Japan (EPA), Ukraine and South Korea, subject to compliance with rules of origin and submission of proof of origin. Anti-dumping duties may apply depending on the country of export - TARIC verification is mandatory before each import transaction. VAT at the applicable national rate applies on importation.
How to correctly classify mattress supports bed bases under CN 9404 10?
Mattress supports bed bases are classified under subheading CN 9404 10 based on the GIR of the Combined Nomenclature. Key criteria are the material, intended use, and functional characteristics of the product. If in doubt, applying for a BTI ruling i

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate