Subheading · Chapter 44 · Heading 4402
4402.20: Of shell or nut
Subheading 4402.20 belongs to heading 4402 (wood charcoal (including shell or nut charcoal), whether or not agglomerated) in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4402 20 00 00 Of shell or nut Free
- 4402 20 00 10 Exported from somalia Free
- 4402 20 00 90 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 2
- Prohibition or restrictionImport prohibition
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/642, 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Indonesia | £1.3m | 82.6% | +94.4% |
 India | £62k | 4% | -11.1% |
 Ireland | £50k | 3.3% | +102,732.7% |
 Germany | £37k | 2.4% | +17.6% |
 Vietnam | £33k | 2.2% | -5.4% |
 Türkiye | £33k | 2.1% | — |
 Spain | £25k | 1.6% | -24% |
 Latvia | £9k | 0.6% | — |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line Türkiye Free Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free – 6.5% Third-country duty 2 tariff lines · average 3.3% 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC Free Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$36kUS$36k+US$270k+US$2m+> US$8m
Exports: 90
- Indonesia: US$185m
- Philippines: US$68m
- India: US$8m
- Sri Lanka: US$6m
- Vietnam: US$4m
- Thailand: US$3m
- Malaysia: US$3m
- Denmark: US$2m
- China: US$2m
- Nigeria: US$1m
- Germany: US$1m
- Spain: US$947k
- Netherlands: US$835k
- South Africa: US$766k
- Benin: US$713k
- Ghana: US$617k
- France: US$556k
- United States: US$518k
- Türkiye: US$493k
- Brazil: US$403k
- Poland: US$270k
- Hungary: US$269k
- Sweden: US$263k
- Latvia: US$254k
- Finland: US$235k
- Norway: US$223k
- South Korea: US$208k
- Russia: US$207k
- Portugal: US$158k
- Mexico: US$104k
- Egypt: US$104k
- Australia: US$95k
- Japan: US$64k
- Myanmar (Burma): US$56k
- United Kingdom: US$55k
- Lithuania: US$50k
- Cyprus: US$49k
- Belgium: US$44k
- Austria: US$43k
- Côte d’Ivoire: US$43k
- Colombia: US$37k
- Italy: US$36k
- Pakistan: US$35k
- Cambodia: US$32k
- Sierra Leone: US$30k
- Paraguay: US$29k
- Ukraine: US$26k
- Singapore: US$26k
- Czechia: US$25k
- Peru: US$18k
- Seychelles: US$18k
- Hong Kong SAR China: US$18k
- Cuba: US$17k
- Tunisia: US$16k
- Luxembourg: US$16k
- Kenya: US$15k
- Ireland: US$13k
- Venezuela: US$12k
- Croatia: US$12k
- Sudan: US$12k
Trade value (US$) no reported trade < US$84kUS$84k+US$684k+US$4m+> US$16m
Imports: 146
- China: US$70m
- Iraq: US$44m
- Saudi Arabia: US$34m
- Japan: US$18m
- Lebanon: US$16m
- Sri Lanka: US$11m
- Jordan: US$11m
- Netherlands: US$7m
- Russia: US$7m
- Malaysia: US$7m
- Türkiye: US$7m
- United Arab Emirates: US$6m
- United States: US$5m
- Belgium: US$5m
- Germany: US$4m
- India: US$3m
- Israel: US$3m
- Latvia: US$2m
- Vietnam: US$2m
- Brazil: US$2m
- Denmark: US$2m
- South Korea: US$2m
- Egypt: US$2m
- Spain: US$1m
- United Kingdom: US$1m
- Australia: US$1m
- Kuwait: US$1m
- Poland: US$1m
- Sweden: US$1m
- Canada: US$979k
- France: US$929k
- Uzbekistan: US$918k
- Italy: US$780k
- Morocco: US$721k
- Slovenia: US$695k
- Oman: US$685k
- South Africa: US$676k
- Bahrain: US$641k
- Ukraine: US$588k
- New Zealand: US$586k
- Switzerland: US$456k
- Croatia: US$366k
- Iran: US$355k
- Portugal: US$352k
- Georgia: US$349k
- Slovakia: US$321k
- Finland: US$304k
- Austria: US$288k
- Yemen: US$268k
- Qatar: US$263k
- Dominican Republic: US$210k
- Libya: US$184k
- Estonia: US$179k
- Maldives: US$177k
- Norway: US$163k
- Armenia: US$160k
- Taiwan: US$150k
- St Helena: US$148k
- Hong Kong SAR China: US$147k
- Greece: US$144k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Indonesia | US$185m | 62.8% |
| 2 |  Philippines | US$68m | 23.1% |
| 3 | India | US$8m | 2.7% |
| 4 |  Sri Lanka | US$6m | 2% |
| 5 | Vietnam | US$4m | 1.5% |
| 6 |  Thailand | US$3m | 1.2% |
| 7 |  Malaysia | US$3m | 0.9% |
| 8 |  Denmark | US$2m | 0.8% |
| 9 |  China | US$2m | 0.7% |
| 10 | Nigeria | US$1m | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$70m | 23.8% |
| 2 |  Iraq | US$44m | 14.8% |
| 3 |  Saudi Arabia | US$34m | 11.7% |
| 4 | Japan | US$18m | 6.3% |
| 5 |  Lebanon | US$16m | 5.4% |
| 6 | Sri Lanka | US$11m | 3.7% |
| 7 |  Jordan | US$11m | 3.7% |
| 8 |  Netherlands | US$7m | 2.5% |
| 9 |  Russia | US$7m | 2.5% |
| 10 | Malaysia | US$7m | 2.4% |
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.
- 3%median duty
- 41number of duty-free countries (MFN)
- 40%highest: Bahamas, Zambia, Cameroon
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Armenia | 5% | 2023 | |
 Australia | 0% | 2023 | |
 Bahamas | 40% | 2022 | |
 Bahrain | 0% | 2023 | |
 Belize | 15% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 3.3% | 0% – 6.5% | 2023 |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 6% | 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 | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 0% | 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 | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 0% | 2023 | |
 Pakistan | 0% | 2023 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 10% | 2023 | |
| Philippines | 3% | 2023 | |
 Qatar | 0% | 2023 | |
 Rwanda | 0% | 2023 | |
| Saudi Arabia | 0% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 25% | 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 | 0.6%* | 2023 | |
 Tanzania | 0% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
| Türkiye | 0% | 2023 | |
 Uganda | 0% | 2023 | |
 United Arab Emirates | 0% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Vanuatu | 15% | 2023 | |
| Vietnam | 5% | 2023 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 24502 Wood charcoal (including shell/nut charcoal), whether/not agglomerated
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 34510 Wood charcoal
- ISIC Rev. 4 activity
- 0220 Logging2011 Manufacture of basic chemicals
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4402.90 | changed |
| 2012 | 4402.90 | changed |
| 2007 | 4402.90 | changed |
| 2002 | 4402.00 | changed |
| 1996 | 4402.00 | changed |
| 1992 | 4402.00 | changed |
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
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Regulation (EU) 2023/1115, Annex I (consolidated text)
Code history
Since 2022; before, these goods were classified under 4402.90.
The UK Global Tariff divides subheading 4402.20 into 2 tariff lines; the duty is duty-free.
Subheading 4402.20 is a single line in the EU Combined Nomenclature, where 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 £1.5m between September 2025 and August 2026 (up 84% on the year before); Indonesia supplied 83%, followed by India.
In 2024, countries exported these goods worth US$294m (+1% year on year).
The largest exporter was Indonesia (US$185m), followed by the Philippines.
Products classified here
Questions and answers
What is the HS code for of shell or nut?
Of shell or nut fall under HS subheading 4402.20, part of heading 4402, in section IX of the Harmonized System.
What is the import duty on of shell or nut in the UK?
Under the UK Global Tariff, imports under 4402.20 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 of shell or nut in the EU?
Under the EU Combined Nomenclature, imports under 4402.20 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 of shell or nut?
Indonesia, with US$185m in 2024 (62.8% 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 Indonesia (83%), India (4%) and Ireland (3%), out of total imports of £1.5m.
Typical products
Everyday names, not part of the legal text.