Subheading · Chapter 44 · Heading 4403
4403.26: Wood in the rough, whether or not stripped of bark: other, coniferous, other
Official description Other
4403.26 is a six-digit subheading of heading 4403, wood in the rough, chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4403 26 00 00 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 4
- 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
- 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
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 |
|---|---|---|---|
 Germany | £26k | 69% | — |
 Finland | £12k | 31% | — |
 Estonia | £0 | 0% | -100% |
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 Third-country duty 6 tariff lines 
Mexico Free Third-country duty 1 tariff line 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 3 tariff lines 
Japan Free Third-country duty 6 tariff lines 
Taiwan Free Third-country duty 6 tariff lines 
GCC 5% Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
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$390kUS$390k+US$4m+US$14m+> US$33m
Exports: 61
- Poland: US$34m
- Japan: US$33m
- Latvia: US$32m
- United States: US$17m
- Canada: US$15m
- Colombia: US$14m
- Germany: US$12m
- Estonia: US$11m
- Belgium: US$10m
- Norway: US$9m
- South Africa: US$7m
- Lithuania: US$7m
- New Zealand: US$6m
- Luxembourg: US$5m
- Italy: US$4m
- Finland: US$4m
- Slovakia: US$3m
- Austria: US$2m
- Netherlands: US$2m
- Czechia: US$2m
- Laos: US$1m
- Hungary: US$1m
- China: US$852k
- France: US$631k
- Romania: US$561k
- United Kingdom: US$524k
- Spain: US$438k
- Switzerland: US$424k
- Suriname: US$404k
- Russia: US$390k
- Slovenia: US$367k
- Sweden: US$272k
- Denmark: US$213k
- Vietnam: US$206k
- Ecuador: US$186k
- Zimbabwe: US$164k
- Costa Rica: US$130k
- Guyana: US$119k
- Taiwan: US$106k
- Bulgaria: US$103k
- Croatia: US$85k
- Uruguay: US$78k
- Australia: US$55k
- Tanzania: US$55k
- Türkiye: US$46k
- North Macedonia: US$39k
- India: US$35k
- Ghana: US$20k
- Eswatini: US$17k
- Nigeria: US$17k
- Brazil: US$9k
- United Arab Emirates: US$8k
- Portugal: US$7k
- Mozambique: US$6k
- Morocco: US$6k
- Lebanon: US$4k
- Indonesia: US$4k
- Egypt: US$1k
- Malaysia: US$1k
- Guatemala: US$100
Trade value (US$) no reported trade < US$66kUS$66k+US$933k+US$7m+> US$14m
Imports: 87
- Sweden: US$71m
- China: US$63m
- France: US$14m
- Germany: US$14m
- South Korea: US$11m
- United States: US$10m
- Austria: US$9m
- Belgium: US$7m
- Taiwan: US$7m
- Denmark: US$4m
- Mozambique: US$3m
- Japan: US$3m
- Latvia: US$3m
- Czechia: US$2m
- Botswana: US$2m
- Italy: US$2m
- United Arab Emirates: US$2m
- Poland: US$1m
- India: US$1m
- Romania: US$1m
- Vietnam: US$1m
- Slovakia: US$933k
- Madagascar: US$604k
- Pakistan: US$531k
- Ireland: US$519k
- Norway: US$510k
- Switzerland: US$390k
- Kazakhstan: US$379k
- Canada: US$325k
- Luxembourg: US$245k
- Saudi Arabia: US$231k
- Slovenia: US$228k
- Bulgaria: US$158k
- Greece: US$151k
- Bahamas: US$135k
- Spain: US$127k
- Zambia: US$123k
- Netherlands: US$111k
- United Kingdom: US$104k
- Estonia: US$89k
- Lithuania: US$68k
- Tunisia: US$68k
- British Virgin Islands: US$66k
- Bermuda: US$64k
- Portugal: US$57k
- New Zealand: US$47k
- Serbia: US$39k
- Greenland: US$38k
- Peru: US$28k
- Seychelles: US$25k
- Qatar: US$23k
- Guatemala: US$21k
- Grenada: US$21k
- Malawi: US$18k
- Lesotho: US$17k
- Iceland: US$15k
- Dominican Republic: US$14k
- Sint Maarten: US$13k
- Gambia: US$13k
- Sri Lanka: US$12k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Poland | US$34m | 14.5% |
| 2 | Japan | US$33m | 13.9% |
| 3 |  Latvia | US$32m | 13.4% |
| 4 | United States | US$17m | 7.1% |
| 5 | Canada | US$15m | 6.3% |
| 6 |  Colombia | US$14m | 5.8% |
| 7 | Germany | US$12m | 5% |
| 8 | Estonia | US$11m | 4.7% |
| 9 |  Belgium | US$10m | 4% |
| 10 | Norway | US$9m | 3.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Sweden | US$71m | 29.8% |
| 2 |  China | US$63m | 26.3% |
| 3 |  France | US$14m | 6.1% |
| 4 | Germany | US$14m | 6% |
| 5 |  South Korea | US$11m | 4.5% |
| 6 | United States | US$10m | 4.3% |
| 7 |  Austria | US$9m | 3.7% |
| 8 | Belgium | US$7m | 2.9% |
| 9 | Taiwan | US$7m | 2.8% |
| 10 |  Denmark | US$4m | 1.6% |
Import duty on this product around the world 151
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.
- 2%median duty
- 66number of duty-free countries (MFN)
- 50%highest: Angola, Belize, Sudan
151
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 5% | 2021 · HS 2017 | |
| Argentina | 2% | 2023 · HS 2017 | |
 Armenia | 8% | 2023 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 30% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 8% | 2021 · HS 2017 | |
 Belize | 45% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 2% | 2023 · HS 2017 | |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 0% | 2023 | |
| Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 5% | 2023 · HS 2017 | |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Guatemala | 0% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 3.5% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 5% | 2023 | |
 Indonesia | 0% | 2023 | |
 Iran | 4% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 8% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 8% | 2021 · HS 2017 | |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 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 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Paraguay | 2% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 0% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 8% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 0% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
| South Korea | 0% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Pierre & Miquelon | 2% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 1.6%* | 2023 | |
 Tanzania | 0% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 2% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 2% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; 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
- 2474 Wood of coniferous species, in the rough (whether/not stripped of bark/sapwood)/roughly squared, but not treated with paint, stains/other preservatives.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 03110 Logs of coniferous wood
- ISIC Rev. 4 activity
- 0210 Silviculture and other forestry activities0220 Logging
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4403.25, 4403.26 | changed |
| 2012 | 4403.20 | changed |
| 2007 | 4403.20 | changed |
| 2002 | 4403.20 | changed |
| 1996 | 4403.20 | changed |
| 1992 | 4403.20 | 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 in the rough, whether or not stripped of bark or sapwood, or roughly squared (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
Code history
Since 2017; before, these goods were classified under 4403.20.
Subheading 4403.26 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4403.26; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £38.4k (up 4067% on the year before), at an average of £2.22 per kg; Germany supplied 69%, followed by Finland.
World trade in these goods reached US$238m in 2024, up 22.7% on 2023.
Poland was the largest exporter with 14.5% of the total, ahead of Japan.
Questions and answers
What is the HS code for wood in the rough, whether or not stripped of bark: other, coniferous, other?
Wood in the rough, whether or not stripped of bark: other, coniferous, other fall under HS subheading 4403.26, part of heading 4403, in section IX of the Harmonized System.
What is the import duty on wood in the rough in the UK?
Under the UK Global Tariff, imports under 4403.26 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 wood in the rough in the EU?
Under the EU Combined Nomenclature, imports under 4403.26 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 wood in the rough?
Poland, with US$34m in 2024 (14.5% 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 Germany (69%), Finland (31%) and Estonia (0%), out of total imports of £38.4k.