Subheading · Chapter 44 · Heading 4407
4407.27: Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, sapelli
Official description Sapelli
Subheading 4407.27 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 27 00 00 Sapelli m³
- 4407 27 10 00 Sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4407 27 91 00 Planed Freem³
- 4407 27 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
- 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 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 |
|---|---|---|---|
| £11.2m | 38.2% | -17.9% | |
| £11.1m | 37.9% | -20.5% | |
| £5.3m | 18% | -13% | |
| £661k | 2.3% | +42.3% | |
| £344k | 1.2% | -22.6% | |
| £213k | 0.7% | — | |
| £137k | 0.5% | — | |
| £128k | 0.4% | +436.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$184.9kUS$184.9k+US$1.3m+US$6.3m+> US$77.8m
Exports: 59
- Cameroon: US$117.4m
- Congo - Brazzaville: US$77.8m
- Congo - Kinshasa: US$18.4m
- Belgium: US$17m
- Italy: US$7.8m
- Canada: US$6.3m
- Central African Republic: US$5.9m
- Germany: US$5.4m
- Malaysia: US$5m
- United Arab Emirates: US$2.7m
- United States: US$2.6m
- France: US$1.9m
- United Kingdom: US$1.4m
- Indonesia: US$1.3m
- Gabon: US$1.1m
- Ghana: US$899.3k
- Angola: US$648.5k
- Brazil: US$621.1k
- Netherlands: US$529.2k
- Latvia: US$523.4k
- Spain: US$446.7k
- Ireland: US$403.4k
- China: US$350.3k
- Singapore: US$316.8k
- Tanzania: US$275.6k
- Portugal: US$240.9k
- Côte d’Ivoire: US$230.7k
- Denmark: US$184.9k
- Austria: US$148.5k
- Poland: US$143.7k
- Türkiye: US$135.1k
- Uruguay: US$111.5k
- Mauritius: US$96.1k
- Chile: US$87.4k
- Switzerland: US$62.5k
- Lebanon: US$56.5k
- South Africa: US$43.5k
- Romania: US$37.5k
- Bolivia: US$31.3k
- Dominica: US$29k
- Sweden: US$27.8k
- Croatia: US$22.9k
- New Zealand: US$11.4k
- Equatorial Guinea: US$8.2k
- Bosnia & Herzegovina: US$7.3k
- Slovenia: US$6.1k
- Bulgaria: US$5.5k
- Lithuania: US$4.7k
- Russia: US$4.6k
- Japan: US$2.7k
- Nigeria: US$2.7k
- Kuwait: US$1.1k
- Luxembourg: US$900
- Czechia: US$600
- Finland: US$500
- Greece: US$100
- Ecuador: US$0
- Hungary: US$0
- Slovakia: US$0
Trade value (US$) no reported trade < US$105.2kUS$105.2k+US$516.5k+US$6m+> US$41.3m
Imports: 95
- China: US$51m
- United Kingdom: US$45.5m
- United States: US$41.3m
- Netherlands: US$40.3m
- Malaysia: US$19.1m
- Belgium: US$13.1m
- Ireland: US$10.3m
- Canada: US$8.2m
- France: US$7.5m
- Germany: US$6m
- Indonesia: US$5.1m
- Türkiye: US$4.3m
- Italy: US$4.3m
- Denmark: US$3.8m
- Spain: US$2.9m
- Pakistan: US$2m
- Portugal: US$1.8m
- Morocco: US$1.4m
- Poland: US$1.1m
- Saudi Arabia: US$721.8k
- South Africa: US$677.4k
- Switzerland: US$664.4k
- Mauritius: US$518.2k
- Mexico: US$516.5k
- Lithuania: US$508.3k
- Austria: US$495.3k
- Tunisia: US$491.4k
- United Arab Emirates: US$405.3k
- Greece: US$390.3k
- India: US$322.4k
- Romania: US$307.1k
- Libya: US$274.9k
- Israel: US$269.6k
- Croatia: US$206.1k
- Sweden: US$198.9k
- Dominican Republic: US$198.6k
- Barbados: US$189.2k
- Thailand: US$176.7k
- Japan: US$174.9k
- Slovenia: US$144.2k
- Seychelles: US$143.9k
- Norway: US$119.4k
- Bahrain: US$113.8k
- Belarus: US$112.9k
- Uruguay: US$110.6k
- Turks & Caicos Islands: US$108.4k
- Singapore: US$105.2k
- Antigua & Barbuda: US$102.7k
- Latvia: US$90.2k
- Australia: US$84k
- St Kitts & Nevis: US$79.3k
- Argentina: US$75.7k
- New Zealand: US$66.7k
- Albania: US$54.4k
- St Vincent & the Grenadines: US$47.5k
- Honduras: US$46.9k
- Hungary: US$46.2k
- Estonia: US$44.5k
- British Virgin Islands: US$42.8k
- Anguilla: US$38.5k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$117.4m | 42.1% | |
| 2 | US$77.8m | 27.9% | |
| 3 | US$18.4m | 6.6% | |
| 4 | US$17m | 6.1% | |
| 5 | US$7.8m | 2.8% | |
| 6 | US$6.3m | 2.3% | |
| 7 | US$5.9m | 2.1% | |
| 8 | US$5.4m | 1.9% | |
| 9 | US$5m | 1.8% | |
| 10 | US$2.7m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$51m | 18.3% | |
| 2 | US$45.5m | 16.3% | |
| 3 | US$41.3m | 14.8% | |
| 4 | US$40.3m | 14.5% | |
| 5 | US$19.1m | 6.9% | |
| 6 | US$13.1m | 4.7% | |
| 7 | US$10.3m | 3.7% | |
| 8 | US$8.2m | 2.9% | |
| 9 | US$7.5m | 2.7% | |
| 10 | US$6m | 2.1% |
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.
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
The UK Global Tariff divides subheading 4407.27 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4407.27 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 £29.3m between September 2025 and August 2026 (down 16% on the year before); Cameroon supplied 38%, followed by Congo - Brazzaville.
In 2024, countries exported these goods worth US$278.8m (−4.7% year on year).
The largest exporter was Cameroon (US$117.4m), followed by Congo - Brazzaville.
Questions and answers
What is the HS code for wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, sapelli?
Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, sapelli fall under HS subheading 4407.27, 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 4407.27 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 4407.27 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?
Cameroon, with US$117.4m in 2024 (42.1% 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 Cameroon (38%), Congo - Brazzaville (38%) and Congo - Kinshasa (18%), out of total imports of £29.3m.