Subheading · Chapter 44 · Heading 4407

4407.96

4407.96: Of birch (Betula spp.)

Subheading 4407.96 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: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4407 96 00 00 Of birch (betula spp.) m³
  2. 4407 96 10 00 Planed; end-jointed, whether or not planed or sanded Freem³
  3. Other m³
  4. 4407 96 91 00 Sanded Freem³
  5. 4407 96 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 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, France, Germany, Italy, Japan, Lebanon, North Korea and 3 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£11.3m-11.1% · previous 12 months
Average import price£0.79 per kg
Jan 2024: £1.3mFeb 2024: £1.3mMar 2024: £764kApr 2024: £1.1mMay 2024: £1.2mJun 2024: £1.1mJul 2024: £1.1mAug 2024: £1.1mSept 2024: £827kOct 2024: £1.4mNov 2024: £1.4mDec 2024: £899kJan 2025: £886kFeb 2025: £1.1mMar 2025: £975kApr 2025: £1.2mMay 2025: £973kJun 2025: £1.2mJul 2025: £996kAug 2025: £876kSept 2025: £1.1mOct 2025: £1.1mNov 2025: £1.2mDec 2025: £945kJan 2026: £801kFeb 2026: £712kMar 2026: £1.2mApr 2026: £1mMay 2026: £1.2mJun 2026: £622kJul 2026: £779kAug 2026: £684k 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
Estonia £7.6m 67.3% -10.2%
Latvia £2.2m 19.8% -14%
Sweden £635k 5.6% -13.9%
Finland £526k 4.6% -14.4%
Georgia £192k 1.7% +93.2%
Germany £92k 0.8% -22.6%
Poland £17k 0.2% -2.9%
United States £4k 0% +43.5%

Same subheading in other tariffs

World trade in 2024

4407.96 · US$242m

Trade value (US$) no reported trade < US$77kUS$77k+US$1m+US$7m+> US$42m

Exports: 60
  1. Russia: US$109m
  2. China: US$42m
  3. Canada: US$17m
  4. Latvia: US$16m
  5. Estonia: US$16m
  6. Vietnam: US$7m
  7. Finland: US$6m
  8. United States: US$4m
  9. Lithuania: US$4m
  10. Poland: US$4m
  11. Indonesia: US$3m
  12. Netherlands: US$3m
  13. Sweden: US$2m
  14. Uzbekistan: US$2m
  15. Thailand: US$1m
  16. Türkiye: US$1m
  17. Kuwait: US$832k
  18. Germany: US$595k
  19. Hungary: US$522k
  20. Austria: US$463k
  21. Italy: US$444k
  22. France: US$305k
  23. Ukraine: US$241k
  24. Japan: US$195k
  25. Romania: US$194k
  26. Spain: US$188k
  27. Cameroon: US$102k
  28. Czechia: US$93k
  29. United Kingdom: US$77k
  30. Georgia: US$75k
  31. United Arab Emirates: US$67k
  32. Australia: US$63k
  33. Bosnia & Herzegovina: US$63k
  34. Portugal: US$58k
  35. Argentina: US$48k
  36. Kazakhstan: US$45k
  37. Malaysia: US$45k
  38. Uruguay: US$36k
  39. Slovenia: US$36k
  40. Belarus: US$32k
  41. Serbia: US$29k
  42. Croatia: US$29k
  43. North Macedonia: US$21k
  44. Slovakia: US$19k
  45. Norway: US$16k
  46. Kyrgyzstan: US$13k
  47. Switzerland: US$10k
  48. Myanmar (Burma): US$10k
  49. Peru: US$9k
  50. Ireland: US$4k
  51. Greece: US$2k
  52. Denmark: US$900
  53. Jordan: US$800
  54. Laos: US$500
  55. Colombia: US$300
  56. Saudi Arabia: US$300
  57. South Korea: US$100
  58. South Africa: US$100
  59. Guatemala: US$0
  60. Luxembourg: US$0

Top exporters

RankCountryValueShare
1 Russia US$109m 45%
2 China US$42m 17.2%
3 Canada US$17m 7%
4 Latvia US$16m 6.8%
5 Estonia US$16m 6.6%
6 Vietnam US$7m 2.9%
7 Finland US$6m 2.6%
8 United States US$4m 1.7%
9 Lithuania US$4m 1.6%
10 Poland US$4m 1.5%

Top importers

RankCountryValueShare
1 China US$104m 42.9%
2 United States US$34m 14%
3 Vietnam US$24m 10.1%
4 United Kingdom US$17m 7%
5 Malaysia US$10m 4%
6 Estonia US$8m 3.3%
7 Cambodia US$7m 3%
8 Thailand US$5m 1.9%
9 Kazakhstan US$3m 1.2%
10 Japan US$3m 1.1%

Import duty on this product around the world 149

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
  • 47number of duty-free countries (MFN)
  • 40%highest: Sudan, Zambia, Cameroon

149

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Anguilla 5% 2021 · HS 2017
Argentina 6% 2023 · HS 2017
Armenia 11% 10% – 13% 2023
Australia 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 12% 10% – 13% 2021 · HS 2017
Belize 15% 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
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
Costa Rica 5% 2023
Côte d’Ivoire 10% 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) 0.8% 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
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 0% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 12% 10% – 13% 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 19%* 5.3% – 32% 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 7.5% 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
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 12% 10% – 13% 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 Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 40% 2021 · HS 2017
Switzerland 10%* 2.9% – 17% 2023
Tanzania 10% 2023
Thailand 2.5% 0% – 5% 2023
Togo 10% 2023
Tonga 0% 2023 · HS 2017
Türkiye 0.8% 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
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
20174407.96unchanged
20124407.99changed
20074407.99changed
20024407.99changed
19964407.99changed
19924407.99changed

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.

  • N319238 U.S. CBP 20 May 2021 · 4407.96.00.11

    The tariff classification of craft kits from China

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. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

Code history

Since 2017; before, these goods were classified under 4407.99.

The UK Global Tariff divides subheading 4407.96 into 3 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4407.96 covers 3 tariff lines and the duty is between 0% and 2.5%. 2 of them are 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 £11.3m between September 2025 and August 2026 (down 11% on the year before); Estonia supplied 67%, followed by Latvia.

In 2024, countries exported these goods worth US$242m (−23.4% year on year).

The largest exporter was Russia (US$109m), followed by China.

Questions and answers

What is the HS code for of birch (Betula spp.)?

Of birch (Betula spp.) fall under HS subheading 4407.96, part of heading 4407, in section IX of the Harmonized System.

What is the import duty on of birch (Betula spp.) in the UK?

Under the UK Global Tariff, imports under 4407.96 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 birch (Betula spp.) in the EU?

Under the EU Combined Nomenclature, imports under 4407.96 from countries without a preferential agreement are charged at 0% to 2.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most of birch (Betula spp.)?

Russia, with US$109m in 2024 (45% 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 Estonia (67%), Latvia (20%) and Sweden (6%), out of total imports of £11.3m.

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