Importing furniture from China to Germany: the 10 steps, in the order they actually happen

Most import guides list the steps in the wrong order — they put "find a supplier" first. In practice the first decision is the tariff classification, because it determines whether the product is viable at all, and it takes fifteen minutes to check. This guide walks the process in the order that prevents expensive rework.

Step 1 — Classify the product before you talk to anyone

The HS code decides three things at once: the duty rate, whether the product falls under the EU Deforestation Regulation, and which safety documentation applies. Get it wrong and every downstream number is wrong.

Two traps live in this table. First: a chair described as "seat parts" or shipped as loose frames invites reclassification from 9401 71 (0%) into 9401 61/69 (6.5%) or out of the furniture chapters. Second: flat-packed panels declared as panels rather than finished furniture can be assessed as plywood under 4412, where anti-dumping duties above 60% apply. The full duty guide with both traps →

Step 2 — Decide factory or trading company, honestly

A factory gives you the lowest unit price on one capability and no flexibility. A trading company prices 3–10% higher and can move between factories when duty, freight or capacity changes the maths. For a first container, the trading company is usually the lower-risk choice: you get one contact, one documentation standard, and someone whose job is the paperwork rather than the production line.

What you should demand from either: a written HS code per SKU, a factory audit or at least a video walkthrough of the line, and the name of the inspection company they normally use. Suppliers who resist the HS code in writing are telling you something.

Step 3 — Get the sample right, because it is the contract

A photo is not a sample. Order 1–2 pieces at sample price, and check the four things that never appear in photos: foam density (press it, it should fight back), weld quality at the seat rail, fabric rub count against the datasheet, and whether the fire label is present if you specified a fire standard.

Before the production run, approve a PP sample (pre-production sample) built from the actual production materials, and require that the approved piece stays at the factory as the golden sample. This single habit prevents most quality disputes, because "as approved" stops being an argument.

Step 4 — Understand what your price actually includes

On a container, FOB is almost always right: you see the real freight rate, you hold the import declaration, and you keep the VAT recovery. Compare China vs Vietnam landed cost →

Step 5 — Set payment terms that are boring

30% deposit by T/T, 70% against a passed pre-shipment inspection. That is the standard that works. A letter of credit costs 0.5–1.5% in bank fees and adds about a week of administration — worth it above roughly €100,000 or with a supplier you have never used, unnecessary below that.

Never pay the balance before an inspection report exists, and never accept "inspection not possible because the goods are already packed". Packed goods can be inspected; the carton gets opened.

Step 6 — Inspect before you pay, not after

Book a third-party inspection at AQL 2.5 — SGS, Bureau Veritas, TÜV, QIMA or Intertek. Cost is typically $250–400 per man-day, which on a $30,000 order is around 1%, and it is the cheapest insurance in the entire transaction. Give the inspector your approved sample reference and the spec sheet; an inspection without a reference standard only confirms that boxes exist.

Step 7 — Book freight and get the documents right

Sea freight China → Hamburg runs 30–38 days port to port; Rotterdam is similar and often cheaper for Germany-bound goods because of the Article 23 VAT deferment (see step 9). Book 2–3 weeks before the cargo is ready, not after.

Documents you need: commercial invoice with HS code per line, packing list matched line by line, bill of lading, certificate of origin where a preferential rate applies, and — for anything on wood packaging — ISPM 15 treatment marks on pallets. Missing ISPM 15 marks is the most common cause of a container being held at the port.

Step 8 — Clear customs with an EORI, not a favour

You need an EORI number (free, issued by the Generalzolldirektion in Germany within a few working days) and a VAT registration to recover import VAT. The import declaration is filed electronically; most small importers use a customs agent for the first shipments, which costs €60–150 per declaration and removes a category of error.

Step 9 — Plan the VAT cash flow, it is bigger than the duty

German import VAT is 19% on the CIF value plus duty. For a VAT-registered business it is recoverable input tax — a cash-flow item, not a cost — but it still leaves your account for four to ten weeks. On a €30,000 container that is €5,700 of working capital tied up. Routing through the Netherlands with an Article 23 licence removes the cash payment at the border entirely, which is why Rotterdam is the standard gateway for German-bound furniture.

Step 10 — Plan the second order before the first one ships

The number-one failure in year two is not price, it is the dye lot: season two fabric arrives a shade off, and the range no longer matches on the shop floor. Book the full fabric run against your annual forecast at the time of the first order and keep the batch reference. Also confirm the lead time for a repeat order — it is usually shorter (25–35 days) but only if the fabric is in stock.

A worked example: one 40HQ of dining chairs

Illustrative assumptions, not a quotation. Run your own numbers →

The seven mistakes that cost the most

1. Declaring furniture as parts. Saves nothing at 0% duty and risks 6.5% plus a reclassification history with your customs office.
2. Paying the balance before inspection. Turns a quality problem into a negotiation you have no leverage in.
3. Ignoring wood content. One plywood seat pan puts the SKU into EUDR scope from 30 December 2026 — or, worse, gets it classified at 6.5% instead of 0%.
4. Missing ISPM 15 pallet marks. The container sits at the terminal while you pay storage.
5. Booking freight late. Two weeks before cargo readiness is normal; two days is a 30% rate premium.
6. No fabric batch reference. Season two arrives in a different shade and the range is dead.
7. Choosing DDP to "keep it simple". You lose VAT recovery, you are not the importer of record, and you have no visibility of the EUDR file.

Where to go next

EU duty guide 2026 · FOB vs DDP · Container loading math · EUDR checklist for importers · Upholstered dining chairs · Bar and counter stools · Modular sofas · Contract furniture