Subheading · Chapter 44 · Heading 4407
4407.14: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))
Subheading 4407.14 belongs to heading 4407 (wood sawn or chipped lengthwise, sliced or peeled) in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4407 14 00 00 Of hem-fir (western hemlock (tsuga heterophylla) and fir (abies spp.)) Freem³
- 4407 14 00 10 End-jointed, whether or not planed or sanded Freem³
- 4407 14 00 20 Planed Freem³
- Other Freem³
- 4407 14 00 91 Sanded Freem³
- 4407 14 00 99 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
- 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 of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
- Documents
- C690 FLEGT import licence for timber
- Y057 Goods not requiring the presentation of a FLEGT import licence for timber
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 |
|---|---|---|---|
 Canada | £60k | 81.1% | -25.3% |
 Finland | £14k | 18.9% | — |
 Spain | £0 | 0% | -100% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$45.2kUS$45.2k+US$450.1k+US$4.5m+> US$206.3m
Exports: 31
- Canada: US$206.3m
- United States: US$18.6m
- China: US$4.5m
- Switzerland: US$2.4m
- Germany: US$1.3m
- Austria: US$465.7k
- Belgium: US$450.1k
- Hong Kong SAR China: US$133.9k
- Sweden: US$126.5k
- Taiwan: US$80.8k
- Denmark: US$76.5k
- Russia: US$58.9k
- Singapore: US$45.2k
- Italy: US$32.9k
- Argentina: US$30.3k
- Ukraine: US$26.9k
- Slovakia: US$24k
- Malaysia: US$12.8k
- Netherlands: US$12k
- United Kingdom: US$9.1k
- Slovenia: US$6.7k
- Japan: US$6.5k
- Afghanistan: US$3.3k
- Spain: US$1.7k
- Luxembourg: US$100
- South Africa: US$100
- Czechia: US$0
- France: US$0
- Hungary: US$0
- Lithuania: US$0
- Poland: US$0
Trade value (US$) no reported trade < US$133.5kUS$133.5k+US$1m+US$9.7m+> US$51.9m
Imports: 51
- United States: US$86.7m
- China: US$51.9m
- Japan: US$39.9m
- Taiwan: US$16.1m
- Canada: US$9.7m
- Philippines: US$6.8m
- Mexico: US$6.3m
- Hong Kong SAR China: US$3.8m
- Malaysia: US$2.7m
- Germany: US$2.5m
- Australia: US$1.4m
- Italy: US$1.1m
- Austria: US$1m
- Thailand: US$806.4k
- British Virgin Islands: US$571.5k
- New Zealand: US$380.2k
- Anguilla: US$341.6k
- Spain: US$333.1k
- Indonesia: US$261.8k
- Vietnam: US$213.2k
- Czechia: US$168.2k
- Denmark: US$166.6k
- France: US$143.3k
- Singapore: US$137.5k
- Netherlands: US$133.5k
- Sweden: US$116.1k
- South Korea: US$114.4k
- Belgium: US$103.9k
- Norway: US$90.6k
- Israel: US$86k
- United Kingdom: US$78.8k
- El Salvador: US$68.2k
- Luxembourg: US$67k
- Uganda: US$64.3k
- Pakistan: US$53.8k
- Mozambique: US$50k
- French Polynesia: US$44.8k
- India: US$43.6k
- Argentina: US$40.7k
- Poland: US$38.3k
- Switzerland: US$20.3k
- Sint Maarten: US$18.4k
- South Africa: US$14.9k
- Slovenia: US$14k
- Estonia: US$12.5k
- Croatia: US$10.1k
- Hungary: US$4.9k
- Guinea: US$3.3k
- Gibraltar: US$1.6k
- Botswana: US$100
- Lesotho: US$0
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$206.3m | 87.9% |
| 2 |  United States | US$18.6m | 7.9% |
| 3 |  China | US$4.5m | 1.9% |
| 4 |  Switzerland | US$2.4m | 1% |
| 5 |  Germany | US$1.3m | 0.5% |
| 6 |  Austria | US$465.7k | 0.2% |
| 7 |  Belgium | US$450.1k | 0.2% |
| 8 |  Hong Kong SAR China | US$133.9k | 0.1% |
| 9 |  Sweden | US$126.5k | 0.1% |
| 10 |  Taiwan | US$80.8k | 0% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$86.7m | 36.9% |
| 2 | China | US$51.9m | 22.1% |
| 3 |  Japan | US$39.9m | 17% |
| 4 | Taiwan | US$16.1m | 6.9% |
| 5 | Canada | US$9.7m | 4.1% |
| 6 |  Philippines | US$6.8m | 2.9% |
| 7 |  Mexico | US$6.3m | 2.7% |
| 8 | Hong Kong SAR China | US$3.8m | 1.6% |
| 9 |  Malaysia | US$2.7m | 1.2% |
| 10 | Germany | US$2.5m | 1.1% |
Code history
Since 2022; before, these goods were classified under 4407.12, 4407.19.
The UK Global Tariff divides subheading 4407.14 into 4 tariff lines; the duty is duty-free.
Subheading 4407.14 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 £74.5k between September 2025 and August 2026 (down 18% on the year before); Canada supplied 81%, followed by Finland.
In 2024, countries exported these goods worth US$234.8m (+8.2% year on year).
The largest exporter was Canada (US$206.3m), followed by the United States.
Legal notes
Subheading notes
1. For the purposes of subheading 440131, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheading 440132, the expression ‘wood briquettes’ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3. For the purposes of subheading 440713, ‘S-P-F’ refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of subheading 440714, ‘Hem-fir’ refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Questions and answers
What is the HS code for of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))?
Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) fall under HS subheading 4407.14, part of heading 4407, in section IX of the Harmonized System.
What is the import duty on of Hem-fir (Western hemlock (Tsuga heterophylla)… in the UK?
Under the UK Global Tariff, imports under 4407.14 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 Hem-fir (Western hemlock (Tsuga heterophylla)… in the EU?
Under the EU Combined Nomenclature, imports under 4407.14 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 Hem-fir (Western hemlock (Tsuga heterophylla)…?
Canada, with US$206.3m in 2024 (87.9% 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 Canada (81%), Finland (19%) and Spain (0%), out of total imports of £74.5k.