Subheading · Chapter 44 · Heading 4408
4408.10: Sheets for veneering: coniferous
Official description Coniferous
4408.10 is a six-digit subheading of heading 4408, sheets for veneering, chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4408 10 00 00 Coniferous m³
- 4408 10 15 00 Planed; sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4408 10 91 00 Small boards for the manufacture of pencils Freem³
- 4408 10 98 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)
- Tariff lines
- on 2 of 3 lines
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlQuarantine Release Certificate
- Applies to goods from
- all countries
- Legal act
- (EU) 2019/2072
- Documents
- 9115
- 991Y
- 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 - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- 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
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 |
|---|---|---|---|
 China | £431k | 27.1% | -64.1% |
 Slovenia | £340k | 21.4% | +131.7% |
 Czechia | £181k | 11.4% | +159.5% |
 Indonesia | £155k | 9.8% | +56.2% |
 Ireland | £86k | 5.4% | -44.7% |
 Gabon | £63k | 4% | — |
 Italy | £55k | 3.5% | +27.4% |
 United States | £46k | 2.9% | -60.9% |
Same subheading in other tariffs
EU Free – 4% Third-country duty 3 tariff lines · average 2.3% 
Türkiye Free – 4% Third-country duty 3 tariff lines · average 2.3% USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil 5.4% – 9% Third-country duty 3 tariff lines · average 6.6% 
Argentina 5.4% – 9% Third-country duty 10 tariff lines · average 6.1% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 31 tariff lines 
Japan Free – 6% Third-country duty 5 tariff lines · average 4.4% 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$336kUS$336k+US$3m+US$11m+> US$47m
Exports: 93
- Canada: US$218m
- Russia: US$49m
- China: US$47m
- Finland: US$37m
- New Zealand: US$25m
- United States: US$23m
- Sweden: US$17m
- Portugal: US$14m
- Austria: US$12m
- Germany: US$11m
- Chile: US$11m
- Spain: US$9m
- Indonesia: US$7m
- France: US$7m
- Poland: US$6m
- Romania: US$6m
- Italy: US$6m
- Brazil: US$5m
- Vietnam: US$5m
- India: US$4m
- Gabon: US$3m
- Slovenia: US$3m
- Czechia: US$3m
- Slovakia: US$3m
- Tanzania: US$3m
- Taiwan: US$2m
- Belgium: US$2m
- Malaysia: US$2m
- Ukraine: US$1m
- Netherlands: US$1m
- Latvia: US$1m
- Estonia: US$1m
- Argentina: US$1m
- United Kingdom: US$1m
- Croatia: US$1m
- Equatorial Guinea: US$1m
- Switzerland: US$843k
- Greece: US$702k
- Denmark: US$692k
- Laos: US$679k
- Serbia: US$666k
- Türkiye: US$612k
- Côte d’Ivoire: US$588k
- Australia: US$582k
- Japan: US$506k
- Singapore: US$412k
- Nepal: US$336k
- Hungary: US$281k
- South Korea: US$243k
- Bulgaria: US$243k
- Mexico: US$225k
- Myanmar (Burma): US$220k
- Philippines: US$201k
- Cameroon: US$162k
- United Arab Emirates: US$161k
- South Africa: US$138k
- Congo - Kinshasa: US$136k
- Ireland: US$132k
- Lithuania: US$129k
- Congo - Brazzaville: US$115k
Trade value (US$) no reported trade < US$60kUS$60k+US$1m+US$8m+> US$20m
Imports: 147
- United States: US$218m
- China: US$48m
- Sweden: US$25m
- Philippines: US$21m
- Spain: US$20m
- India: US$19m
- Canada: US$18m
- Germany: US$16m
- France: US$15m
- Malaysia: US$14m
- South Korea: US$13m
- Austria: US$10m
- Mexico: US$9m
- Australia: US$9m
- Morocco: US$8m
- Netherlands: US$7m
- Japan: US$7m
- Taiwan: US$7m
- Saudi Arabia: US$7m
- Italy: US$5m
- Vietnam: US$4m
- Czechia: US$4m
- Lithuania: US$4m
- Indonesia: US$4m
- Poland: US$3m
- Türkiye: US$3m
- Portugal: US$3m
- Switzerland: US$3m
- Pakistan: US$3m
- Croatia: US$3m
- United Kingdom: US$3m
- Romania: US$2m
- Cambodia: US$2m
- Belgium: US$2m
- Slovakia: US$2m
- Hungary: US$2m
- Brazil: US$1m
- Singapore: US$1m
- Serbia: US$1m
- Ireland: US$1m
- Denmark: US$1m
- Colombia: US$863k
- Bosnia & Herzegovina: US$827k
- Thailand: US$804k
- Slovenia: US$792k
- Israel: US$771k
- Latvia: US$728k
- Estonia: US$569k
- New Zealand: US$545k
- Tunisia: US$528k
- Gambia: US$508k
- Qatar: US$455k
- Nepal: US$423k
- Finland: US$391k
- Argentina: US$343k
- Norway: US$330k
- Mauritania: US$325k
- Guatemala: US$205k
- Egypt: US$178k
- Dominican Republic: US$171k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$218m | 38.8% |
| 2 |  Russia | US$49m | 8.7% |
| 3 | China | US$47m | 8.4% |
| 4 |  Finland | US$37m | 6.7% |
| 5 | New Zealand | US$25m | 4.5% |
| 6 | United States | US$23m | 4.1% |
| 7 |  Sweden | US$17m | 3% |
| 8 |  Portugal | US$14m | 2.5% |
| 9 |  Austria | US$12m | 2.2% |
| 10 |  Germany | US$11m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$218m | 38.8% |
| 2 | China | US$48m | 8.5% |
| 3 | Sweden | US$25m | 4.4% |
| 4 |  Philippines | US$21m | 3.7% |
| 5 |  Spain | US$20m | 3.6% |
| 6 |  India | US$19m | 3.4% |
| 7 | Canada | US$18m | 3.3% |
| 8 | Germany | US$16m | 2.9% |
| 9 |  France | US$15m | 2.7% |
| 10 |  Malaysia | US$14m | 2.5% |
Import duty on this product around the world 165
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.
- 7.5%median duty
- 34number of duty-free countries (MFN)
- 50%highest: Papua New Guinea, Laos, Sudan
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 8% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 30% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 10% | 5% – 15% | 2021 · HS 2007 |
| Argentina | 7.3% | 6% – 10% | 2023 · HS 2017 |
 Armenia | 11% | 10% – 12% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 4% | 0% – 5% | 2023 |
 Azerbaijan | 5% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 10% | 2023 · HS 2017 | |
 Barbados | 10% | 5% – 15% | 2022 · HS 2017 |
 Belarus | 11% | 10% – 12% | 2021 · HS 2017 |
 Belize | 10% | 5% – 15% | 2023 |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 10% | 2023 | |
| Brazil | 7.3% | 6% – 10% | 2023 · HS 2017 |
 Brunei | 5% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 10% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 4.5% | 4% – 6% | 2023 |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 7.5% | 5% – 10% | 2023 · HS 2017 |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 10% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 2.3% | 0% – 4% | 2023 |
 Fiji | 19% | 5% – 32% | 2023 |
 French Polynesia | 8% | 2023 | |
| Gabon | 30% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 10% | 5% – 15% | 2023 · HS 2012 |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 10% | 5% – 15% | 2023 · HS 2017 |
 Haiti | 3.5% | 2020 · HS 2017 | |
 Honduras | 10% | 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 | 7.5% | 0% – 15% | 2023 |
| Japan | 4.4% | 0% – 6% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 25% | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 11% | 10% – 12% | 2021 · HS 2017 |
 Laos | 40% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 10% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 3%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 25% | 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 | 2.5% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 15% | 2023 · HS 2017 | |
 Namibia | 10% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 10% | 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 | 10% | 2023 | |
 Papua New Guinea | 50% | 2023 | |
 Paraguay | 7.3% | 6% – 10% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
| Philippines | 5.7% | 3% – 7% | 2023 |
 Qatar | 5% | 2023 | |
| Russia | 11% | 10% – 12% | 2021 · HS 2017 |
 Rwanda | 25% | 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 | 25% | 2023 · HS 2017 | |
 South Africa | 10% | 2023 | |
 South Korea | 4.8% | 2% – 8% | 2023 |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 10% | 5% – 15% | 2023 |
 St Lucia | 7.5% | 0% – 15% | 2023 · HS 2012 |
 St Pierre & Miquelon | 4% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 10% | 5% – 15% | 2023 |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 10% | 5% – 15% | 2023 · HS 2007 |
| Switzerland | 2.8%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 7% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 7.5% | 0% – 15% | 2023 · HS 2012 |
| Türkiye | 2.6% | 0% – 4% | 2023 |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 25% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 7.3% | 6% – 10% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 7.6% | 6% – 10% | 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
- 63411 Veneer sheets & other wood sawn lengthwise of thickness < 6mm
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 31511 Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, of coniferous wood
- ISIC Rev. 4 activity
- 1621 Manufacture of veneer sheets and wood-based panels
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4408.10 | unchanged |
| 2012 | 4408.10 | unchanged |
| 2007 | 4408.10 | unchanged |
| 2002 | 4408.10 | unchanged |
| 1996 | 4408.10, 4412.13, 4412.14, 4412.19, 4412.22, 4412.29, 4412.92, 4412.99 | changed |
| 1992 | 4408.10, 4412.11, 4412.12, 4412.19, 4412.21, 4412.29, 4412.91, 4412.99 | changed |
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
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
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.
- N359629 U.S. CBP
The classification of wood veneers from Germany
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 4408.10 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4408.10 into 3 tariff lines; the duty is between 0% and 4% (average 2.3%). 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 £1.6m (down 21% on the year before), at an average of £0.39 per kg; China supplied 27%, followed by Slovenia.
World trade in these goods reached US$561m in 2024, up 0.2% on 2023.
Canada was the largest exporter with 38.8% of the total, ahead of Russia.
Questions and answers
What is the HS code for sheets for veneering: coniferous?
Sheets for veneering: coniferous fall under HS subheading 4408.10, part of heading 4408, in section IX of the Harmonized System.
What is the import duty on sheets for veneering: coniferous in the UK?
Under the UK Global Tariff, imports under 4408.10 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 sheets for veneering: coniferous in the EU?
Under the EU Combined Nomenclature, imports under 4408.10 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sheets for veneering: coniferous?
Canada, with US$218m in 2024 (38.8% 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 China (27%), Slovenia (21%) and Czechia (11%), out of total imports of £1.6m.