Import duty on foam mattresses in the UK

HS code

9404.21

UK codes

2

UK import duty

2%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Mattresses of cellular rubber or plastic foam are 9404.21.

UK commodity codes under 9404.21

UK commodity codeDescriptionImport dutyVAT
9404 21 10 00Of rubber2%20%
9404 21 90 00Of plastics2%20%

Import duty on foam mattresses by country

Import into the US

3%

See HTS codes ›

Import into the UK

2%

You are here

Import into the EU

3.7%

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will foam mattresses really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

inventory_2 Calculate with 2% duty →

Sellers of foam mattresses also look up

Related products and their UK import duty.

HS 9404.40

Comforters & duvets

UK duty: 2%

HS 9404.30

Sleeping bags

UK duty: 2%

HS 6304.92

Cushion covers

UK duty: 12%

HS 6301.20

Wool blankets

UK duty: 12%

HS 6302.91

Cotton bath mats

UK duty: 12%

HS 4414.90

Wooden picture frames

UK duty: 0%

Frequently asked questions

Q1What is the UK commodity code for foam mattresses?
It depends on the product’s details: 2 UK codes sit under HS 9404.21. The table on this page lists each one with its duty.
Q2What is the import duty on foam mattresses in the UK?
Between 2%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported foam mattresses?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (9404.21) are the same. The US adds its own digits and rates: see the US HTS code for foam mattresses.

Find another product’s UK duty

More in Home & Kitchen

Candles 0%Insulated water bottles 0%Ceramic mugs 4% – 8%Plastic food containers & kitchenware 6%Cotton bed sheets 12%Cotton towels 12%Pillows & cushions 2%Synthetic blankets & throws 12%Artificial flowers 4%Posters & art prints 0%Curtains 6% – 12%Area rugs 8%Doormats 2%Cotton tablecloths 12%Wall mirrors 0%Ceramic vases & decor 2% – 6%Glass vases & decor 10%Wine glasses 10%Drinking glasses 10%Glass jars & bottles 0%Cutlery sets 4% – 8%Kitchen knives 8%Scissors 0%Non-stick pans 6%Stainless steel pots 0% – 3.2%Cast iron skillets 0%Bamboo cutting boards 0%Bamboo chopsticks 0%Bamboo kitchen utensils 0%Plastic trash cans & storage bins 6% – 6.5%Wicker baskets 0% – 2%Wall clocks 4%Alarm clocks 4%Reed diffusers & room scents 6%Incense 6%Ceiling lights & chandeliers 2% – 4%Wooden furniture 0%Metal shelving & furniture 0%Office chairs 0%Sofas 0%Facial tissues & paper towels 0%Toilet paper 0%Paper napkins 0%Aluminium foil 6% – 7.5%Plastic cling wrap 0% – 6%Can openers & hand kitchen tools 2%Manual coffee grinders 2%Faucets & shower heads 2%Steel bathroom accessories 0%Stainless steel sinks 0%Toilet seats 6%Ceramic tiles 4%Wallpaper 0%Wall paint 6%Laundry detergent & cleaners 4%Microfiber cleaning cloths 6% – 12%Brooms & mops 2%Wooden clothes hangers 0%Door locks 0%Safes 2%Steel baking pans 0% – 3.2%Furniture polish 0%Matches 0%

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.