Subheading · Chapter 44 · Heading 4406

4406.91

4406.91: Railway or tramway sleepers (cross-ties) of wood: other, coniferous

Official description Coniferous

Subheading 4406.91 belongs to heading 4406 (railway or tramway sleepers (cross-ties) of wood) 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. 4406 91 00 00 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 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
    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£37k-81.4% · previous 12 months
Average import price£0.45 per kg
Jan 2024: £5kFeb 2024: £16kMar 2024: £7kApr 2024: £2kMay 2024: £21kJun 2024: £23kJul 2024: £50kAug 2024: £108kSept 2024: £4kOct 2024: £19kNov 2024: £10kDec 2024: £7kJan 2025: £9kFeb 2025: £14kMar 2025: £48kApr 2025: £39kMay 2025: £30kJun 2025: £20kSept 2025: £2kNov 2025: £2kDec 2025: £22kApr 2026: £7kMay 2026: £828Jul 2026: £1kAug 2026: £2k 20242025
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Poland £33k 88.8% -61.9%
Ireland £2k 6.1% —
Latvia £2k 5.1% -96.7%
Belgium £0 0% -100%
Italy £0 0% -100%

Same subheading in other tariffs

World trade in 2024

4406.91 · US$55.3m

Trade value (US$) no reported trade < US$178.4kUS$178.4k+US$1.2m+US$5.6m+> US$8.8m

Exports: 40
  1. United States: US$15.2m
  2. Sweden: US$8.8m
  3. France: US$7.9m
  4. Russia: US$5.6m
  5. Belgium: US$4.5m
  6. Germany: US$3.1m
  7. Latvia: US$2.1m
  8. Estonia: US$1.5m
  9. Netherlands: US$1.4m
  10. Tanzania: US$1.2m
  11. Poland: US$741k
  12. Belarus: US$574.3k
  13. China: US$338k
  14. Curaçao: US$309.3k
  15. United Kingdom: US$305.5k
  16. Finland: US$277.9k
  17. Georgia: US$247.9k
  18. Türkiye: US$234.7k
  19. Ukraine: US$200.1k
  20. Lithuania: US$178.4k
  21. Kazakhstan: US$156.6k
  22. Azerbaijan: US$134k
  23. Spain: US$75.1k
  24. Malaysia: US$51.8k
  25. South Africa: US$50.2k
  26. Bulgaria: US$24.4k
  27. Australia: US$19.6k
  28. Romania: US$9.8k
  29. Denmark: US$9.1k
  30. Indonesia: US$7.8k
  31. Czechia: US$7.7k
  32. Canada: US$6.8k
  33. Mexico: US$4.2k
  34. Uzbekistan: US$2.9k
  35. Portugal: US$700
  36. Peru: US$600
  37. Slovakia: US$600
  38. Italy: US$400
  39. Switzerland: US$300
  40. India: US$0

Top exporters

RankCountryValueShare
1 United States US$15.2m 27.5%
2 Sweden US$8.8m 15.9%
3 France US$7.9m 14.3%
4 Russia US$5.6m 10.2%
5 Belgium US$4.5m 8.1%
6 Germany US$3.1m 5.7%
7 Latvia US$2.1m 3.8%
8 Estonia US$1.5m 2.7%
9 Netherlands US$1.4m 2.6%
10 Tanzania US$1.2m 2.2%

Top importers

RankCountryValueShare
1 Netherlands US$18m 32.5%
2 Canada US$6.2m 11.2%
3 Germany US$6.1m 11%
4 Mexico US$4.1m 7.3%
5 Kazakhstan US$2.4m 4.4%
6 Uzbekistan US$2.2m 3.9%
7 Colombia US$2m 3.7%
8 Czechia US$1.6m 2.9%
9 China US$1.2m 2.2%
10 Belgium US$1.2m 2.2%

Code history

Since 2017; before, these goods were classified under 4406.90.

The UK Global Tariff has one tariff line for subheading 4406.91; the duty is duty-free.

Subheading 4406.91 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 £37.3k between September 2025 and August 2026 (down 81% on the year before); Poland supplied 89%, followed by Ireland.

In 2024, countries exported these goods worth US$55.3m (−5% year on year).

The largest exporter was the United States (US$15.2m), followed by Sweden.

Questions and answers

What is the HS code for railway or tramway sleepers (cross-ties) of wood: other, coniferous?

Railway or tramway sleepers (cross-ties) of wood: other, coniferous fall under HS subheading 4406.91, 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 4406.91 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 4406.91 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$15.2m in 2024 (27.5% 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 Poland (89%), Ireland (6%) and Latvia (5%), out of total imports of £37.3k.