Subheading · Chapter 44 · Heading 4407

4407.91

4407.91: Of oak (Quercus spp.)

Sawn oak

4407.91 is the HS subheading for sawn oak, under heading 4407 in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4407 91 00 00 Of oak (quercus spp.)
  2. 4407 91 15 00 Sanded; end-jointed, whether or not planed or sanded Freem³
  3. Other
  4. Planed
  5. 4407 91 31 00 Blocks, strips and friezes for parquet or wood block flooring, not assembled Freem²
  6. 4407 91 39 00 Other Freem³
  7. 4407 91 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 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
    Canada, China, Japan, North Korea, Russia, South Korea, Taiwan, Türkiye and 2 more
    Legal act
    (EU) 2019/2072
    Documents
    • 9115
    • 992Y
    • 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 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£154.4m-6.5% · previous 12 months
Average import price£1.36 per kg
Jan 2024: £11.7mFeb 2024: £13.5mMar 2024: £12.6mApr 2024: £16.9mMay 2024: £13.2mJun 2024: £15.6mJul 2024: £17.4mAug 2024: £9.5mSept 2024: £13.9mOct 2024: £14.2mNov 2024: £14.6mDec 2024: £7.6mJan 2025: £12.3mFeb 2025: £13.4mMar 2025: £14.2mApr 2025: £15.4mMay 2025: £18.4mJun 2025: £13.7mJul 2025: £17.4mAug 2025: £10mSept 2025: £12.8mOct 2025: £14.3mNov 2025: £12.1mDec 2025: £9.8mJan 2026: £12.3mFeb 2026: £12.5mMar 2026: £14.2mApr 2026: £14.1mMay 2026: £13.4mJun 2026: £14.6mJul 2026: £15mAug 2026: £9.3m 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
France £44.8m 29% +6.3%
United States £37.8m 24.4% -26.2%
Croatia £27.5m 17.8% +8.9%
Poland £11.8m 7.6% +4.3%
Romania £5.6m 3.6% -14.5%
Italy £5.3m 3.5% -18.7%
Germany £4.4m 2.8% +7.2%
Malaysia £3.7m 2.4% +59.1%

Same subheading in other tariffs

World trade in 2024

4407.91 · US$2bn

Trade value (US$) no reported trade < US$638kUS$638k+US$11m+US$52m+> US$165m

Exports: 88
  1. United States: US$876m
  2. Croatia: US$195m
  3. France: US$165m
  4. Germany: US$91m
  5. Poland: US$84m
  6. Ukraine: US$82m
  7. Italy: US$79m
  8. Russia: US$71m
  9. Austria: US$52m
  10. Hungary: US$51m
  11. Canada: US$44m
  12. Romania: US$39m
  13. Serbia: US$34m
  14. Bosnia & Herzegovina: US$33m
  15. Slovakia: US$28m
  16. Netherlands: US$26m
  17. Belgium: US$25m
  18. Sweden: US$21m
  19. Slovenia: US$18m
  20. Finland: US$15m
  21. Lithuania: US$13m
  22. Spain: US$11m
  23. China: US$10m
  24. Latvia: US$8m
  25. Czechia: US$7m
  26. United Kingdom: US$5m
  27. Malaysia: US$4m
  28. Denmark: US$4m
  29. Türkiye: US$3m
  30. Bulgaria: US$3m
  31. Bolivia: US$2m
  32. Japan: US$2m
  33. Estonia: US$2m
  34. Australia: US$2m
  35. Thailand: US$1m
  36. Portugal: US$1m
  37. Ireland: US$965k
  38. Switzerland: US$899k
  39. New Zealand: US$885k
  40. Vietnam: US$817k
  41. Luxembourg: US$738k
  42. Ghana: US$715k
  43. Gabon: US$676k
  44. Brazil: US$638k
  45. Chile: US$480k
  46. Greece: US$479k
  47. Cameroon: US$340k
  48. Norway: US$324k
  49. North Macedonia: US$293k
  50. India: US$284k
  51. South Africa: US$274k
  52. Indonesia: US$248k
  53. Peru: US$229k
  54. Costa Rica: US$221k
  55. United Arab Emirates: US$182k
  56. Côte d’Ivoire: US$162k
  57. Taiwan: US$151k
  58. Congo - Brazzaville: US$132k
  59. Georgia: US$119k
  60. Hong Kong SAR China: US$119k

Top exporters

RankCountryValueShare
1 United States US$876m 41.4%
2 Croatia US$195m 9.2%
3 France US$165m 7.8%
4 Germany US$91m 4.3%
5 Poland US$84m 4%
6 Ukraine US$82m 3.9%
7 Italy US$79m 3.7%
8 Russia US$71m 3.3%
9 Austria US$52m 2.4%
10 Hungary US$51m 2.4%

Top importers

RankCountryValueShare
1 China US$426m 20.1%
2 United Kingdom US$207m 9.8%
3 Vietnam US$134m 6.3%
4 Canada US$123m 5.8%
5 Italy US$94m 4.4%
6 Germany US$87m 4.1%
7 Netherlands US$69m 3.2%
8 France US$62m 2.9%
9 Spain US$53m 2.5%
10 Austria US$50m 2.4%

Import duty on this product around the world 164

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

164

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
Argentina 6% 2023 · HS 2017
Armenia 11% 10% – 12% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 11% 10% – 12% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 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
Cayman Islands 17% 2021 · HS 2002
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 5% 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) 0% 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 5% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 3.5% 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 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 8.4% 5% – 12% 2023
Kenya 10% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 11% 10% – 12% 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 3.3%* 0.6% – 5.9% 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 11% 10% – 12% 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 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 3.5%* 0.6% – 6.3% 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 10% 2023
Thailand 1.7% 0% – 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 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. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
20174407.91unchanged
20124407.91unchanged
20074407.91unchanged
20024407.91unchanged
19964407.91unchanged
19924407.91unchanged

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 6

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.

  • N362532 U.S. CBP 2 July 2026 · 4407.91.00.63

    The tariff classification of various carbonized boards from China

  • N347673 U.S. CBP 18 April 2025 · 4407.91.00.63

    The tariff classification of Zig Zag oak barrel inserts from Chile

  • N347688 U.S. CBP 18 April 2025 · 4407.91.00.63

    The tariff classification of oak wood planks from Chile

  • N297922 U.S. CBP 11 July 2018 · 4407.91.00.63

    The tariff classification of solid wood boards and solid wood moldings from Canada

  • N282187 U.S. CBP 25 January 2017 · 4407.91.00.63

    The tariff classification of Viniblock products from Chile

  • 600012895 HMRC 2 May 2025 – 1 May 2028 · 4407 91 31 00

    Solid wooden floor made of oak.

In the UK Global Tariff, subheading 4407.91 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4407.91 into 4 tariff lines; the duty 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 sawn oak worth £154.4m (down 6% on the year before), at an average of £1.36 per kg; France supplied 29%, followed by United States.

World trade in sawn oak reached US$2bn in 2024, down 0.1% on 2023.

The United States was the largest exporter with 41.4% of the total, ahead of Croatia.

Products classified here

Questions and answers

What is the HS code for of oak (Quercus spp.)?

Of oak (Quercus spp.) fall under HS subheading 4407.91, part of heading 4407, in section IX of the Harmonized System.

What is the import duty on of oak (Quercus spp.) in the UK?

Under the UK Global Tariff, imports under 4407.91 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 oak (Quercus spp.) in the EU?

Under the EU Combined Nomenclature, imports under 4407.91 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 oak (Quercus spp.)?

The United States, with US$876m in 2024 (41.4% of world exports).

Which countries can export sawn oak 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 sawn oak?

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 sawn oak from?

In the 12 months to August 2026, the largest suppliers were France (29%), United States (24%) and Croatia (18%), out of total imports of £154.4m.

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Typical products

Everyday names, not part of the legal text.