Subheading · Chapter 44 · Heading 4407

4407.28

4407.28: Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, iroko

Official description Iroko

4407.28 is a six-digit subheading of heading 4407, wood sawn or chipped lengthwise, sliced or peeled, 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 28 00 00 Iroko m³
  2. 4407 28 10 00 Sanded; end-jointed, whether or not planed or sanded Freem³
  3. Other m³
  4. 4407 28 91 00 Planed Freem³
  5. 4407 28 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 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£8.7m-22.3% · previous 12 months
Average import price£1.58 per kg
Jan 2024: £581kFeb 2024: £600kMar 2024: £732kApr 2024: £632kMay 2024: £928kJun 2024: £692kJul 2024: £791kAug 2024: £793kSept 2024: £629kOct 2024: £746kNov 2024: £1.5mDec 2024: £727kJan 2025: £760kFeb 2025: £1.3mMar 2025: £867kApr 2025: £816kMay 2025: £915kJun 2025: £787kJul 2025: £644kAug 2025: £1.5mSept 2025: £1mOct 2025: £542kNov 2025: £446kDec 2025: £231kJan 2026: £639kFeb 2026: £983kMar 2026: £725kApr 2026: £717kMay 2026: £706kJun 2026: £648kJul 2026: £963kAug 2026: £1.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Cameroon £4.8m 55% -19%
Congo - Brazzaville £998k 11.5% -26.8%
Côte d’Ivoire £808k 9.3% -43%
Congo - Kinshasa £752k 8.6% -36.5%
Gabon £459k 5.3% +335.3%
Ghana £427k 4.9% +68.9%
Ireland £172k 2% -46.4%
Germany £149k 1.7% -48.6%

Same subheading in other tariffs

World trade in 2024

4407.28 · US$123m

Trade value (US$) no reported trade < US$195kUS$195k+US$903k+US$4m+> US$6m

Exports: 59
  1. Cameroon: US$71m
  2. Côte d’Ivoire: US$6m
  3. Congo - Brazzaville: US$6m
  4. Belgium: US$4m
  5. Angola: US$4m
  6. Gabon: US$4m
  7. Germany: US$3m
  8. Ghana: US$3m
  9. Portugal: US$3m
  10. Italy: US$2m
  11. Congo - Kinshasa: US$2m
  12. Netherlands: US$2m
  13. United Kingdom: US$1m
  14. United Arab Emirates: US$1m
  15. Türkiye: US$903k
  16. Estonia: US$886k
  17. Canada: US$641k
  18. Central African Republic: US$590k
  19. Nigeria: US$585k
  20. United States: US$578k
  21. Latvia: US$540k
  22. Spain: US$538k
  23. Liberia: US$461k
  24. France: US$397k
  25. Ireland: US$348k
  26. Austria: US$254k
  27. Equatorial Guinea: US$237k
  28. South Africa: US$204k
  29. Sweden: US$195k
  30. Taiwan: US$177k
  31. Slovenia: US$150k
  32. Greece: US$132k
  33. Brazil: US$116k
  34. India: US$90k
  35. Romania: US$87k
  36. Denmark: US$73k
  37. Guinea: US$64k
  38. Morocco: US$52k
  39. Lebanon: US$51k
  40. Finland: US$32k
  41. Croatia: US$27k
  42. Tanzania: US$22k
  43. Uganda: US$18k
  44. Czechia: US$18k
  45. Lithuania: US$16k
  46. Albania: US$13k
  47. Mauritius: US$11k
  48. Bosnia & Herzegovina: US$9k
  49. China: US$9k
  50. Poland: US$8k
  51. Indonesia: US$7k
  52. Paraguay: US$7k
  53. Peru: US$4k
  54. Serbia: US$2k
  55. Vietnam: US$800
  56. Slovakia: US$300
  57. Bulgaria: US$100
  58. Hungary: US$0
  59. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Cameroon US$71m 58.3%
2 Côte d’Ivoire US$6m 4.9%
3 Congo - Brazzaville US$6m 4.7%
4 Belgium US$4m 3.7%
5 Angola US$4m 3.4%
6 Gabon US$4m 3.1%
7 Germany US$3m 2.8%
8 Ghana US$3m 2.7%
9 Portugal US$3m 2.3%
10 Italy US$2m 1.9%

Top importers

RankCountryValueShare
1 Spain US$25m 20.3%
2 Türkiye US$21m 16.9%
3 United Kingdom US$14m 11.1%
4 Italy US$7m 5.5%
5 Belgium US$6m 5.3%
6 Greece US$5m 4.4%
7 Saudi Arabia US$4m 3.6%
8 Portugal US$4m 3.5%
9 Germany US$4m 3.3%
10 United States US$3m 2.8%

Import duty on this product around the world 163

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
  • 50number of duty-free countries (MFN)
  • 40%highest: Sudan, Zambia, Angola

163

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 30% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 6% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 15% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 6% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 0% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 10% 2023 · HS 2017
Egypt 0% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 1.5% 0% – 2.5% 2023
Fiji 5% 2023
French Polynesia 0% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 12% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 15% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 15% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 8.1% 2.5% – 10% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
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
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 10% 2023
Paraguay 6% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 0% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 10% 2023
Thailand 2.5% 0% – 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 1.3% 0% – 2.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 6% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 6% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 40% 2023
Zimbabwe 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
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
20174407.28unchanged
20124407.28unchanged
20074407.28unchanged
20024407.29changed
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)

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 →

In the UK Global Tariff, subheading 4407.28 covers 3 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4407.28 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 £8.7m (down 22% on the year before), at an average of £1.58 per kg; Cameroon supplied 55%, followed by Congo - Brazzaville.

World trade in these goods reached US$123m in 2024, up 19.6% on 2023.

Cameroon was the largest exporter with 58.3% of the total, ahead of Côte d’Ivoire.

Questions and answers

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

Wood sawn or chipped lengthwise, sliced or peeled, whether: of tropical wood, iroko fall under HS subheading 4407.28, 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 4407.28 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 4407.28 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$71m in 2024 (58.3% 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 (55%), Congo - Brazzaville (12%) and Côte d’Ivoire (9%), out of total imports of £8.7m.

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