Import furniture & lighting into Poland: full landed cost

The math, line by line

For a sample shipment of €25,000 customs value of HS 94 from China to Poland, with 4 lines on the commercial invoice:

VAT is recoverable for VAT-registered importers on the next return — effectively a cash-flow line, not a net cost. Duty is non-recoverable; that's the actual tariff cost of the import.

Preferential origin alternative · Vietnam (EVFTA)

For HS chapter 94 from Vietnam, the EU-Vietnam Free Trade Agreement (EVFTA) typically gives a 70% duty reduction with valid origin proof (REX or invoice declaration). For the same €25,000 shipment:

The duty saving from sourcing in Vietnam with valid EVFTA proof: €675 on the same €25,000 shipment. For high-volume SKUs, this often justifies the supplier-switch cost.

The bonded warehouse alternative

If the goods will sit longer than 30 days before sale (slow-moving stock, seasonal goods, anything possibly re-exported), bonded warehousing defers the duty + VAT — and avoids them entirely on re-export. For €25,000 of HS 94:

• Standard clearance — pay duty + VAT + brokerage on day 1.
• Bonded warehouse — €95 entry + €0.30/cbm/day storage + 1.2% bond fee + €65 exit. Duty + VAT paid only on release into free circulation, or never (if re-exported).

Cash-flow benefit at 6% annual cost of capital × N days storage. Worth running the bonded scenario through the Customs Agent if your category has any re-export probability.

Other EU destinations · same chapter

For comparison, here's the same €25,000 CN-origin shipment of HS 94 into different EU member states: