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$1.4bn

Trade value (US$) no reported trade < US$720.4kUS$720.4k+US$6.4m+US$22.9m+> US$70.6m

Exports: 121
  1. United States: US$584m
  2. Papua New Guinea: US$110m
  3. Malaysia: US$74.5m
  4. Solomon Islands: US$70.6m
  5. France: US$65.4m
  6. Latvia: US$50.8m
  7. Germany: US$47.2m
  8. Hungary: US$35.5m
  9. Suriname: US$30.4m
  10. Spain: US$26.1m
  11. Laos: US$24.5m
  12. Belgium: US$22.9m
  13. Canada: US$21.8m
  14. Croatia: US$15.9m
  15. Switzerland: US$14.4m
  16. Slovakia: US$13.1m
  17. Czechia: US$13.1m
  18. Zambia: US$13m
  19. Lithuania: US$12.6m
  20. Slovenia: US$11.8m
  21. Australia: US$10m
  22. Honduras: US$9.6m
  23. Poland: US$9.4m
  24. Denmark: US$8.7m
  25. India: US$8.6m
  26. Serbia: US$8.5m
  27. Austria: US$7.6m
  28. Mozambique: US$6.8m
  29. South Africa: US$6.6m
  30. Italy: US$6.4m
  31. Portugal: US$4.8m
  32. Thailand: US$4.3m
  33. Estonia: US$4.3m
  34. Paraguay: US$4.2m
  35. Netherlands: US$4.2m
  36. Russia: US$4m
  37. Cameroon: US$3.7m
  38. Mauritius: US$3.6m
  39. Romania: US$3.5m
  40. Congo - Kinshasa: US$3.4m
  41. Indonesia: US$3.2m
  42. Bosnia & Herzegovina: US$2.5m
  43. Argentina: US$2.4m
  44. Norway: US$2.1m
  45. Taiwan: US$2m
  46. Japan: US$2m
  47. Vietnam: US$1.9m
  48. China: US$1.8m
  49. Peru: US$1.8m
  50. Finland: US$1.7m
  51. Türkiye: US$1.5m
  52. Panama: US$1.4m
  53. Sweden: US$1.3m
  54. Guyana: US$1.2m
  55. Brazil: US$1.2m
  56. United Kingdom: US$1.1m
  57. Uganda: US$1.1m
  58. Benin: US$1.1m
  59. Colombia: US$833.5k
  60. Bulgaria: US$720.4k

Top exporters

RankCountryValueShare
1 United States US$584m 41.1%
2 Papua New Guinea US$110m 7.7%
3 Malaysia US$74.5m 5.2%
4 Solomon Islands US$70.6m 5%
5 France US$65.4m 4.6%
6 Latvia US$50.8m 3.6%
7 Germany US$47.2m 3.3%
8 Hungary US$35.5m 2.5%
9 Suriname US$30.4m 2.1%
10 Spain US$26.1m 1.8%

Top importers

RankCountryValueShare
1 China US$688.9m 48.5%
2 India US$140.3m 9.9%
3 Vietnam US$129.2m 9.1%
4 Italy US$45.2m 3.2%
5 Canada US$44.2m 3.1%
6 Portugal US$39.2m 2.8%
7 Germany US$30.4m 2.1%
8 Poland US$22.7m 1.6%
9 Belgium US$22.6m 1.6%
10 Sweden US$19.4m 1.4%

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$1.4bn 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.