Subheading · Chapter 44 · Heading 4401

4401.39

4401.39: Sawdust and wood waste and scrap, agglomerated in logs: other

Official description Other

4401.39 is a six-digit subheading of heading 4401, fuel wood, in logs, in billets, in twigs, in faggots or in similar forms, chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4401 39 00 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Iraq, Russia, Ukraine
    Legal act
    2023 No. 616, S.I. 2020/707, 2022 No.998, S.I. 2022/395
    Documents
    • 9011
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£21.5m-1.6% · previous 12 months
Average import price£0.47 per kg
Jan 2024: £2.1mFeb 2024: £1.8mMar 2024: £1.1mApr 2024: £1.2mMay 2024: £1.2mJun 2024: £1.1mJul 2024: £1.3mAug 2024: £2.2mSept 2024: £2.1mOct 2024: £2.7mNov 2024: £2.6mDec 2024: £3mJan 2025: £2.4mFeb 2025: £2.1mMar 2025: £1.5mApr 2025: £828kMay 2025: £1mJun 2025: £889kJul 2025: £1.2mAug 2025: £1.5mSept 2025: £2.3mOct 2025: £2mNov 2025: £2.4mDec 2025: £2mJan 2026: £1.5mFeb 2026: £1.7mMar 2026: £1.8mApr 2026: £1.6mMay 2026: £1.4mJun 2026: £1.5mJul 2026: £1.7mAug 2026: £1.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Ireland £10.5m 48.7% +7.3%
Latvia £4.5m 21% -21.5%
Netherlands £1.9m 8.9% -11.4%
Lithuania £1.5m 6.9% +58%
Italy £1m 4.9% -4%
Poland £593k 2.8% -17.8%
United States £443k 2.1% +308.8%
Sweden £309k 1.4% -48.8%

Same subheading in other tariffs

World trade in 2024

4401.39 · US$342m

Trade value (US$) no reported trade < US$286kUS$286k+US$3m+US$13m+> US$36m

Exports: 95
  1. Canada: US$40m
  2. Germany: US$38m
  3. Vietnam: US$36m
  4. Poland: US$27m
  5. Netherlands: US$24m
  6. Ireland: US$16m
  7. Latvia: US$16m
  8. Sweden: US$14m
  9. France: US$14m
  10. Spain: US$13m
  11. Malaysia: US$9m
  12. Lithuania: US$9m
  13. Belgium: US$9m
  14. United States: US$7m
  15. Italy: US$7m
  16. Czechia: US$6m
  17. Austria: US$6m
  18. Denmark: US$4m
  19. Ukraine: US$4m
  20. Portugal: US$4m
  21. Estonia: US$3m
  22. China: US$3m
  23. New Zealand: US$3m
  24. Hungary: US$3m
  25. Slovakia: US$3m
  26. Bulgaria: US$2m
  27. Slovenia: US$2m
  28. Romania: US$2m
  29. South Africa: US$2m
  30. Bosnia & Herzegovina: US$2m
  31. United Kingdom: US$1m
  32. Croatia: US$1m
  33. Indonesia: US$1m
  34. Brazil: US$940k
  35. Egypt: US$899k
  36. India: US$829k
  37. Russia: US$631k
  38. Benin: US$614k
  39. Luxembourg: US$611k
  40. Serbia: US$587k
  41. Switzerland: US$485k
  42. Greece: US$479k
  43. Eswatini: US$442k
  44. Finland: US$438k
  45. Sri Lanka: US$379k
  46. Mexico: US$323k
  47. Philippines: US$286k
  48. Japan: US$273k
  49. Norway: US$263k
  50. Uruguay: US$241k
  51. Türkiye: US$233k
  52. Chile: US$215k
  53. Thailand: US$191k
  54. Colombia: US$189k
  55. United Arab Emirates: US$188k
  56. Nigeria: US$123k
  57. Albania: US$72k
  58. Ecuador: US$59k
  59. Australia: US$59k
  60. Hong Kong SAR China: US$55k

Top exporters

RankCountryValueShare
1 Canada US$40m 11.8%
2 Germany US$38m 11%
3 Vietnam US$36m 10.5%
4 Poland US$27m 7.8%
5 Netherlands US$24m 7.1%
6 Ireland US$16m 4.7%
7 Latvia US$16m 4.6%
8 Sweden US$14m 4.2%
9 France US$14m 4%
10 Spain US$13m 3.9%

Top importers

RankCountryValueShare
1 United States US$43m 12.6%
2 Germany US$42m 12.3%
3 South Korea US$34m 10%
4 United Kingdom US$27m 8%
5 Belgium US$23m 6.8%
6 France US$16m 4.7%
7 Austria US$15m 4.5%
8 Italy US$12m 3.4%
9 Netherlands US$12m 3.4%
10 Denmark US$9m 2.7%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N321450 U.S. CBP 4 October 2021 · 4401.39.41.10

    The tariff classification, country of origin and marking of wooden smoke pins

Subheading 4401.39 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4401.39; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £21.5m (down 2% on the year before), at an average of £0.47 per kg; Ireland supplied 49%, followed by Latvia.

World trade in these goods reached US$342m in 2024, down 19.9% on 2023.

Canada was the largest exporter with 11.8% of the total, ahead of Germany.

Questions and answers

What is the HS code for sawdust and wood waste and scrap, agglomerated in logs: other?

Sawdust and wood waste and scrap, agglomerated in logs: other fall under HS subheading 4401.39, part of heading 4401, in section IX of the Harmonized System.

What is the import duty on sawdust and wood waste and scrap, agglomerated in… in the UK?

Under the UK Global Tariff, imports under 4401.39 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on sawdust and wood waste and scrap, agglomerated in… in the EU?

Under the EU Combined Nomenclature, imports under 4401.39 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sawdust and wood waste and scrap, agglomerated in…?

Canada, with US$40m in 2024 (11.8% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Ireland (49%), Latvia (21%) and Netherlands (9%), out of total imports of £21.5m.