Subheading · Section IX

4403.23: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403.23
  • FreeUK
  • FreeEU
  • 15%Türkiye
  • FreeUSA
  • US$1.9bnWorld trade in 2024

Subheading 4403.23 belongs to heading 4403 (wood in the rough) in chapter 44.

The UK Global Tariff divides subheading 4403.23 into 4 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4403.23 covers 2 tariff lines and the duty is duty-free.

The Turkish Customs Tariff Schedule divides subheading 4403.23 into 2 tariff lines; the statutory rate is 15%.

Subheading 4403.23 is a single line in the Harmonized Tariff Schedule of the United States, where the duty is duty-free.

In 2024, countries exported these goods worth US$1.9bn (−11.9% year on year).

The largest exporter was Germany (US$528.3m), followed by the Czechia.

The biggest buyer was Austria, with imports of US$497.5m.

The United Kingdom ranked 23rd among 52 exporters with US$13.8m; its largest buyer was Ireland.

The United Kingdom imported US$23.5m, most of it from Ireland.

Duty rates compared

UK Free Third-country duty 4 tariff lines EU Free Third-country duty 2 tariff lines Türkiye 15% Statutory rate (Law 474) 2 tariff lines USA Free General (MFN) 1 tariff line

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 4403 23 00 00 Of fir (abies spp.) and spruce (picea spp.), of which the smallest cross-sectional dimension is 15 cm or more m³
  2. 4403 23 10 00 Sawlogs Freem³
  3. 4403 23 10 10 Exported from the russian federation in accordance with commission regulation no 498/2012 Freem³
  4. 4403 23 10 90 Other Freem³
  5. 4403 23 90 00 Other Freem³
  6. 4403 23 90 10 Exported from the russian federation in accordance with commission regulation no 498/2012 Freem³
  7. 4403 23 90 90 Other Freem³

EU Combined Nomenclature

EU lines →
  1. 4403 23 Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more:
  2. 4403 23 10 Sawlogs Freem3
  3. 4403 23 90 Other Freem3

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 4403.23 Göknar (Abies spp.) ve Ladin (Picea spp.), en küçük enine kesiti 15 cm veya daha fazla olanlar
  2. 4403.23.10.00.00 Kerestelik tomruk 15%m3
  3. 4403.23.90.00.00 Diğerleri 15%m3

Harmonized Tariff Schedule of the United States

USA lines →
  1. 4403.23.01 Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more Free
  2. Poles, piles and posts:
  3. 4403.23.01.12 Telephone, telegraph and electrical power poles m
  4. 4403.23.01.15 Fence posts m
  5. 4403.23.01.16 Other m
  6. Logs and timber:
  7. 4403.23.01.35 Spruce (Picea spp.) m3
  8. 4403.23.01.42 Other fir; balsam m3
  9. 4403.23.01.65 Other m3

World trade in 2024

4403.23 · US$1.9bn

Trade value (US$) no reported trade < US$4.2mUS$4.2m+US$42.1m+US$70.6m+> US$263.5m

Exports: 52
  1. Germany: US$528.3m
  2. Czechia: US$263.5m
  3. Norway: US$181.5m
  4. United States: US$139.2m
  5. Slovakia: US$87m
  6. Poland: US$70.6m
  7. France: US$65.8m
  8. Canada: US$63.9m
  9. Slovenia: US$61.9m
  10. Latvia: US$54.7m
  11. Lithuania: US$51.8m
  12. Belgium: US$42.4m
  13. Estonia: US$42.1m
  14. New Zealand: US$40.8m
  15. Sweden: US$32.3m
  16. Italy: US$31.1m
  17. Austria: US$25.1m
  18. Ireland: US$24.7m
  19. Switzerland: US$23m
  20. Denmark: US$22.2m
  21. Luxembourg: US$17.8m
  22. Finland: US$14m
  23. United Kingdom: US$13.8m
  24. Netherlands: US$12.5m
  25. Spain: US$6.7m
  26. Croatia: US$4.2m
  27. Hungary: US$4.2m
  28. Japan: US$1.9m
  29. Romania: US$1.5m
  30. Portugal: US$1.3m
  31. Bosnia & Herzegovina: US$1.2m
  32. Solomon Islands: US$943.2k
  33. Bulgaria: US$342.6k
  34. Malaysia: US$239k
  35. South Africa: US$208.3k
  36. Russia: US$186.7k
  37. Hong Kong SAR China: US$131.1k
  38. China: US$117.5k
  39. Greece: US$90.5k
  40. Belarus: US$77.6k
  41. India: US$44.2k
  42. Senegal: US$32.5k
  43. Saudi Arabia: US$30.5k
  44. Andorra: US$21k
  45. Serbia: US$19.2k
  46. Kyrgyzstan: US$13k
  47. Egypt: US$8.2k
  48. Pakistan: US$7.3k
  49. Brazil: US$2.4k
  50. Türkiye: US$1k
  51. Australia: US$200
  52. Botswana: US$100

Top exporters

RankCountryValueShare
1 Germany US$528.3m 27.3%
2 Czechia US$263.5m 13.6%
3 Norway US$181.5m 9.4%
4 United States US$139.2m 7.2%
5 Slovakia US$87m 4.5%
6 Poland US$70.6m 3.7%
7 France US$65.8m 3.4%
8 Canada US$63.9m 3.3%
9 Slovenia US$61.9m 3.2%
10 Latvia US$54.7m 2.8%

Top importers

RankCountryValueShare
1 Austria US$497.5m 25.7%
2 China US$332.2m 17.2%
3 Germany US$185.8m 9.6%
4 Sweden US$150.4m 7.8%
5 Czechia US$116.7m 6%
6 Canada US$86.8m 4.5%
7 Belgium US$86.4m 4.5%
8 Latvia US$48.5m 2.5%
9 Finland US$42.1m 2.2%
10 United States US$40.4m 2.1%

Questions and answers

What is the HS code for of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more?

Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more fall under HS subheading 4403.23, part of heading 4403, in section IX of the Harmonized System.

What is the import duty on of fir (Abies spp.) and spruce (Picea spp.), of… in the UK?

Under the UK Global Tariff, imports under 4403.23 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 fir (Abies spp.) and spruce (Picea spp.), of… in the EU?

Under the EU Combined Nomenclature, imports under 4403.23 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 fir (Abies spp.) and spruce (Picea spp.), of…?

Germany, with US$528.3m in 2024 (27.3% of world exports).