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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4401.21 | Coniferous wood chips or particles |
| 4401.22 | Non-coniferous wood chips or particles |
Typical import duty by market
| Market | Duty |
|---|---|
| Japan | 0% Largest importer of Vietnamese/Australian chips for pulp. |
| China | 1% Plus 13% VAT. |
| European Union | 0% EUDR DDS. |
| South Korea | 0% |
Numerical Example: 40,000 BDMT acacia chips 50% moisture, FOB Quy Nhon USD 145/BDMT, CFR Ehime Japan
40,000 BDMT acacia chips 50% moisture, FOB Quy Nhon USD 145/BDMT, CFR Ehime Japan. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Vietnam
- · Chile
- · Australia
- · Brazil
- · Uruguay
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to wood & forestry (HS 4401.22) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.