Wooden furniture is one of Vietnam’s key export categories, present in hundreds of markets worldwide, from the US and the EU to Japan and South Korea. However, unlike many ordinary goods, the procedures for exporting wooden furniture require businesses to have a clear understanding of regulations on wood origin, HS codes, related documentation, and the specific requirements of each importing market. Whether exporting natural wood furniture or engineered wood furniture, preparing the correct documentation from the outset helps businesses save time and avoid unnecessary costs. The article below summarizes the most basic information on wooden furniture export procedures for businesses’ reference; since legal regulations on forest products and customs are frequently updated, businesses should cross-check against current legal documents or contact the customs/forest ranger authorities and the consulting team at Truong Thanh Logistics to confirm the details applicable to each specific shipment.

1. How Is Exported Wooden Furniture Classified?
Before learning about wooden furniture export procedures, businesses need to determine what type of raw material their products use, as this factor affects the complexity of the customs documentation. Basically, exported wooden furniture can be divided into two groups:
Furniture made from natural wood (processed sawn timber/raw wood material): tables, chairs, beds, cabinets, etc. This group typically requires additional documentation proving the legal origin of the wood.
Furniture made from engineered wood panels (MDF, HDF, MFC, plywood, etc.): documentation is generally simpler than for sawn or raw timber. However, these are still wood-derived products, so businesses still need to meet the requirements on the legality of wood raw materials under current forestry law when falling within the scope of application — businesses should not assume that engineered wood never requires origin documentation.
There is also a furniture group made from or combined with rattan, bamboo, and reed, which has its own HS codes; businesses need to be careful to distinguish these for accurate declaration.
2. Determining the HS Code for Wooden Furniture
The HS code is the basis for determining tax policy, commodity policy, and the set of documents to prepare. Wooden furniture falls under Chapter 94 of the Import-Export Tariff Schedule, with some common groups including:
- 9403.30: Wooden furniture used in offices
- 9403.40: Wooden furniture used in kitchens
- 9403.50: Wooden furniture used in bedrooms
- 9403.60: Other wooden furniture
- 9403.82 / 9403.89: Furniture made of bamboo, rattan, reed, and similar materials
These are 6-digit groups under the Harmonized System (HS); for actual declaration on Vietnam’s customs declaration form, businesses need to look up the corresponding detailed 8-digit code (e.g., 94036090, 94035000, etc.) according to the current Import-Export Tariff Schedule.
Regarding export tax, there is one point businesses should note: raw timber, round logs, and roughly sawn timber (under Chapter 44) are typically a tightly controlled category and may be subject to export tax under certain code groups, aimed at limiting the export of raw materials and encouraging deeper processing domestically. In contrast, finished wooden furniture (under Chapter 94) is a processed product that creates added value, so it mostly enjoys a 0% export tax rate to encourage the export of processed products. That said, the exact tax rate still needs to be looked up according to the precise 8-digit HS code of each specific product, as exceptions may exist depending on the type of raw material and product construction. The correct HS code must be based on the actual construction, material, and function of each product — businesses should consult Truong Thanh Logistics or the local customs branch before declaring, to avoid misapplying a code, which could lead to customs clearance delays or tax reassessment.
3. Customs Documentation for Exporting Wooden Furniture
3.1. Basic documents businesses need to prepare
- Export customs declaration
- Commercial Invoice
- Bill of Lading / Airway Bill
- Foreign trade sales contract and Packing List — usually prepared in advance by businesses to support the transaction, and may be requested by customs authorities during document inspection, depending on the declaration’s channel classification (green/yellow/red).
3.2. Documentation related to wood origin (applicable when natural wood material is used)
One of the key differences compared to exporting ordinary goods is the requirement for wood origin documentation. Under Decree 102/2020/ND-CP on Vietnam’s Timber Legality Assurance System (as amended and supplemented by Decree 120/2024/ND-CP and subsequent documents), when carrying out customs procedures for an exported timber shipment, in addition to the standard set of customs documents, exporting businesses may need to submit one of the following documents, depending on the type of wood and export market:
- Wood listed under the CITES Appendices: a CITES export permit issued by Vietnam’s competent CITES management authority.
- Wood not listed under the CITES Appendices, exported to the EU market: a FLEGT license will apply once the FLEGT licensing mechanism between Vietnam and the EU is officially in operation as regulated (Vietnam has signed the VPA/FLEGT Agreement with the EU; businesses should stay updated on the progress of implementing this licensing mechanism when exporting to the EU).
- Wood not listed under the CITES Appendices, exported to markets outside the EU: an export timber declaration form prepared by the business; depending on whether the business is classified as Group I or not, this declaration form may need additional confirmation from the local Forest Ranger authority in cases stipulated by law.
In addition to the documents submitted to customs, businesses should proactively retain complete documentation proving the legal origin of the wood in accordance with forestry law — this may include raw material purchase invoices, forest product declaration forms, wood import records (if the raw material is imported wood), sales contracts, or other documents corresponding to each specific source of raw material. The detailed requirements on which type of document is needed, and whether Forest Ranger confirmation is required, depend on many factors (type of wood, origin, seller, whether the business is classified as Group I or Group II, etc.), so businesses should confirm the specifics with the Forest Ranger authority or the consulting team at Truong Thanh Logistics before preparing documentation, to avoid rigidly applying one standard set of documents to every case.
Note: regulations on Group I/Group II business classification and related content under Decree 102/2020/ND-CP are currently being amended and supplemented on an ongoing basis. The information in this article is for reference as of the time of publication; businesses should check the current legal documents or contact the Forest Ranger authority directly for the most accurate, up-to-date guidance for their shipment.
3.3. On Fumigation Certificates
Not every wooden furniture shipment requires fumigation. This requirement mainly applies to untreated wooden pallets, crates, and dunnage/packing materials used in packaging, under the international ISPM 15 standard — this is also a common requirement in many markets such as the US, EU, Australia, and New Zealand. For the furniture products themselves (especially those with a finished/painted surface), whether fumigation is required depends on the specific requirements of the importing country and the buyer. Businesses should confirm with the importing partner in advance to avoid unnecessary costs.
3.4. Documents that may arise based on market requirements
- Certificate of Origin (C/O): if the partner wants to benefit from tariff preferences under Free Trade Agreements (FTAs), businesses may need to apply for a C/O in the form corresponding to the applicable agreement — for example, Form EUR.1 under the EVFTA, Form VK under the VKFTA, Form AJ under the AJCEP, Form RCEP under RCEP, or a C/O/self-certification of origin under the CPTPP depending on the applicable regulations of each member country. The specific type of C/O to apply for should be confirmed based on each market, the agreement that both Vietnam and the importing country participate in, and the contract terms.
- Phytosanitary Certificate: the main subjects of phytosanitary inspection are typically round logs, sawn timber, wooden pallets, and untreated wood materials — products that still carry a risk of harboring pests. For deeply processed and surface-finished wooden furniture, this risk is much lower, so in practice many shipments are not required to undergo phytosanitary inspection at the point of export from Vietnam. However, this is not an absolute exemption for all cases — whether this certificate is needed depends on the regulations in effect at the time of export, and especially on the requirements of the importing country’s customs authority. Businesses should confirm specifics with Vietnam’s plant quarantine authority or Truong Thanh Logistics before exporting, to avoid preparing too few or too many documents.
- Sustainable Forest Management Certification (FSC, PEFC, etc.): this is not a mandatory requirement under the general regulations of the EU or US markets, but an increasing number of importers, retailers, or large supply chains (such as international furniture retail chains) require products to carry this certification as a condition of cooperation. Businesses should discuss with their partner in advance to determine whether such certification is required.
- US market: businesses should note the Lacey Act, which requires declaration of wood species and harvest origin for certain wood products imported into the US.
- EU market: businesses should proactively prepare for the EU Deforestation Regulation (EUDR), which requires traceability and proof that products are not linked to forest land deforested after December 31, 2020. Under the current timeline, the EUDR is expected to apply to large and medium-sized businesses from December 30, 2026, and to small and micro businesses from June 30, 2027. Businesses should regularly check for official guidance from the EU, as the scope of application and technical guidance may be further supplemented during implementation.
4. Step-by-Step Process for Exporting Wooden Furniture
Step 1 – Negotiate and sign the contract: agree with the partner on quantity, specifications, delivery time, delivery terms under Incoterms (FOB, CIF, EXW, etc.), and payment method. The Incoterms clause should clearly state each party’s responsibility for domestic transport costs, fumigation, taxes, and insurance to avoid disputes later on.
Step 2 – Prepare wood origin documentation (if applicable): for products using natural wood material, complete the documents proving origin as guided in Section 3.2 before packing the goods.
Step 3 – Packing and fumigation (if required): pack the goods to ensure protection against moisture and impact during the long shipping journey. For furniture, businesses should also decide in advance on the packing method — assembled or knock-down/flat-pack — as this significantly affects container volume optimization and freight costs.
Step 4 – Electronic customs declaration: transmit the declaration through the VNACCS System using suitable customs declaration software (ECUS or other accepted software). Depending on the declaration’s channel classification result (green, yellow, red), the business will either be cleared directly or will need to present documents/goods for customs inspection.
Step 5 – Customs clearance and delivery to port/airport: complete the procedures and load the goods onto the means of transport.
Step 6 – Finalize the export document set: send the document set (bill of lading, invoice, C/O if applicable, etc.) to the importing partner so they can prepare customs clearance procedures at the receiving end.
5. Summary Table of Export Documents for Wooden Furniture
For easy reference, below is a quick summary table of the common documents required when carrying out export procedures for wooden furniture, along with their applicability (for reference only, not a substitute for confirming specifics for each shipment):
| Document | Applicability |
|---|---|
| Customs declaration, Commercial Invoice, Bill of Lading | Mandatory for all shipments |
| Packing List, Sales Contract | Usually available, may be requested during document inspection |
| Wood origin documentation (timber declaration, raw material invoices, etc.) | Applies to products using natural wood material, under Decree 102/2020/ND-CP |
| CITES permit | Only applies if the wood is listed under the CITES Appendices |
| FLEGT license | Applies once the Vietnam–EU FLEGT licensing mechanism is officially in operation |
| Fumigation Certificate (ISPM 15) | Mainly for pallets, crates, and untreated wood packing materials; as required by the importing country/partner |
| Phytosanitary Certificate | Mainly applies to raw timber, round logs, sawn timber, wooden pallets; deeply processed furniture is usually less often required, but should still be confirmed per shipment |
| C/O (EUR.1 – EVFTA, Form VK – VKFTA, Form AJ – AJCEP, Form RCEP, etc.) | Depending on the applicable trade agreement, when the partner needs to benefit from tariff preferences |
| FSC/PEFC Certification | As required by the customer/importer, not a general mandatory requirement |
6. Important Notes When Exporting Wooden Furniture
- Determine the correct type of raw material and the level of documentation required from the outset, avoiding the assumption that engineered wood never requires origin documentation — confirm specifics with the relevant authorities or contact Truong Thanh Logistics for advice.
- Check the specific requirements of each market and partner: fumigation, origin certification, FSC/PEFC certification, the type of C/O needed, etc., can all vary by market. Confirm with the partner in advance to prepare fully and avoid unexpected costs.
- Pack appropriately for long shipping journeys: wood is prone to moisture damage, mold, and warping if not packed to standard, especially for shipments to distant destinations such as Europe or the Americas (typically taking 30–60 days by sea).
- Consider the packing method (assembled or knock-down) to optimize shipping costs, especially for large-volume orders.
- Prepare catalogues and product images: in some cases, when customs authorities need to clarify the goods description or HS code classification, a catalogue or product images may be requested to support the inspection process.
You may also refer to the article Raw Timber Export Procedures Businesses Need to Master if your business exports wood in raw material form, or the article Which Goods Require a Fumigation Certificate for Export–Import? to better understand fumigation regulations.
7. Truong Thanh Logistics — Accompanying Wooden Furniture Exporters
With many years of experience in international freight forwarding, Truong Thanh Logistics supports businesses in carrying out timber export and wooden furniture export procedures, including:
- Advising on HS code classification and commodity policy suited to each specific product
- Assisting with reviewing and preparing wood origin documentation, and liaising with Forest Ranger authorities when needed
- Connecting businesses with fumigation services meeting the international ISPM 15 standard
- Handling electronic customs declaration and managing yellow/red channel situations
- Sea and road freight transport at competitive rates and on-schedule delivery
If your business needs consulting or support with wooden furniture export procedures, contact Truong Thanh Logistics now for free assistance.











