HS Code for Wood, Logs and Sawn Timber (Chapter 44)
Chapter 44 covers logs in the rough (4403), rough-squared (4407), plywood (4412) and other wood products. Beyond tariff, importers must clear CITES for listed species, EU Timber Regulation / EUDR and phytosanitary rules (ISPM 15) - which typically drive more effort than the duty itself.
Sample 6-digit codes
| Code | Description |
|---|---|
| 4403.11 | Logs in the rough, coniferous, treated with paint / preservative |
| 4403.49 | Logs in the rough, tropical, non-coniferous |
| 4407.11 | Sawn coniferous wood > 6 mm thick, pine |
| 4407.29 | Sawn tropical wood > 6 mm thick |
| 4412.33 | Plywood with at least one outer ply of non-coniferous wood |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0-10% Sawn wood typically 0%, plywood 6-10%; EUTR + EUDR compliance mandatory. |
| United States | 0-8% Softwood lumber duty on Canadian imports; s232 reviews periodically. |
| China | 0-4% Log export bans in Gabon, PNG, Solomon Is. reshape supply. |
| India (BCD) | 5-10% Plus 5-18% IGST. |
| Vietnam | 0-3% |
Numerical Example: 1,000 m3 sawn pine, FOB St. Petersburg USD 210/m3, to Mumbai
1,000 m3 sawn pine, FOB St. Petersburg USD 210/m3, to Mumbai. Run your own numbers in the Import Duty & Tax calculator.
- · CITES Appendix I / II / III listed species (rosewood, mahogany, etc.).
- · EU Timber Regulation (995/2010) - superseded by EUDR from Dec 2025.
- · ISPM 15 heat treatment / fumigation for wood packaging.
- · Origin log export bans - Gabon, PNG, Solomon Islands, Myanmar (case-by-case).
- · Russia
- · Canada
- · United States
- · Sweden
- · Finland
- · Germany
- · Malaysia
Frequently asked questions
Yes. EUTR (995/2010) required due diligence for legality. EUDR (2023/1115) adds a deforestation-free requirement with plot geolocation from 30 December 2025 and covers a broader Annex I product list.
All Dalbergia (rosewoods), many Pterocarpus, Swietenia mahogany, ramin, bigleaf mahogany and others. Check the CITES appendices - both a CITES export permit and an import permit or comparable document are usually required.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to industrial raw materials (HS 44) 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.