Subheading · Chapter 44 · Heading 4403

4403.99

4403.99: Wood in the rough, whether or not stripped of bark: other, other

Other hardwood logs

Official description Other

4403.99 is the HS subheading for other hardwood logs, under heading 4403 in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate 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 99 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
    • 992Y
    • 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–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£2.6m-25.8% · previous 12 months
Average import price£0.01 per kg
Jan 2024: £221kFeb 2024: £335kMar 2024: £335kApr 2024: £322kMay 2024: £293kJun 2024: £360kJul 2024: £210kAug 2024: £270kSept 2024: £177kOct 2024: £204kNov 2024: £220kDec 2024: £209kJan 2025: £273kFeb 2025: £228kMar 2025: £368kApr 2025: £374kMay 2025: £257kJun 2025: £425kJul 2025: £538kAug 2025: £287kSept 2025: £288kOct 2025: £202kNov 2025: £192kDec 2025: £190kJan 2026: £164kFeb 2026: £249kMar 2026: £258kApr 2026: £188kMay 2026: £249kJun 2026: £194kJul 2026: £154kAug 2026: £312k 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
Hungary £891k 33.8% +22%
France £561k 21.2% -36.8%
Ireland £328k 12.4% -50.1%
Poland £149k 5.6% -47.2%
China £134k 5.1% -23.9%
Germany £127k 4.8% -24.3%
Slovakia £123k 4.6% -48.3%
Latvia £107k 4.1% -6.3%

Same subheading in other tariffs

World trade in 2024

4403.99 · US$1bn

Trade value (US$) no reported trade < US$720kUS$720k+US$6m+US$23m+> US$71m

Exports: 121
  1. United States: US$584m
  2. Papua New Guinea: US$110m
  3. Malaysia: US$74m
  4. Solomon Islands: US$71m
  5. France: US$65m
  6. Latvia: US$51m
  7. Germany: US$47m
  8. Hungary: US$36m
  9. Suriname: US$30m
  10. Spain: US$26m
  11. Laos: US$25m
  12. Belgium: US$23m
  13. Canada: US$22m
  14. Croatia: US$16m
  15. Switzerland: US$14m
  16. Slovakia: US$13m
  17. Czechia: US$13m
  18. Zambia: US$13m
  19. Lithuania: US$13m
  20. Slovenia: US$12m
  21. Australia: US$10m
  22. Honduras: US$10m
  23. Poland: US$9m
  24. Denmark: US$9m
  25. India: US$9m
  26. Serbia: US$9m
  27. Austria: US$8m
  28. Mozambique: US$7m
  29. South Africa: US$7m
  30. Italy: US$6m
  31. Portugal: US$5m
  32. Thailand: US$4m
  33. Estonia: US$4m
  34. Paraguay: US$4m
  35. Netherlands: US$4m
  36. Russia: US$4m
  37. Cameroon: US$4m
  38. Mauritius: US$4m
  39. Romania: US$3m
  40. Congo - Kinshasa: US$3m
  41. Indonesia: US$3m
  42. Bosnia & Herzegovina: US$3m
  43. Argentina: US$2m
  44. Norway: US$2m
  45. Taiwan: US$2m
  46. Japan: US$2m
  47. Vietnam: US$2m
  48. China: US$2m
  49. Peru: US$2m
  50. Finland: US$2m
  51. Türkiye: US$1m
  52. Panama: US$1m
  53. Sweden: US$1m
  54. Guyana: US$1m
  55. Brazil: US$1m
  56. United Kingdom: US$1m
  57. Uganda: US$1m
  58. Benin: US$1m
  59. Colombia: US$834k
  60. Bulgaria: US$720k

Top exporters

RankCountryValueShare
1 United States US$584m 41.1%
2 Papua New Guinea US$110m 7.7%
3 Malaysia US$74m 5.2%
4 Solomon Islands US$71m 5%
5 France US$65m 4.6%
6 Latvia US$51m 3.6%
7 Germany US$47m 3.3%
8 Hungary US$36m 2.5%
9 Suriname US$30m 2.1%
10 Spain US$26m 1.8%

Top importers

RankCountryValueShare
1 China US$689m 48.5%
2 India US$140m 9.9%
3 Vietnam US$129m 9.1%
4 Italy US$45m 3.2%
5 Canada US$44m 3.1%
6 Portugal US$39m 2.8%
7 Germany US$30m 2.1%
8 Poland US$23m 1.6%
9 Belgium US$23m 1.6%
10 Sweden US$19m 1.4%

Import duty on this product around the world 164

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.

  • 5%median duty
  • 61number of duty-free countries (MFN)
  • 50%highest: Angola, Belize, Sudan

164

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 50% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 10% 2021 · HS 2007
Argentina 2% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
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 10% 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
Cayman Islands 17% 2021 · HS 2002
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
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 1% 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
Grenada 10% 2023 · HS 2012
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 0.9% 0% – 3.5% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 0% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 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 3.5%* 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
Palau 3% 2023 · HS 2012
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 10% 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 Lucia 10% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 10% 2023
Sudan 40% 2021 · HS 2017
Suriname 10% 2023 · HS 2007
Switzerland 0.5%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 10% 2023 · HS 2012
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
Wallis & Futuna 6% 2021 · HS 2012
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 activities
0220 Logging

Earlier HS editions

HSCode
20174403.99unchanged
20124403.99changed
20074403.99changed
20024403.99changed
19964403.99changed
19924403.99changed

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)

Binding rulings for similar goods 2

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N352836 U.S. CBP 12 September 2025 · 4403.99.01.95

    The tariff classification of diorama decorations from Vietnam.

  • N285885 U.S. CBP 30 May 2017 · 4403.99.00.95

    The tariff classification of wood roots from Pakistan

Subheading 4403.99 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 4403.99; 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 other hardwood logs worth £2.6m (down 26% on the year before), at an average of £0.01 per kg; Hungary supplied 34%, followed by France.

World trade in other hardwood logs reached US$1bn in 2024, down 2.7% on 2023.

The United States was the largest exporter with 41.1% of the total, ahead of Papua New Guinea.

Questions and answers

What is the HS code for wood in the rough, whether or not stripped of bark: other, other?

Wood in the rough, whether or not stripped of bark: other, other fall under HS subheading 4403.99, 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 4403.99 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 4403.99 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?

The United States, with US$584m in 2024 (41.1% of world exports).

Which countries can export other hardwood logs 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 other hardwood logs?

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 other hardwood logs from?

In the 12 months to August 2026, the largest suppliers were Hungary (34%), France (21%) and Ireland (12%), out of total imports of £2.6m.

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