Subheading · Chapter 44 · Heading 4407
4407.12: Of fir (Abies spp.) and spruce (Picea spp.)
Sawn fir and spruce
4407.12 is the HS subheading for sawn fir and spruce, under heading 4407 in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4407 12 00 00 Of fir (abies spp.) and spruce (picea spp.) m³
- 4407 12 10 00 End-jointed, whether or not planed or sanded Freem³
- 4407 12 20 00 Planed Freem³
- 4407 12 90 00 Other Freem³
- 4407 12 90 10 Sanded Freem³
- 4407 12 90 90 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 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- 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
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
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 |
|---|---|---|---|
| £412.3m | 45.5% | -4% | |
| £111.8m | 12.3% | +0.3% | |
| £108.4m | 11.9% | +0.8% | |
| £97.7m | 10.8% | -3.9% | |
| £85.1m | 9.4% | -19.4% | |
| £28.6m | 3.1% | -20.7% | |
| £24m | 2.6% | +20.8% | |
| £7.2m | 0.8% | -25.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$49m+US$278m+> US$1bn
Exports: 91
- Sweden: US$2bn
- Germany: US$2bn
- Austria: US$1bn
- Russia: US$1bn
- Finland: US$1bn
- Czechia: US$347m
- Latvia: US$316m
- Romania: US$282m
- Norway: US$278m
- Slovenia: US$214m
- Slovakia: US$166m
- Belgium: US$146m
- Ireland: US$128m
- Belarus: US$115m
- Estonia: US$113m
- France: US$104m
- Bosnia & Herzegovina: US$98m
- Croatia: US$85m
- Italy: US$73m
- Ukraine: US$71m
- Poland: US$50m
- Switzerland: US$50m
- Canada: US$49m
- United States: US$43m
- Netherlands: US$36m
- Lithuania: US$33m
- United Kingdom: US$20m
- China: US$19m
- Denmark: US$14m
- Montenegro: US$13m
- Luxembourg: US$13m
- Türkiye: US$9m
- Spain: US$6m
- Singapore: US$5m
- Hungary: US$4m
- Australia: US$4m
- Eswatini: US$3m
- Bulgaria: US$3m
- Saudi Arabia: US$3m
- New Zealand: US$2m
- Vietnam: US$2m
- Portugal: US$2m
- Serbia: US$2m
- Japan: US$1m
- Papua New Guinea: US$1m
- Malaysia: US$1m
- United Arab Emirates: US$945k
- Brazil: US$941k
- Taiwan: US$857k
- Indonesia: US$744k
- South Korea: US$698k
- Albania: US$563k
- Chile: US$532k
- Gabon: US$522k
- Sierra Leone: US$482k
- Argentina: US$448k
- South Africa: US$346k
- Philippines: US$272k
- Ghana: US$254k
- Curaçao: US$222k
Trade value (US$) no reported trade < US$3mUS$3m+US$45m+US$127m+> US$709m
Imports: 156
- China: US$1bn
- United Kingdom: US$1bn
- Italy: US$844m
- United States: US$803m
- Germany: US$709m
- Japan: US$482m
- France: US$476m
- Netherlands: US$441m
- Austria: US$369m
- Saudi Arabia: US$204m
- Belgium: US$203m
- Poland: US$200m
- South Korea: US$179m
- Slovenia: US$147m
- Estonia: US$141m
- Sweden: US$127m
- United Arab Emirates: US$127m
- Hungary: US$125m
- Egypt: US$99m
- Denmark: US$99m
- Switzerland: US$99m
- Norway: US$95m
- Czechia: US$93m
- Croatia: US$89m
- Morocco: US$88m
- Algeria: US$84m
- Spain: US$84m
- Uzbekistan: US$76m
- Australia: US$74m
- Taiwan: US$64m
- Ireland: US$60m
- Philippines: US$60m
- India: US$59m
- Serbia: US$55m
- Canada: US$54m
- Slovakia: US$53m
- Israel: US$47m
- Lithuania: US$47m
- Kuwait: US$45m
- Somalia: US$43m
- Mexico: US$41m
- Latvia: US$37m
- Pakistan: US$35m
- Türkiye: US$34m
- Azerbaijan: US$32m
- Greece: US$29m
- Qatar: US$27m
- Romania: US$26m
- Libya: US$20m
- Lebanon: US$19m
- Iraq: US$18m
- Bahrain: US$18m
- Oman: US$17m
- Vietnam: US$17m
- Albania: US$15m
- Jordan: US$14m
- Portugal: US$12m
- Djibouti: US$12m
- Ethiopia: US$11m
- Moldova: US$11m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 19% | |
| 2 | US$2bn | 16.1% | |
| 3 | US$1bn | 13.7% | |
| 4 | US$1bn | 12.5% | |
| 5 | US$1bn | 10% | |
| 6 | US$347m | 3.4% | |
| 7 | US$316m | 3.1% | |
| 8 | US$282m | 2.8% | |
| 9 | US$278m | 2.7% | |
| 10 | US$214m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 13.4% | |
| 2 | US$1bn | 11% | |
| 3 | US$844m | 8.3% | |
| 4 | US$803m | 7.9% | |
| 5 | US$709m | 6.9% | |
| 6 | US$482m | 4.7% | |
| 7 | US$476m | 4.7% | |
| 8 | US$441m | 4.3% | |
| 9 | US$369m | 3.6% | |
| 10 | US$204m | 2% |
Import duty on this product around the world 150
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
- 51number of duty-free countries (MFN)
- 40%highest: Sudan, Zambia, Angola
150
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 0% | 2023 | ||
| 15% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 3.3% | 0% – 5% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 15% | 2022 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 3.5% | 2020 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 15% | 2023 | ||
| 1.4% | 0% – 4.8% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 1.7% | 0% – 5% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 8.5% | 2.5% – 10% | 2023 | |
| 7.5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 1.7% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 3.8% | 0% – 7.5% | 2023 | |
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 2482 Wood of coniferous species, sawn/chipped lengthwise, sliced/peeled, whether/not planed, sanded/end-jointed, of a thickness exceeding 6 mm
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 31101 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, of coniferous wood
- ISIC Rev. 4 activity
- 1610 Sawmilling and planing of wood
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4407.12 | changed |
| 2012 | 4407.10 | changed |
| 2007 | 4407.10 | changed |
| 2002 | 4407.10 | changed |
| 1996 | 4407.10 | changed |
| 1992 | 4407.10 | 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 sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
Code history
Since 2017; before, these goods were classified under 4407.10.
The UK Global Tariff divides subheading 4407.12 into 4 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4407.12 covers 3 tariff lines and 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 sawn fir and spruce into the UK came to £907m between September 2025 and August 2026 (down 5% on the year before); Sweden supplied 46%, followed by Latvia.
In 2024, countries exported sawn fir and spruce worth US$10bn (−2.8% year on year).
The largest exporter was Sweden (US$2bn), followed by Germany.
Questions and answers
What is the HS code for of fir (Abies spp.) and spruce (Picea spp.)?
Of fir (Abies spp.) and spruce (Picea spp.) fall under HS subheading 4407.12, part of heading 4407, in section IX of the Harmonized System.
What is the import duty on of fir (Abies spp.) and spruce (Picea spp.) in the UK?
Under the UK Global Tariff, imports under 4407.12 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 of fir (Abies spp.) and spruce (Picea spp.) in the EU?
Under the EU Combined Nomenclature, imports under 4407.12 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 of fir (Abies spp.) and spruce (Picea spp.)?
Sweden, with US$2bn in 2024 (19% of world exports).
Which countries can export sawn fir and spruce 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 sawn fir and spruce?
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 sawn fir and spruce from?
In the 12 months to August 2026, the largest suppliers were Sweden (46%), Latvia (12%) and Ireland (12%), out of total imports of £907m.