Particleboard - HS 4410 classification, duty and landed cost
Particleboard moves through customs under HS heading 4410. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4410.11 | Particle board of wood |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 6% EUDR: no deforestation-linked wood after 2020; due diligence statement. |
| United States | 0% - 6% Lacey Act declaration on all wood imports. |
| China | 0% - 10% Plus 13% VAT; GACC phytosanitary and CITES on select species. |
| India | 5% - 10% BCD + 5% - 18% GST; MoEF licence on plywood/veneer imports. |
| UAE | 5% GCC CET; MOCCAE fumigation and CITES compliance. |
Numerical Example: 30 cbm of Particleboard at FOB USD 300 per cbm, sea freight to a representative port of discharge.
30 cbm of Particleboard at FOB USD 300 per cbm, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR due diligence statement with plot-level geolocation for EU destinations.
- · US Lacey Act declaration (PPQ 505) for wood and wood products.
- · ISPM 15 heat-treatment / fumigation mark on solid-wood packaging.
- · Germany
- · Poland
- · Belgium
- · Thailand
Frequently asked questions
Particleboard sits under HS 4410.11. Chapter 44 covers wood, Chapter 47 pulp, Chapters 48-49 paper and printed matter.
Yes. From 30 December 2025 EU importers must file a due diligence statement with plot-level geolocation proving the wood is deforestation-free post-2020.
Yes. All wood imports into the US need a PPQ 505 declaration (species, origin country, volume, value). Illegal-origin wood is subject to forfeiture.
Wooden packaging (pallets, dunnage, crates) must be ISPM 15 heat-treated or fumigated and stamped, regardless of the commodity inside.
Sawn timber usually trades kiln-dried to 12-18% moisture; plywood/MDF to ~8-10%; green timber trades at delivered moisture with a discount schedule.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to wood & paper (HS 4410) 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.