Subheading · Chapter 44 · Heading 4403
4403.98: Of eucalyptus (Eucalyptus spp.)
Subheading 4403.98 belongs to heading 4403 (wood in the rough) in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4403 98 00 00 Of eucalyptus (eucalyptus spp.) 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 2
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Indonesia, North Korea
- Legal act
- 2020 No. 1315, 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 |
|---|---|---|---|
 Thailand | £15k | 82.1% | +96.6% |
 South Africa | £3k | 17.9% | -38.8% |
 Netherlands | £0 | 0% | -100% |
 Uruguay | £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 General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 5% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$55kUS$55k+US$3m+US$19m+> US$80m
Exports: 53
- Spain: US$99m
- Brazil: US$80m
- Uruguay: US$40m
- South Africa: US$22m
- Portugal: US$19m
- Argentina: US$13m
- Australia: US$12m
- Solomon Islands: US$10m
- New Zealand: US$5m
- Papua New Guinea: US$5m
- Malaysia: US$4m
- Mozambique: US$4m
- Uganda: US$3m
- Germany: US$2m
- France: US$1m
- Colombia: US$940k
- Thailand: US$449k
- United States: US$397k
- Belgium: US$235k
- China: US$226k
- India: US$201k
- Chile: US$125k
- Vietnam: US$102k
- Croatia: US$80k
- Côte d’Ivoire: US$55k
- Guatemala: US$35k
- United Kingdom: US$31k
- Tanzania: US$25k
- Estonia: US$20k
- Netherlands: US$12k
- Zimbabwe: US$11k
- Poland: US$8k
- Indonesia: US$8k
- Kenya: US$8k
- Madagascar: US$7k
- Malawi: US$7k
- United Arab Emirates: US$6k
- Eswatini: US$4k
- Peru: US$3k
- Japan: US$2k
- Czechia: US$2k
- Denmark: US$1k
- Switzerland: US$700
- Zambia: US$600
- Hong Kong SAR China: US$300
- Canada: US$100
- Gabon: US$100
- Lesotho: US$100
- Mauritius: US$100
- Paraguay: US$100
- Angola: US$0
- Finland: US$0
- Sweden: US$0
Trade value (US$) no reported trade < US$54kUS$54k+US$319k+US$2m+> US$23m
Imports: 91
- Portugal: US$151m
- China: US$82m
- India: US$23m
- Spain: US$20m
- Vietnam: US$11m
- Malaysia: US$7m
- Iceland: US$6m
- Indonesia: US$4m
- Tanzania: US$2m
- Netherlands: US$2m
- France: US$2m
- Mauritius: US$1m
- Cambodia: US$1m
- Uruguay: US$854k
- Madagascar: US$695k
- Belgium: US$643k
- South Africa: US$515k
- Honduras: US$392k
- Italy: US$377k
- United States: US$346k
- Germany: US$319k
- Taiwan: US$286k
- Singapore: US$234k
- Mozambique: US$202k
- Czechia: US$199k
- Israel: US$194k
- Japan: US$180k
- Philippines: US$169k
- Congo - Kinshasa: US$164k
- Australia: US$154k
- United Arab Emirates: US$144k
- United Kingdom: US$98k
- Senegal: US$89k
- Qatar: US$84k
- Mexico: US$84k
- Greece: US$79k
- Saudi Arabia: US$79k
- Côte d’Ivoire: US$71k
- Jamaica: US$68k
- Thailand: US$65k
- Latvia: US$62k
- Canada: US$54k
- South Korea: US$52k
- Sri Lanka: US$49k
- Maldives: US$40k
- El Salvador: US$33k
- Antigua & Barbuda: US$30k
- Oman: US$29k
- New Zealand: US$17k
- Norway: US$16k
- Seychelles: US$16k
- Zimbabwe: US$12k
- Finland: US$10k
- Slovenia: US$9k
- St Helena: US$9k
- Luxembourg: US$8k
- Bahamas: US$8k
- Botswana: US$7k
- St Lucia: US$7k
- Malawi: US$7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Spain | US$99m | 30.9% |
| 2 | Brazil | US$80m | 25.1% |
| 3 | Uruguay | US$40m | 12.4% |
| 4 | South Africa | US$22m | 6.7% |
| 5 |  Portugal | US$19m | 6% |
| 6 | Argentina | US$13m | 4% |
| 7 |  Australia | US$12m | 3.7% |
| 8 |  Solomon Islands | US$10m | 3.1% |
| 9 | New Zealand | US$5m | 1.6% |
| 10 |  Papua New Guinea | US$5m | 1.4% |
Import duty on this product around the world 149
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.
- 2.5%median duty
- 63number of duty-free countries (MFN)
- 45%highest: Belize, Sudan, Zambia
149
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 5% | 2023 | |
| 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 | 10% | 2022 · HS 2017 | |
 Belarus | 8% | 2021 · HS 2017 | |
 Belize | 45% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 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 | 10% | 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 | 10% | 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 | 10% | 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 | 1.5%* | 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 | 10% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 15% | 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 | 10% | 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 | 10% | 2023 | |
 St Pierre & Miquelon | 2% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
| Switzerland | 1.3%* | 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
- 2479 Woods in the rough/roughly squared, n.e.s.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 1111
- CPC 2.1 product
- 03120 Logs of non-coniferous wood
- ISIC Rev. 4 activity
- 0210 Silviculture and other forestry activities0220 Logging
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4403.98 | unchanged |
| 2012 | 4403.99 | changed |
| 2007 | 4403.99 | changed |
| 2002 | 4403.99 | changed |
| 1996 | 4403.99 | changed |
| 1992 | 4403.99 | 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 4403.99.
The UK Global Tariff has one tariff line for subheading 4403.98; the duty is duty-free.
Subheading 4403.98 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 £17.8k between September 2025 and August 2026 (down 77% on the year before); Thailand supplied 82%, followed by South Africa.
In 2024, countries exported these goods worth US$319m (−6.7% year on year).
The largest exporter was Spain (US$99m), followed by Brazil.
Questions and answers
What is the HS code for of eucalyptus (Eucalyptus spp.)?
Of eucalyptus (Eucalyptus spp.) fall under HS subheading 4403.98, part of heading 4403, in section IX of the Harmonized System.
What is the import duty on of eucalyptus (Eucalyptus spp.) in the UK?
Under the UK Global Tariff, imports under 4403.98 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 eucalyptus (Eucalyptus spp.) in the EU?
Under the EU Combined Nomenclature, imports under 4403.98 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 eucalyptus (Eucalyptus spp.)?
Spain, with US$99m in 2024 (30.9% 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 Thailand (82%), South Africa (18%) and Netherlands (0%), out of total imports of £17.8k.