HS Code for Tropical Sawnwood (HS 4407)
Sawn wood of tropical hardwood species - Sapelli, Iroko, Meranti, Teak, Ipe, Padauk, etc. Subject to EUDR (Reg 2023/1115) plus overlap with FLEGT VPA (Indonesia, Ghana, Republic of Congo) and CITES (Appendix II for Ramin, Rosewood, some Padauk). Also EUTR (Reg 995/2010) legacy until EUDR full application.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4407.21 | Mahogany (Swietenia spp.) |
| 4407.22 | Virola, Imbuia, Balsa |
| 4407.23 | Teak |
| 4407.29 | Other tropical wood |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Zero MFN; EUDR + FLEGT + CITES. |
| United States | 0% Lacey Act legality. |
| China | 0-10% |
Numerical Example: 20 m3 kiln-dried Sapelli, FOB Douala USD 850/m3, CIF Antwerp
20 m3 kiln-dried Sapelli, FOB Douala USD 850/m3, CIF Antwerp. Run your own numbers in the Import Duty & Tax calculator.
- · EUDR Reg 2023/1115.
- · FLEGT VPA (Indonesia SVLK, Ghana LAS, Congo LTS).
- · CITES Appendix II - Ramin (Gonystylus), Rosewood (Dalbergia), Bubinga.
- · US Lacey Act - species declaration on entry.
- · Cameroon
- · Brazil
- · Indonesia
- · Malaysia
- · Republic of Congo
Frequently asked questions
No. FLEGT covers legality; EUDR requires legality AND deforestation-free (post 31 Dec 2020) with geolocation. Indonesian SVLK-FLEGT timber still needs an EUDR DDS with plot geolocation. The Commission is discussing partial recognition but it is not yet in force.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agriculture (HS 4407.29) 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.