Subheading · Chapter 44 · Heading 4406

4406.12

4406.12: Railway or tramway sleepers (cross-ties) of wood: not impregnated, non-coniferous

Official description Non-coniferous

4406.12 is a six-digit subheading of heading 4406, railway or tramway sleepers (cross-ties) of wood, chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4406 12 00 00 Non-coniferous 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

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£2.1m+21% · previous 12 months
Average import price£0.49 per kg
Jan 2024: £309kFeb 2024: £556kMar 2024: £332kApr 2024: £485kMay 2024: £316kJun 2024: £491kJul 2024: £151kAug 2024: £18kSept 2024: £36kOct 2024: £98kNov 2024: £302kDec 2024: £164kJan 2025: £17kFeb 2025: £154kMar 2025: £131kApr 2025: £137kMay 2025: £421kJun 2025: £163kJul 2025: £50kAug 2025: £83kSept 2025: £247kOct 2025: £197kNov 2025: £82kDec 2025: £186kJan 2026: £316kFeb 2026: £119kMar 2026: £155kApr 2026: £113kMay 2026: £105kJun 2026: £122kJul 2026: £373kAug 2026: £111k 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
Brazil £1.5m 68.8% +39.9%
Romania £473k 22.2% +25.6%
Belgium £62k 2.9% -64.8%
Netherlands £59k 2.8% —
France £57k 2.7% +188.6%
Ireland £11k 0.5% —
Congo - Brazzaville £0 0% -100%
Poland £0 0% -100%

Same subheading in other tariffs

World trade in 2024

4406.12 · US$108m

Trade value (US$) no reported trade < US$210kUS$210k+US$1m+US$11m+> US$23m

Exports: 44
  1. United States: US$40m
  2. France: US$23m
  3. Gabon: US$13m
  4. Belgium: US$11m
  5. Malaysia: US$4m
  6. Romania: US$3m
  7. Serbia: US$2m
  8. Austria: US$2m
  9. Poland: US$1m
  10. Netherlands: US$1m
  11. Brazil: US$1m
  12. Croatia: US$973k
  13. Germany: US$924k
  14. Latvia: US$872k
  15. Czechia: US$729k
  16. Slovenia: US$464k
  17. Slovakia: US$443k
  18. Spain: US$393k
  19. Lithuania: US$283k
  20. Argentina: US$210k
  21. United Kingdom: US$189k
  22. Mozambique: US$163k
  23. Congo - Kinshasa: US$161k
  24. Ukraine: US$104k
  25. Congo - Brazzaville: US$98k
  26. Australia: US$96k
  27. Bolivia: US$69k
  28. Russia: US$49k
  29. Switzerland: US$47k
  30. Bosnia & Herzegovina: US$43k
  31. Türkiye: US$42k
  32. Pakistan: US$35k
  33. Italy: US$34k
  34. Oman: US$21k
  35. China: US$14k
  36. Portugal: US$5k
  37. Sweden: US$600
  38. Japan: US$300
  39. Bulgaria: US$200
  40. Ireland: US$100
  41. United Arab Emirates: US$0
  42. Greece: US$0
  43. India: US$0
  44. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 United States US$40m 37.1%
2 France US$23m 21.1%
3 Gabon US$13m 11.5%
4 Belgium US$11m 10%
5 Malaysia US$4m 3.6%
6 Romania US$3m 3.2%
7 Serbia US$2m 1.9%
8 Austria US$2m 1.9%
9 Poland US$1m 1.2%
10 Netherlands US$1m 1.2%

Top importers

RankCountryValueShare
1 Canada US$39m 36.4%
2 Belgium US$20m 18.1%
3 France US$10m 9%
4 Germany US$6m 5.9%
5 Italy US$6m 5.6%
6 Japan US$4m 3.9%
7 Switzerland US$4m 3.8%
8 Bosnia & Herzegovina US$4m 3.6%
9 Czechia US$4m 3.3%
10 United Kingdom US$4m 3.3%

Code history

Since 2017; before, these goods were classified under 4406.10.

Subheading 4406.12 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 4406.12; 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 £2.1m (up 21% on the year before), at an average of £0.49 per kg; Brazil supplied 69%, followed by Romania.

World trade in these goods reached US$108m in 2024, down 6.3% on 2023.

The United States was the largest exporter with 37.1% of the total, ahead of France.

Questions and answers

What is the HS code for railway or tramway sleepers (cross-ties) of wood: not impregnated, non-coniferous?

Railway or tramway sleepers (cross-ties) of wood: not impregnated, non-coniferous fall under HS subheading 4406.12, part of heading 4406, in section IX of the Harmonized System.

What is the import duty on railway or tramway sleepers in the UK?

Under the UK Global Tariff, imports under 4406.12 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 railway or tramway sleepers in the EU?

Under the EU Combined Nomenclature, imports under 4406.12 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 railway or tramway sleepers?

The United States, with US$40m in 2024 (37.1% 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 Brazil (69%), Romania (22%) and Belgium (3%), out of total imports of £2.1m.