Subheading · Chapter 44 · Heading 4403

4403.21

4403.21: Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more

Pine logs (15 cm or more)

4403.21 is the HS subheading for pine logs (15 cm or more), under heading 4403 in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4403 21 00 00 Of pine (pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more m³
  2. 4403 21 10 00 Sawlogs Freem³
  3. 4403 21 10 10 Exported from the russian federation in accordance with commission regulation no 498/2012 Freem³
  4. 4403 21 10 90 Other Freem³
  5. 4403 21 90 00 Other Freem³
  6. 4403 21 90 10 Exported from the russian federation in accordance with commission regulation no 498/2012 Freem³
  7. 4403 21 90 90 Other Freem³

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Indonesia, North Korea
    Legal act
    2020 No. 1315, S.I. 2019/411
  • Import controlQuarantine Release Certificate
    Applies to goods from
    all countries
    Legal act
    (EU) 2019/2072
    Documents
    • 9115
    • 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))
    • 991Y
  • 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£14.2m+27% · previous 12 months
Average import price£0.59 per kg
Jan 2024: £1.1mFeb 2024: £1.1mMar 2024: £140kApr 2024: £578kMay 2024: £1.1mJun 2024: £358kJul 2024: £528kAug 2024: £697kSept 2024: £748kOct 2024: £2.1mNov 2024: £691kDec 2024: £225kJan 2025: £1.4mFeb 2025: £218kMar 2025: £1.3mApr 2025: £272kMay 2025: £1.3mJun 2025: £162kJul 2025: £957kAug 2025: £1.8mSept 2025: £1.9mOct 2025: £369kNov 2025: £2.1mDec 2025: £135kJan 2026: £1.1mFeb 2026: £1.8mMar 2026: £819kApr 2026: £2mMay 2026: £471kJun 2026: £850kJul 2026: £2.2mAug 2026: £590k 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
Finland £6.4m 45.1% -21.5%
Norway £4.4m 30.6% +191.1%
United States £2.5m 17.8% +353.2%
Sweden £679k 4.8% -20.7%
Poland £103k 0.7% +983.4%
Ireland £55k 0.4% -1.3%
United Kingdom £52k 0.4% +18.4%
Denmark £17k 0.1% —

Same subheading in other tariffs

World trade in 2024

4403.21 · US$3bn

Trade value (US$) no reported trade < US$1mUS$1m+US$15m+US$66m+> US$140m

Exports: 70
  1. New Zealand: US$2bn
  2. Poland: US$180m
  3. Australia: US$140m
  4. United States: US$116m
  5. Finland: US$82m
  6. Norway: US$69m
  7. Germany: US$66m
  8. Latvia: US$63m
  9. Spain: US$57m
  10. Uruguay: US$42m
  11. Estonia: US$35m
  12. Argentina: US$34m
  13. Czechia: US$32m
  14. Lithuania: US$28m
  15. France: US$23m
  16. Sweden: US$20m
  17. Netherlands: US$17m
  18. Hungary: US$15m
  19. Russia: US$8m
  20. Romania: US$7m
  21. Chile: US$7m
  22. South Africa: US$6m
  23. Denmark: US$6m
  24. United Kingdom: US$6m
  25. Austria: US$6m
  26. Italy: US$5m
  27. Bosnia & Herzegovina: US$4m
  28. Slovakia: US$3m
  29. Slovenia: US$2m
  30. Kazakhstan: US$2m
  31. Belarus: US$2m
  32. Portugal: US$1m
  33. Bulgaria: US$1m
  34. Belgium: US$1m
  35. Canada: US$1m
  36. Greece: US$910k
  37. Japan: US$634k
  38. Croatia: US$534k
  39. Brazil: US$524k
  40. Luxembourg: US$483k
  41. Bhutan: US$331k
  42. Eswatini: US$187k
  43. Switzerland: US$175k
  44. Papua New Guinea: US$167k
  45. Türkiye: US$145k
  46. Indonesia: US$119k
  47. Tanzania: US$103k
  48. South Korea: US$72k
  49. Ireland: US$72k
  50. Singapore: US$69k
  51. Andorra: US$55k
  52. Malaysia: US$53k
  53. Colombia: US$52k
  54. Costa Rica: US$45k
  55. Sri Lanka: US$37k
  56. Ecuador: US$35k
  57. Central African Republic: US$34k
  58. Montenegro: US$31k
  59. Ukraine: US$26k
  60. Mexico: US$24k

Top exporters

RankCountryValueShare
1 New Zealand US$2bn 59.8%
2 Poland US$180m 6.6%
3 Australia US$140m 5.1%
4 United States US$116m 4.3%
5 Finland US$82m 3%
6 Norway US$69m 2.5%
7 Germany US$66m 2.4%
8 Latvia US$63m 2.3%
9 Spain US$57m 2.1%
10 Uruguay US$42m 1.6%

Top importers

RankCountryValueShare
1 China US$2bn 59.1%
2 India US$241m 8.9%
3 Sweden US$179m 6.6%
4 Germany US$111m 4.1%
5 South Korea US$100m 3.7%
6 Austria US$46m 1.7%
7 Canada US$39m 1.4%
8 Portugal US$37m 1.4%
9 France US$36m 1.3%
10 Latvia US$36m 1.3%

Code history

Since 2017; before, these goods were classified under 4403.20.

The UK Global Tariff divides subheading 4403.21 into 4 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4403.21 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 pine logs (15 cm or more) into the UK came to £14.2m between September 2025 and August 2026 (up 27% on the year before); Finland supplied 45%, followed by Norway.

In 2024, countries exported pine logs (15 cm or more) worth US$3bn (+2% year on year).

The largest exporter was New Zealand (US$2bn), followed by Poland.

Questions and answers

What is the HS code for of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more?

Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more fall under HS subheading 4403.21, part of heading 4403, in section IX of the Harmonized System.

What is the import duty on of pine (Pinus spp.), of which the smallest… in the UK?

Under the UK Global Tariff, imports under 4403.21 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 pine (Pinus spp.), of which the smallest… in the EU?

Under the EU Combined Nomenclature, imports under 4403.21 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 pine (Pinus spp.), of which the smallest…?

New Zealand, with US$2bn in 2024 (59.8% of world exports).

Which countries can export pine logs (15 cm or more) 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 pine logs (15 cm or more)?

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 pine logs (15 cm or more) from?

In the 12 months to August 2026, the largest suppliers were Finland (45%), Norway (31%) and United States (18%), out of total imports of £14.2m.

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