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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4412.31 | Plywood consisting solely of sheets of wood <= 6mm, with at least one outer ply of tropical wood specified in subheading note 2 |
| 4412.32 | Plywood with at least one outer ply of non-coniferous wood, other than tropical |
| 4412.34 | Plywood with at least one outer ply of non-coniferous, other |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6-10% Plus EUDR high-risk DDS. |
| United States | 0-8% AD/CVD on Chinese hardwood plywood. |
| Japan | 6% |
Numerical Example: 1 x 40HC (~55 CBM) okoume plywood 18mm from Gabon, FOB Libreville USD 620/CBM, CIF Rotterdam
1 x 40HC (~55 CBM) okoume plywood 18mm from Gabon, FOB Libreville USD 620/CBM, CIF Rotterdam. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Malaysia
- · Indonesia
- · China (using imported veneer)
- · Gabon (okoume)
- · Vietnam
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to wood & forestry (HS 4412.31) 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.