Wooden furniture is one of the eleven Hungarian EPR product streams, and one of the few where the classification rule is explicitly not the customs tariff number: what decides the code is the nature of the material. It is also the stream that saw the sharpest cost change in recent memory — the increase that took effect on 1 October 2025 was roughly 300%. Furniture is heavy, the fee is charged by the kilogram, and the packaging around it is a second stream again. This guide covers what falls in, how it is coded, and where the weight actually adds up.
- Wooden furniture is stream B01, coded KF 10 solid wood, KF 20 non-solid wood (chipboard, MDF, plywood) and KF 0 waste.
- Classification follows the nature of the material, not the customs tariff number — an explicit rule in this stream.
- The 2026 rate is 51 HUF/kg, unchanged from the level set on 1 October 2025 — which was itself a rise of roughly 300%.
- Furniture is heavy: at 51 HUF/kg a single 40 kg wardrobe carries about 2,040 HUF of EPR fee.
- The packaging around flat-pack furniture is a separate stream, and cardboard at 173 HUF/kg costs more per kilogram than the furniture itself.
What falls into the stream
Furniture made of wood forms its own EPR product stream, identified as B01. The tariff headings that mark out the field are 9401 41, 9401 61, 9401 69, 9403 30, 9403 40, 9403 50 and 9403 60.
As in every stream, liability attaches to whoever is first to place the product on the Hungarian market. For an importer or a foreign webshop shipping furniture to Hungarian customers, that is you — the fact that the item was manufactured elsewhere changes nothing.
Solid wood versus everything else
| KF code | Category | What it covers |
|---|---|---|
| KF 10 | Solid wood | Furniture made of solid timber |
| KF 20 | Non-solid wood | Chipboard, MDF, plywood and similar engineered panels |
| KF 0 | Waste | Waste within the stream |
For most retailers and importers the working distinction is the first two: is the panel solid timber, or an engineered board? Most flat-pack furniture sits firmly in KF 20.
Why the tariff number does not decide it
Across Hungarian EPR, classification generally starts from the product’s customs tariff number and its nature together. Wooden furniture is the stream where the second half of that formula is stated most plainly: the classification follows the nature of the material, not the tariff number.
That matters because two items can share a tariff heading and still belong to different KF codes — a solid oak cabinet and a veneered chipboard cabinet of the same shape are not the same thing here. Reading the code off the customs paperwork alone is exactly the shortcut that produces a wrong declaration, and a classification that understates the fee is treated as under-declaration: the fine is 50% of the concealed fee difference.
Mixed-material pieces — a wooden frame with a glass top, or a metal-legged table with an MDF surface — are where judgement is genuinely required. These deserve an individual assessment rather than a rule of thumb.
The 2026 rate and the 2025 increase
The rate for wooden furniture is 51 HUF/kg, in force since 1 January 2026 and unchanged from the level set on 1 October 2025. There was no further increase for 2026.
The 2025 change, however, was severe. In the 1 October 2025 revision several streams rose by more than 100%, and wooden furniture was among the steepest at roughly 300% — for comparison, textile packaging rose around 221% and glass around 139%. Any cost model or customer price built on pre-October 2025 figures will be substantially wrong.
Because the fee is declared kilograms × the rate, furniture’s weight does the rest of the work. A 40 kg wardrobe carries roughly 2,040 HUF; a 12 kg chair roughly 612 HUF. Ship a container of flat-pack and the numbers stop being incidental.
Flat-pack: the packaging is a second stream
Furniture is one of the most heavily packaged product categories there is — corrugated board, corner protectors, foam, film, strapping and often a pallet. All of that sits in the packaging stream, entirely separately from the furniture, and is charged by material.
The counter-intuitive part is the relative cost. Wooden furniture is 51 HUF/kg, but the cardboard around it is 173 HUF/kg and any plastic film 219 HUF/kg. Per kilogram, the packaging is the expensive part. For lightweight furniture in heavy protective packaging, the packaging line can rival the furniture line — which is a reason to have real packaging weights rather than estimates.
Getting the weight data right
Everything here is weight-based. There is no percentage shortcut and no "10% rule" — that is a myth. Practically, the work is:
- Record, per article number, whether the piece is solid wood or engineered board, and its net weight.
- Record, per article number, the material and weight of each packaging layer.
- Multiply by the quantities actually placed on the Hungarian market in the quarter.
The mandatory records must show the name, quantity and origin (domestic or imported) of the products placed on the market broken down by KF code, and must be retained for five years. Keep the evidence behind the numbers — delivery notes, supplier specifications, packaging invoices — because in an inspection that is what substantiates the weights.
Legal basis
The EPR framework sits in Government Decree 80/2023 (III. 14.); the 2026 rates are set by Ministerial Decree 33/2025 (XI. 28.), which carried forward the level introduced by the previous rate decree on 1 October 2025. Fines are imposed under Government Decree 156/2025 (VI. 23.) by the waste management authority — not by MOHU — and have been applied since 1 April 2025.
Frequently asked questions
Is flat-pack furniture solid wood or non-solid wood?
Most flat-pack furniture is made of chipboard, MDF or plywood and therefore falls under KF 20, non-solid wood. KF 10 is reserved for furniture made of solid timber.
Can I take the KF code from my customs tariff number?
Not in this stream. For wooden furniture the classification explicitly follows the nature of the material rather than the tariff number, so two items sharing a tariff heading can belong to different KF codes.
How much is the wooden furniture EPR fee in 2026?
51 HUF per kilogram, unchanged from the level set on 1 October 2025. That level was itself a rise of roughly 300%, among the steepest increases in that revision.
Do I pay EPR on the packaging as well as the furniture?
Yes, and per kilogram the packaging is often the more expensive part: cardboard is 173 HUF/kg and plastic film 219 HUF/kg, against 51 HUF/kg for the furniture itself.
What about a table with a wooden top and metal legs?
Mixed-material pieces need an individual assessment. Classification in this stream follows the nature of the material, so which code applies depends on the specific construction rather than on the product category.
I import furniture from another EU country. Am I liable?
Yes. Bringing goods in from another EU member state counts as placing them on the Hungarian market just as much as importing from outside the EU, and whoever places them on the market first is the liable party.