Import Surveillance Requirements for Seats and Furniture - Communiqué No: 2026/26

Executive Summary

Import Surveillance Communiqué (No: 2026/26) introduces a comprehensive value-based import surveillance regime covering a wide range of seating and furniture products classified mainly under HS headings 9401 and 9403. The regulation establishes minimum unit customs value thresholds calculated on a gross weight basis (USD per kilogram). Imports declared below the applicable thresholds are subject to a mandatory Surveillance Certificate requirement. The Communiqué repeals Communiqué No: 2007/9 and enters into force 30 days after its publication on 31 December 2025.

Scope of the Regulation

The surveillance regime applies to an extensive set of seating and furniture categories, reflecting different materials, functions, and end uses.

Under HS 9401, the regulation covers a broad spectrum of seats, including wooden seats, seats made of other materials, bamboo and rattan seats, children’s seats, and various upholstered or non-upholstered seating types. Depending on material composition and intended use, surveillance thresholds range from USD 1.5 per kilogram for certain parts and components to USD 12 per kilogram for higher-value seating categories. Children’s seating products are generally subject to higher reference values than comparable adult products, reflecting market positioning and safety-related cost structures.

The regulation also extends to furniture items classified under HS 9403. This includes metal furniture, wooden furniture for living rooms and dining rooms, shop furniture, bathroom cabinets, bamboo and rattan furniture, and other miscellaneous furniture articles. Reference values vary significantly by product type, ranging from USD 2.5 per kilogram for lower-value furniture categories to USD 18 per kilogram for shop furniture, which typically reflects higher design, durability, and commercial use standards.

Only imports declared at or above the applicable reference values may be released without surveillance certification.

Mandatory Surveillance Certificate

Where the declared unit value falls below the relevant reference threshold, importation is permitted only upon presentation of a valid Surveillance Certificate issued by the Ministry of Trade. The certificate must be obtained prior to registration of the customs declaration and must be correctly referenced in the declaration using the assigned document number and issue date.

Failure to present a valid certificate results in customs clearance being blocked, regardless of the commercial purpose or end user of the goods.

Application and Review Process

Applications for Surveillance Certificates are submitted electronically through the national Single Window system using the designated industrial surveillance document type and selecting Communiqué No: 2026/26 as the legal basis. A qualified electronic signature is required, with an alternative submission channel available via the national e-government portal.

Where electronic submission is not technically feasible, physical applications may be accepted using the prescribed application form together with corporate registration documentation.

During the review stage, the authority may request original documents, additional explanations, or supplementary information. Any inconsistency, deficiency, or contradiction identified will suspend the issuance process until fully remedied.

Customs Value Clarification and Practical Application

The Communiqué explicitly states, in a separate provision, that the reference values introduced for surveillance purposes do not replace and do not constitute customs value. General customs valuation rules remain fully applicable.

In practice—and specifically for value-based surveillance regimes—it is possible to structure the declared customs value by including legitimate foreign cost elements, such as international freight, insurance, and other overseas charges. By lawfully declaring these costs, the final customs value may be increased above the surveillance reference threshold, allowing the import to proceed without a Surveillance Certificate. This approach is accepted by customs authorities, provided that all cost elements are genuine, properly documented, and declared in full compliance with valuation rules.

This practice applies only to value-based surveillance measures and does not extend to quantity-based or non-value surveillance regimes.

Validity and Legal Effect

Surveillance Certificates issued under this Communiqué are valid for six months from the date of issuance. The presence of a certificate does not prevent customs authorities from examining or reassessing the declared value under general valuation principles. Conversely, accurate and well-documented valuation may allow clearance without surveillance certification where thresholds are legitimately exceeded.

Enforcement and Compliance Risk

If inaccurate, misleading, or incomplete information is identified during the application or review stages, issuance of the Surveillance Certificate will be withheld until corrective action is taken. Non-compliance may lead to customs delays, additional storage costs, and increased scrutiny during post-clearance audits.

Repealed Regulation and Entry into Force

With the entry into force of this Communiqué, Communiqué No: 2007/9 has been fully repealed. The new surveillance regime applies to customs declarations registered from the 30th day following publication, requiring careful transition planning for shipments scheduled around the effective date.

Compliance Assessment

From a customs compliance and trade risk management perspective, this regulation significantly tightens control over a sector characterized by high product diversity, wide price dispersion, and frequent low-value declarations, particularly in mass-produced seating and furniture imports.

Importers should reassess supplier pricing, product classification, cost allocation, and declaration strategies well in advance of shipment. For value-based surveillance, lawful inclusion of foreign cost components can provide operational flexibility, provided documentation is robust and internally consistent. A shipment-by-shipment assessment is strongly recommended to determine whether surveillance can be avoided through correct valuation or whether proactive application for a Surveillance Certificate offers greater predictability and risk control.

See relevant legislative document.