Subheading · Chapter 44 · Heading 4403

4403.25

4403.25: Other, of which the smallest cross-sectional dimension is 15 cm or more

Subheading 4403.25 belongs to heading 4403 (wood in the rough) 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 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4403 25 00 00 Other, of which the smallest cross-sectional dimension is 15 cm or more m³
  2. 4403 25 10 00 Sawlogs Free+3m³
  3. 4403 25 90 00 Other Free+3m³

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 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Indonesia, North Korea
    Legal act
    2020 No. 1315, S.I. 2019/411
  • Import control
    Applies to goods from
    all countries
    Legal act
    (EU) 2019/2072
    Documents
    • 9115
    • 991Y
    • 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
  • 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)

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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£21k-12.1% · previous 12 months
Average import price£1.29 per kg
Jun 2024: £1kFeb 2025: £2kApr 2025: £22kJul 2026: £21k
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Spain £21k 100% -2%
Netherlands £0 0% -100%

Same subheading in other tariffs

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.

World trade in 2024

4403.25 · US$1.2bn

Trade value (US$) no reported trade < US$1.3mUS$1.3m+US$9.4m+US$37.1m+> US$285.5m

Exports: 56
  1. United States: US$478.3m
  2. Canada: US$285.5m
  3. Japan: US$162.3m
  4. New Zealand: US$50.3m
  5. Czechia: US$41.1m
  6. Germany: US$37.1m
  7. Estonia: US$20.1m
  8. Lithuania: US$17m
  9. Poland: US$13.7m
  10. Australia: US$11.9m
  11. France: US$11.3m
  12. Belgium: US$9.5m
  13. Sweden: US$9.4m
  14. Slovakia: US$9.2m
  15. Latvia: US$6.4m
  16. Netherlands: US$5.9m
  17. Slovenia: US$5.5m
  18. Italy: US$4.8m
  19. Austria: US$4.3m
  20. Luxembourg: US$2.7m
  21. Norway: US$2.2m
  22. Solomon Islands: US$1.9m
  23. Romania: US$1.6m
  24. Eswatini: US$1.4m
  25. Hungary: US$1.3m
  26. Denmark: US$1.3m
  27. Guatemala: US$849.6k
  28. Finland: US$846.3k
  29. Spain: US$801.8k
  30. Kenya: US$627.4k
  31. Laos: US$544.7k
  32. Costa Rica: US$503.3k
  33. Bosnia & Herzegovina: US$501.2k
  34. Portugal: US$390.5k
  35. Switzerland: US$385.8k
  36. Croatia: US$324.4k
  37. Ireland: US$213.8k
  38. Bulgaria: US$156.4k
  39. Türkiye: US$116.5k
  40. Vietnam: US$98.9k
  41. China: US$78.9k
  42. Honduras: US$72.6k
  43. Russia: US$69.5k
  44. Colombia: US$60.6k
  45. Indonesia: US$57.8k
  46. Taiwan: US$35.8k
  47. Ecuador: US$28.9k
  48. Liberia: US$22.4k
  49. South Africa: US$14.5k
  50. Zambia: US$13.8k
  51. United Kingdom: US$700
  52. Greece: US$100
  53. Ghana: US$0
  54. Jordan: US$0
  55. South Korea: US$0
  56. Senegal: US$0

Top exporters

RankCountryValueShare
1 United States US$478.3m 39.8%
2 Canada US$285.5m 23.7%
3 Japan US$162.3m 13.5%
4 New Zealand US$50.3m 4.2%
5 Czechia US$41.1m 3.4%
6 Germany US$37.1m 3.1%
7 Estonia US$20.1m 1.7%
8 Lithuania US$17m 1.4%
9 Poland US$13.7m 1.1%
10 Australia US$11.9m 1%

Top importers

RankCountryValueShare
1 China US$500.2m 41.6%
2 Japan US$357.8m 29.7%
3 South Korea US$50.2m 4.2%
4 Austria US$48.7m 4%
5 Canada US$46.6m 3.9%
6 United States US$40.3m 3.3%
7 Germany US$28.4m 2.4%
8 Sweden US$27.1m 2.2%
9 Poland US$18m 1.5%
10 Belgium US$15.4m 1.3%

The UK Global Tariff divides subheading 4403.25 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4403.25 covers 2 tariff lines and the duty is duty-free.

175 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 £21.1k between September 2025 and August 2026 (down 12% on the year before); Spain supplied 100%, followed by Netherlands.

In 2024, countries exported these goods worth US$1.2bn (−3.5% year on year).

The largest exporter was the United States (US$478.3m), followed by Canada.

Questions and answers

What is the HS code for other, of which the smallest cross-sectional dimension is 15 cm or more?

Other, of which the smallest cross-sectional dimension is 15 cm or more fall under HS subheading 4403.25, part of heading 4403, in section IX of the Harmonized System.

What is the import duty on other, of which the smallest cross-sectional… in the UK?

Under the UK Global Tariff, imports under 4403.25 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 other, of which the smallest cross-sectional… in the EU?

Under the EU Combined Nomenclature, imports under 4403.25 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 other, of which the smallest cross-sectional…?

The United States, with US$478.3m in 2024 (39.8% of world exports).

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

175 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 Spain (100%) and Netherlands (0%), out of total imports of £21.1k.