Subheading · Chapter 44 · Heading 4407
4407.22: Virola, imbuia and balsa
4407.22 is a six-digit subheading of heading 4407, wood sawn or chipped lengthwise, sliced or peeled, chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4407 22 00 00 Virola, imbuia and balsa m³
- 4407 22 10 00 Sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4407 22 91 00 Planed Freem³
- 4407 22 99 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
- 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 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
- 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 |
|---|---|---|---|
 Spain | £11.4m | 90.1% | +1,134.4% |
 Poland | £1.1m | 8.5% | -88.2% |
 Papua New Guinea | £64k | 0.5% | -7.2% |
 Ecuador | £62k | 0.5% | -24.2% |
 Indonesia | £30k | 0.2% | +9.6% |
 Belgium | £9k | 0.1% | — |
 Sweden | £6k | 0% | — |
 China | £3k | 0% | — |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$28.1kUS$28.1k+US$224.6k+US$5.2m+> US$31.5m
Exports: 56
- Ecuador: US$65.6m
- Papua New Guinea: US$31.5m
- Poland: US$22m
- Spain: US$19m
- United States: US$13m
- China: US$5.2m
- Denmark: US$3.7m
- Brazil: US$3.5m
- Indonesia: US$2.1m
- Peru: US$1.2m
- Colombia: US$1.1m
- Lithuania: US$678.9k
- Germany: US$608.9k
- France: US$224.6k
- Guatemala: US$158.6k
- Netherlands: US$134.3k
- Angola: US$107.8k
- United Kingdom: US$83.9k
- Austria: US$65.7k
- Estonia: US$61.7k
- Costa Rica: US$60.6k
- Hungary: US$50.4k
- Bolivia: US$46.1k
- Malaysia: US$42.5k
- Czechia: US$41.9k
- Türkiye: US$36.1k
- Russia: US$28.1k
- Switzerland: US$27.8k
- Hong Kong SAR China: US$27.5k
- Ghana: US$27.1k
- India: US$25.6k
- Romania: US$24.4k
- Belgium: US$19.3k
- Gabon: US$15.9k
- Congo - Brazzaville: US$15.2k
- Bulgaria: US$11k
- Australia: US$10.6k
- Italy: US$7.8k
- Canada: US$6.6k
- Congo - Kinshasa: US$5.8k
- Norway: US$5.8k
- Mexico: US$2.3k
- South Sudan: US$2.3k
- Portugal: US$1.4k
- Croatia: US$1.3k
- South Africa: US$1.2k
- Israel: US$1k
- Sweden: US$900
- Gambia: US$200
- Saudi Arabia: US$200
- United Arab Emirates: US$100
- Ireland: US$100
- Luxembourg: US$100
- Cameroon: US$0
- New Zealand: US$0
- Thailand: US$0
Trade value (US$) no reported trade < US$34.1kUS$34.1k+US$171.9k+US$9.9m+> US$23.4m
Imports: 80
- India: US$32.7m
- China: US$30.2m
- Denmark: US$23.4m
- Poland: US$16.1m
- Mexico: US$16m
- United Kingdom: US$14.1m
- United States: US$13.7m
- France: US$9.9m
- Spain: US$4.5m
- Türkiye: US$2.9m
- Germany: US$1.9m
- Brazil: US$1.4m
- Lithuania: US$336.5k
- Ecuador: US$308k
- Portugal: US$274.5k
- Japan: US$255.9k
- United Arab Emirates: US$231.2k
- Estonia: US$218.2k
- Italy: US$204.8k
- Australia: US$171.9k
- Canada: US$154.9k
- Chile: US$118.7k
- Belgium: US$113.9k
- Mauritius: US$107.8k
- Netherlands: US$106.4k
- Czechia: US$89.7k
- Luxembourg: US$88.4k
- Bulgaria: US$81.6k
- Hungary: US$66.8k
- Austria: US$66.2k
- Vietnam: US$58.6k
- Norway: US$48k
- Serbia: US$47.8k
- Greece: US$44.8k
- Russia: US$43k
- Bahrain: US$42.5k
- Montenegro: US$42.2k
- Malaysia: US$38.8k
- Lebanon: US$34.1k
- Romania: US$30.7k
- Croatia: US$29.7k
- Dominican Republic: US$27.3k
- Iceland: US$26.7k
- Argentina: US$26k
- South Korea: US$25.4k
- Bosnia & Herzegovina: US$25.2k
- Cyprus: US$24.1k
- Slovenia: US$22k
- Uruguay: US$21.7k
- Thailand: US$21.1k
- Switzerland: US$21k
- South Africa: US$20.4k
- New Zealand: US$18.3k
- Israel: US$18.2k
- Sweden: US$15.3k
- Saudi Arabia: US$15.2k
- Taiwan: US$13.9k
- Colombia: US$11.3k
- Caribbean Netherlands: US$8.5k
- Uganda: US$8.1k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Ecuador | US$65.6m | 38.5% |
| 2 | Papua New Guinea | US$31.5m | 18.5% |
| 3 | Poland | US$22m | 12.9% |
| 4 | Spain | US$19m | 11.1% |
| 5 |  United States | US$13m | 7.6% |
| 6 | China | US$5.2m | 3% |
| 7 |  Denmark | US$3.7m | 2.1% |
| 8 |  Brazil | US$3.5m | 2.1% |
| 9 | Indonesia | US$2.1m | 1.2% |
| 10 |  Peru | US$1.2m | 0.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  India | US$32.7m | 19.2% |
| 2 | China | US$30.2m | 17.7% |
| 3 | Denmark | US$23.4m | 13.7% |
| 4 | Poland | US$16.1m | 9.5% |
| 5 |  Mexico | US$16m | 9.4% |
| 6 | United Kingdom | US$14.1m | 8.3% |
| 7 | United States | US$13.7m | 8% |
| 8 |  France | US$9.9m | 5.8% |
| 9 | Spain | US$4.5m | 2.6% |
| 10 |  Türkiye | US$2.9m | 1.7% |
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
In the UK Global Tariff, subheading 4407.22 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4407.22 into 3 tariff lines; the duty is between 0% and 4.9% (average 3%). 1 of them 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 £12.6m (up 23% on the year before), at an average of £12.37 per kg; Spain supplied 90%, followed by Poland.
World trade in these goods reached US$170.6m in 2024, up 7.5% on 2023.
Ecuador was the largest exporter with 38.5% of the total, ahead of Papua New Guinea.
Questions and answers
What is the HS code for virola, imbuia and balsa?
Virola, imbuia and balsa fall under HS subheading 4407.22, part of heading 4407, in section IX of the Harmonized System.
What is the import duty on virola, imbuia and balsa in the UK?
Under the UK Global Tariff, imports under 4407.22 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 virola, imbuia and balsa in the EU?
Under the EU Combined Nomenclature, imports under 4407.22 from countries without a preferential agreement are charged at 0% to 4.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most virola, imbuia and balsa?
Ecuador, with US$65.6m in 2024 (38.5% 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 Spain (90%), Poland (9%) and Papua New Guinea (1%), out of total imports of £12.6m.