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HS 4401.22Wood & forestry

HS Code for Wood Chips (HS 4401)

Wood chips (fresh or dried, 20-40mm) feed pulp mills and biomass power plants. Vietnam is the largest exporter (acacia chips to Japanese/Chinese pulp mills). Coniferous vs non-coniferous split matters for both use case and HS. EUDR fully applies from Dec 2025.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
4401.21Coniferous wood chips or particles
4401.22Non-coniferous wood chips or particles
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
Japan
0%
Largest importer of Vietnamese/Australian chips for pulp.
China
1%
Plus 13% VAT.
European Union
0%
EUDR DDS.
South Korea
0%

Worked landed-cost example

40,000 BDMT acacia chips 50% moisture, FOB Quy Nhon USD 145/BDMT, CFR Ehime Japan

FOBUSD 5,800,000
Freight (Handysize)USD 700,000
CFRUSD 6,500,000
Japan dutyUSD 0
Landed ≈ USD 6.5m for 40,000 BDMT (Bone Dry Metric Tonne).
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I wood.
  • · ISPM 15 for wood packaging (not applicable to fresh chips themselves).
  • · IMSBC Group B (chips self-heat if wet).
  • · Phytosanitary certificate required for cross-border movement.
Top exporting countries
  • · Vietnam
  • · Chile
  • · Australia
  • · Brazil
  • · Uruguay

Frequently asked questions

BDMT vs green MT?

Wood chips at 45-55% moisture weigh 2x dry mass. Contracts price on BDMT (bone-dry basis at 0% moisture). Actual delivered weight has moisture; invoice adjusts to BDMT. Cargo verified on ship (draft survey) x moisture sample = BDMT invoiced.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for wood & forestry.

Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Vietnam →
VAT · 10% standard, 5% reduced, 0% export
Import into Japan →
Consumption Tax (JCT) · 10% standard / 8% reduced (food, newspapers)
Import into South Korea →
VAT · 10%
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%

Wood & forestry landed-cost pages: every destination market

Jump straight to the wood & forestry import guide for any of the destination markets we cover.

Related commodity guides

HS 4401.31Wood & forestry
HS Code for Wood Pellets (HS 4401.31) →
HS 4412Wood & forestry
HS Code for Plywood (Chapter 4412) →
HS 4703Wood & forestry
HS Code for Chemical Wood Pulp (Chapter 4703) →
HS 4802Wood & forestry
HS Code for Graphic Paper (Chapter 4802) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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