Subheading · Chapter 44 · Heading 4401

4401.49

4401.49: Sawdust and wood waste and scrap, not agglomerated: other

Official description Other

Subheading 4401.49 belongs to heading 4401 (fuel wood, in logs, in billets, in twigs, in faggots or in similar forms) in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4401 49 00 00 Other Free
  2. 4401 49 10 00 Bark and production waste, scrap, rejects and residues Free
  3. 4401 49 90 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 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlQuarantine Release Certificate
    Applies to goods from
    all countries
    Legal act
    (EU) 2019/2072
    Documents
    • 9115
    • 991Y
    • 992Y
    • C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
  • 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

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£4.6m-0.8% · previous 12 months
Average import price£0.10 per kg
Jan 2024: £487kFeb 2024: £469kMar 2024: £511kApr 2024: £563kMay 2024: £279kJun 2024: £261kJul 2024: £333kAug 2024: £274kSept 2024: £352kOct 2024: £619kNov 2024: £518kDec 2024: £535kJan 2025: £447kFeb 2025: £368kMar 2025: £455kApr 2025: £267kMay 2025: £210kJun 2025: £354kJul 2025: £185kAug 2025: £278kSept 2025: £188kOct 2025: £317kNov 2025: £510kDec 2025: £645kJan 2026: £531kFeb 2026: £460kMar 2026: £388kApr 2026: £409kMay 2026: £263kJun 2026: £379kJul 2026: £236kAug 2026: £226k 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
Latvia £2m 44% -21.9%
Ireland £1.8m 40.4% +119.4%
Netherlands £217k 4.8% -73.1%
Portugal £127k 2.8% +1,560.1%
Germany £118k 2.6% +75.8%
France £98k 2.1% -55.2%
Poland £77k 1.7% —
United States £24k 0.5% -46.4%

Same subheading in other tariffs

World trade in 2024

4401.49 · US$387m

Trade value (US$) no reported trade < US$271kUS$271k+US$5m+US$16m+> US$26m

Exports: 90
  1. Germany: US$64m
  2. Canada: US$37m
  3. Belgium: US$26m
  4. Netherlands: US$26m
  5. France: US$24m
  6. Norway: US$20m
  7. Latvia: US$18m
  8. United Kingdom: US$16m
  9. Poland: US$16m
  10. Hungary: US$13m
  11. Slovenia: US$12m
  12. United States: US$11m
  13. Portugal: US$10m
  14. Spain: US$9m
  15. Sweden: US$9m
  16. Czechia: US$8m
  17. Ukraine: US$7m
  18. Austria: US$7m
  19. Slovakia: US$7m
  20. Italy: US$6m
  21. Luxembourg: US$5m
  22. Denmark: US$4m
  23. Switzerland: US$4m
  24. China: US$4m
  25. Croatia: US$3m
  26. Lithuania: US$3m
  27. Bulgaria: US$3m
  28. Indonesia: US$2m
  29. Romania: US$2m
  30. Ireland: US$1m
  31. Nigeria: US$1m
  32. Bosnia & Herzegovina: US$1m
  33. Estonia: US$1m
  34. New Zealand: US$1m
  35. Iceland: US$625k
  36. Türkiye: US$542k
  37. South Africa: US$477k
  38. Finland: US$417k
  39. Japan: US$398k
  40. Australia: US$367k
  41. Sri Lanka: US$363k
  42. Thailand: US$271k
  43. Brazil: US$271k
  44. Malaysia: US$221k
  45. New Caledonia: US$184k
  46. Serbia: US$168k
  47. Vietnam: US$164k
  48. Russia: US$152k
  49. Cyprus: US$141k
  50. Egypt: US$134k
  51. Singapore: US$109k
  52. Tanzania: US$97k
  53. Greece: US$92k
  54. Philippines: US$82k
  55. Costa Rica: US$75k
  56. India: US$58k
  57. Sierra Leone: US$56k
  58. Côte d’Ivoire: US$36k
  59. Albania: US$28k
  60. Guatemala: US$27k

Top exporters

RankCountryValueShare
1 Germany US$64m 16.5%
2 Canada US$37m 9.4%
3 Belgium US$26m 6.8%
4 Netherlands US$26m 6.8%
5 France US$24m 6.1%
6 Norway US$20m 5%
7 Latvia US$18m 4.7%
8 United Kingdom US$16m 4.3%
9 Poland US$16m 4%
10 Hungary US$13m 3.3%

Top importers

RankCountryValueShare
1 Germany US$49m 12.5%
2 Sweden US$48m 12.5%
3 Austria US$46m 11.9%
4 United States US$32m 8.2%
5 France US$25m 6.5%
6 Belgium US$25m 6.4%
7 Netherlands US$19m 4.8%
8 Romania US$16m 4.2%
9 Finland US$14m 3.6%
10 Italy US$12m 3.2%

Import duty on this product around the world 93

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 39number of duty-free countries (MFN)
  • 40%highest: Zambia, Cameroon, Central African Republic

93

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Armenia 10% 2023
Australia 0% 2023
Bahamas 20% 2022
Bahrain 5% 2023
Belize 15% 2023
Benin 5% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Burkina Faso 5% 2023
Burundi 0% 2023
Cameroon 30% 2023
Canada 0% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 0% 2023
Congo - Brazzaville 30% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 0% 2023
Jamaica 15% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 0% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 20% 2023
Malaysia 20% 2023
Maldives 5% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 2.5% 2023
Namibia 0% 2023
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Panama 0% 2023
Papua New Guinea 10% 2023
Philippines 3% 2023
Qatar 5% 2023
Rwanda 0% 2023
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 0% 2023
South Korea 2% 2023
Sri Lanka 15% 2023
St Kitts & Nevis 15% 2023
St Vincent & the Grenadines 15% 2023
Switzerland 0% 2023
Tanzania 0% 2023
Thailand 1% 2023
Togo 5% 2023
Türkiye 0% 2023
Uganda 0% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Vanuatu 15% 2023
Vietnam 3% 2023
Zambia 40% 2023
Zimbabwe 0.1% 2023

Tariff data years 2022–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
2462 Sawdust & wood waste & scrap, whether/not agglomerated in logs, briquettes, pellets/similar forms
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
39282 Agglomerated wood waste and scrap in forms other than pellets
39283 Non-agglomerated wood waste and scrap
ISIC Rev. 4 activity
n/a

Earlier HS editions

HSCode
20174401.40changed
20124401.39changed
20074401.30changed
20024401.30changed
19964401.30changed
19924401.30changed

Correspondence tables of the United Nations Statistics Division (UNSD)

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Wood applies from 30 December 2026

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC; not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 2

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.

  • N365065 U.S. CBP 21 September 2026 · 4401.49.00.20

    The tariff classification of wood shavings from China

  • N343480 U.S. CBP 1 November 2024 · 4401.49.00.90

    The tariff classification of reclaimed hardwood railroad ties from Canada

Code history

Since 2022; before, these goods were classified under 4401.40.

The UK Global Tariff divides subheading 4401.49 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4401.49 covers 2 tariff lines and the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

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

Imports of these goods into the UK came to £4.6m between September 2025 and August 2026 (down 1% on the year before); Latvia supplied 44%, followed by Ireland.

In 2024, countries exported these goods worth US$387m (−7.4% year on year).

The largest exporter was Germany (US$64m), followed by Canada.

Questions and answers

What is the HS code for sawdust and wood waste and scrap, not agglomerated: other?

Sawdust and wood waste and scrap, not agglomerated: other fall under HS subheading 4401.49, part of heading 4401, in section IX of the Harmonized System.

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

Under the UK Global Tariff, imports under 4401.49 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 in the EU?

Under the EU Combined Nomenclature, imports under 4401.49 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?

Germany, with US$64m in 2024 (16.5% 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 Latvia (44%), Ireland (40%) and Netherlands (5%), out of total imports of £4.6m.

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