Subheading · Chapter 44 · Heading 4407

4407.23

4407.23: Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, teak

Official description Teak

Subheading 4407.23 belongs to heading 4407 (wood sawn or chipped lengthwise, sliced or peeled) in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4407 23 00 00 Teak m³
  2. 4407 23 10 00 Sanded; end-jointed, whether or not planed or sanded Freem³
  3. 4407 23 20 00 Planed Freem³
  4. 4407 23 90 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
    • 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 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
    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 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£1.4m-28.2% · previous 12 months
Average import price£7.73 per kg
Jan 2024: £257kFeb 2024: £379kMar 2024: £274kApr 2024: £321kMay 2024: £173kJun 2024: £132kJul 2024: £306kAug 2024: £23kSept 2024: £121kOct 2024: £94kNov 2024: £49kDec 2024: £158kJan 2025: £1.1mFeb 2025: £3kMar 2025: £11kApr 2025: £143kMay 2025: £162kJun 2025: £17kJul 2025: £141kAug 2025: £10kSept 2025: £29kOct 2025: £11kNov 2025: £533kDec 2025: £2kFeb 2026: £405kMar 2026: £240kApr 2026: £28kMay 2026: £50kAug 2026: £144k 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
India £957k 66.4% +41.5%
Costa Rica £222k 15.4% -59.2%
Indonesia £118k 8.2% -82%
China £63k 4.4% —
Panama £43k 3% -14.2%
Türkiye £21k 1.4% +24%
United Kingdom £4k 0.3% +13.4%
Thailand £4k 0.3% —

Same subheading in other tariffs

World trade in 2024

4407.23 · US$198m

Trade value (US$) no reported trade < US$545kUS$545k+US$2m+US$13m+> US$21m

Exports: 69
  1. Togo: US$23m
  2. Brazil: US$21m
  3. China: US$17m
  4. India: US$17m
  5. Côte d’Ivoire: US$16m
  6. Benin: US$15m
  7. Myanmar (Burma): US$13m
  8. Tanzania: US$12m
  9. Malaysia: US$10m
  10. Laos: US$8m
  11. Ghana: US$5m
  12. Belgium: US$4m
  13. Thailand: US$4m
  14. Indonesia: US$3m
  15. Italy: US$3m
  16. Taiwan: US$2m
  17. Germany: US$2m
  18. Costa Rica: US$2m
  19. Ecuador: US$2m
  20. Mexico: US$2m
  21. Portugal: US$1m
  22. Panama: US$1m
  23. Venezuela: US$1m
  24. Poland: US$1m
  25. Greece: US$986k
  26. Singapore: US$952k
  27. Romania: US$945k
  28. United States: US$933k
  29. Trinidad & Tobago: US$805k
  30. Nicaragua: US$782k
  31. Netherlands: US$726k
  32. Austria: US$564k
  33. Spain: US$546k
  34. Türkiye: US$321k
  35. Sri Lanka: US$320k
  36. Colombia: US$247k
  37. Lithuania: US$226k
  38. Nigeria: US$208k
  39. Guatemala: US$204k
  40. South Sudan: US$164k
  41. Vietnam: US$159k
  42. Canada: US$144k
  43. Congo - Brazzaville: US$84k
  44. Cameroon: US$73k
  45. Sweden: US$64k
  46. Bolivia: US$60k
  47. Slovenia: US$58k
  48. France: US$44k
  49. United Kingdom: US$34k
  50. Finland: US$29k
  51. Czechia: US$26k
  52. Papua New Guinea: US$23k
  53. South Africa: US$21k
  54. Japan: US$13k
  55. Mozambique: US$11k
  56. Uganda: US$9k
  57. Zambia: US$8k
  58. Bulgaria: US$8k
  59. Croatia: US$8k
  60. Latvia: US$8k

Top exporters

RankCountryValueShare
1 Togo US$23m 11.8%
2 Brazil US$21m 10.8%
3 China US$17m 8.5%
4 India US$17m 8.4%
5 Côte d’Ivoire US$16m 8.1%
6 Benin US$15m 7.7%
7 Myanmar (Burma) US$13m 6.7%
8 Tanzania US$12m 6.3%
9 Malaysia US$10m 5.3%
10 Laos US$8m 4.1%

Top importers

RankCountryValueShare
1 India US$99m 50.1%
2 Italy US$19m 9.4%
3 United States US$10m 4.9%
4 China US$7m 3.3%
5 Türkiye US$5m 2.8%
6 Portugal US$5m 2.5%
7 Germany US$5m 2.4%
8 Belgium US$5m 2.3%
9 United Kingdom US$5m 2.3%
10 Taiwan US$4m 2.1%

Import duty on this product around the world 93

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
  • 31number of duty-free countries (MFN)
  • 40%highest: Zambia, Cameroon, Central African Republic

93

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Armenia 5% 2023
Australia 2.5% 0% – 5% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 15% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Burkina Faso 10% 2023
Burundi 10% 2023
Cameroon 30% 2023
Canada 0% 2023
Central African Republic 30% 2023
Chad 30% 2023
China 0% 2023
Congo - Brazzaville 30% 2023
Costa Rica 5% 2023
Dominican Republic 0% 2023
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
European Union (27 countries) 1.5% 0% – 2.5% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 30% 2023
Gambia 10% 2023
Ghana 10% 2023
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 10% 2023
Macao SAR China 0% 2023
Madagascar 10% 2023
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 8.5% 2.5% – 10% 2023
Mozambique 7.5% 2023
Namibia 0% 2023
Nepal 5% 2023
New Zealand 1.7% 0% – 5% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Panama 5% 2023
Papua New Guinea 10% 2023
Philippines 7% 2023
Qatar 5% 2023
Rwanda 10% 2023
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
South Africa 0% 2023
South Korea 5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 15% 2023
St Vincent & the Grenadines 15% 2023
Switzerland 0% 2023
Tanzania 10% 2023
Thailand 1.7% 0% – 5% 2023
Togo 10% 2023
Türkiye 1.5% 0% – 2.5% 2023
Uganda 10% 2023
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Vanuatu 15% 2023
Vietnam 0% 2023
Zambia 40% 2023
Zimbabwe 0.1% 2023

Tariff data years 2022–2023; 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
2484 Wood of non-coniferous species specified in heading 247.5, 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
31102 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, of non-coniferous wood
ISIC Rev. 4 activity
1610 Sawmilling and planing of wood

Earlier HS editions

HSCode
20174407.29changed
20124407.29, 4407.99changed
20074407.29, 4407.99changed
20024407.29, 4407.99changed
19964407.29, 4407.99changed
19924407.21, 4407.22, 4407.99changed

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)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N329038 U.S. CBP 28 November 2022 · 4407.23.01.00

    The tariff classification of wood slabs and dimensional lumber from Costa Rica

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.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Code history

Since 2022; before, these goods were classified under 4407.29.

The UK Global Tariff divides subheading 4407.23 into 3 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4407.23 covers 3 tariff lines and the duty is between 0% and 4.9%. 1 of them 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 £1.4m between September 2025 and August 2026 (down 28% on the year before); India supplied 66%, followed by Costa Rica.

In 2024, countries exported these goods worth US$198m (−1.1% year on year).

The largest exporter was Togo (US$23m), followed by Brazil.

Questions and answers

What is the HS code for wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, teak?

Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, teak fall under HS subheading 4407.23, part of heading 4407, in section IX of the Harmonized System.

What is the import duty on wood sawn or chipped lengthwise, sliced or peeled in the UK?

Under the UK Global Tariff, imports under 4407.23 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 wood sawn or chipped lengthwise, sliced or peeled in the EU?

Under the EU Combined Nomenclature, imports under 4407.23 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 wood sawn or chipped lengthwise, sliced or peeled?

Togo, with US$23m in 2024 (11.8% 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 India (66%), Costa Rica (15%) and Indonesia (8%), out of total imports of £1.4m.

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