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HS 4412.31Wood & forestry

HS Code for Tropical Hardwood Plywood (HS 4412.31)

Tropical hardwood plywood uses veneer of tropical species (meranti, okoume, keruing, bintangor) - the outer plies. Under EUDR, tropical hardwood sourcing is highest-risk due to selective logging in unmanaged forests. Compliance requires plot-level GPS and legality verification.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
4412.31Plywood consisting solely of sheets of wood <= 6mm, with at least one outer ply of tropical wood specified in subheading note 2
4412.32Plywood with at least one outer ply of non-coniferous wood, other than tropical
4412.34Plywood with at least one outer ply of non-coniferous, other
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
6-10%
Plus EUDR high-risk DDS.
United States
0-8%
AD/CVD on Chinese hardwood plywood.
Japan
6%

Worked landed-cost example

1 x 40HC (~55 CBM) okoume plywood 18mm from Gabon, FOB Libreville USD 620/CBM, CIF Rotterdam

FOBUSD 34,100
Freight + insuranceUSD 2,600
CIFUSD 36,700
EU duty 10%USD 3,670
EUDR + FSC audit surchargeUSD 500
Landed ≈ USD 40.9k.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EUDR Annex I - HS 4412 covered; tropical origin is 'high-risk' benchmark.
  • · CITES Appendix II species (some meranti/red meranti) - permit required.
  • · US Lacey Act - due care to avoid illegally sourced wood.
  • · FSC certification is de facto EU/UK market gate.
Top exporting countries
  • · Malaysia
  • · Indonesia
  • · China (using imported veneer)
  • · Gabon (okoume)
  • · Vietnam

Frequently asked questions

EUDR risk classification for Gabon/Malaysia?

The 2024 EU benchmarking classified most tropical hardwood origins as 'standard' or 'high' risk. Gabon has one of the largest intact forests in Africa - relatively low deforestation but concession legality varies. Malaysia had significant logging but recent policy improvements. Both need enhanced DDS: legality certificate + plot GPS + verified concession boundaries.

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 United States →
No federal VAT / GST · 0% federal
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 Indonesia →
PPN (VAT) + PPh 22 (income tax prepayment) · PPN 11% (12% planned); PPh 22 2.5% (with API) or 7.5% (no API)

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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