Subheading · Chapter 44 · Heading 4407
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
Rates by national line · UK Global Tariff
UK lines →- 4407 91 00 00 Of oak (quercus spp.)
- 4407 91 15 00 Sanded; end-jointed, whether or not planed or sanded Freem³
- Other
- Planed
- 4407 91 31 00 Blocks, strips and friezes for parquet or wood block flooring, not assembled Freem²
- 4407 91 39 00 Other Freem³
- 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 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$638kUS$638k+US$11m+US$52m+> US$165m
Exports: 88
- United States: US$876m
- Croatia: US$195m
- France: US$165m
- Germany: US$91m
- Poland: US$84m
- Ukraine: US$82m
- Italy: US$79m
- Russia: US$71m
- Austria: US$52m
- Hungary: US$51m
- Canada: US$44m
- Romania: US$39m
- Serbia: US$34m
- Bosnia & Herzegovina: US$33m
- Slovakia: US$28m
- Netherlands: US$26m
- Belgium: US$25m
- Sweden: US$21m
- Slovenia: US$18m
- Finland: US$15m
- Lithuania: US$13m
- Spain: US$11m
- China: US$10m
- Latvia: US$8m
- Czechia: US$7m
- United Kingdom: US$5m
- Malaysia: US$4m
- Denmark: US$4m
- Türkiye: US$3m
- Bulgaria: US$3m
- Bolivia: US$2m
- Japan: US$2m
- Estonia: US$2m
- Australia: US$2m
- Thailand: US$1m
- Portugal: US$1m
- Ireland: US$965k
- Switzerland: US$899k
- New Zealand: US$885k
- Vietnam: US$817k
- Luxembourg: US$738k
- Ghana: US$715k
- Gabon: US$676k
- Brazil: US$638k
- Chile: US$480k
- Greece: US$479k
- Cameroon: US$340k
- Norway: US$324k
- North Macedonia: US$293k
- India: US$284k
- South Africa: US$274k
- Indonesia: US$248k
- Peru: US$229k
- Costa Rica: US$221k
- United Arab Emirates: US$182k
- Côte d’Ivoire: US$162k
- Taiwan: US$151k
- Congo - Brazzaville: US$132k
- Georgia: US$119k
- Hong Kong SAR China: US$119k
Trade value (US$) no reported trade < US$449kUS$449k+US$12m+US$30m+> US$94m
Imports: 154
- China: US$426m
- United Kingdom: US$207m
- Vietnam: US$134m
- Canada: US$123m
- Italy: US$94m
- Germany: US$87m
- Netherlands: US$69m
- France: US$62m
- Spain: US$53m
- Austria: US$50m
- Lithuania: US$46m
- Belgium: US$46m
- Poland: US$39m
- Switzerland: US$35m
- Saudi Arabia: US$35m
- Indonesia: US$30m
- Mexico: US$29m
- Denmark: US$28m
- Japan: US$28m
- Australia: US$27m
- Bosnia & Herzegovina: US$25m
- United States: US$23m
- Croatia: US$23m
- Slovenia: US$20m
- Hungary: US$19m
- Portugal: US$19m
- Sweden: US$19m
- Cambodia: US$17m
- United Arab Emirates: US$16m
- Serbia: US$16m
- Ireland: US$15m
- Norway: US$15m
- Thailand: US$15m
- Czechia: US$15m
- Malaysia: US$15m
- South Africa: US$13m
- Israel: US$13m
- Slovakia: US$13m
- Romania: US$12m
- India: US$12m
- Türkiye: US$11m
- Estonia: US$9m
- Morocco: US$9m
- Finland: US$9m
- Chile: US$8m
- Greece: US$7m
- Bulgaria: US$7m
- South Korea: US$6m
- Latvia: US$5m
- Egypt: US$5m
- New Zealand: US$5m
- Lebanon: US$5m
- Taiwan: US$4m
- Dominican Republic: US$4m
- Luxembourg: US$4m
- Pakistan: US$2m
- Cyprus: US$2m
- Qatar: US$2m
- Guatemala: US$2m
- Ukraine: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of various carbonized boards from China
- N347673 U.S. CBP
The tariff classification of Zig Zag oak barrel inserts from Chile
- N347688 U.S. CBP
The tariff classification of oak wood planks from Chile
- N297922 U.S. CBP
The tariff classification of solid wood boards and solid wood moldings from Canada
- N282187 U.S. CBP
The tariff classification of Viniblock products from Chile
- 600012895 HMRC
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.