4408.39: Sheets for veneering: of tropical wood, other

1. 4408 39 00 00 Other m³
2. Acajou d'afrique, limba, mahogany (swietenia spp.), obeche, okoumé, palissandre de para, palissandre de rio, palissandre de rose, sapelli, sipo, virola and white lauan m³
3. 4408 39 15 00 Sanded; end-jointed, whether or not planed or sanded Freem³
4. Other m³
5. 4408 39 21 00 Planed Freem³
6. 4408 39 30 00 Other Freem³
7. 4408 39 30 10 Okoumé sheets for veneering for plywood panels - with a largest dimension of 900mm or more, but not more than 3 250mm, - with a smallest dimension of 95mm or more but not more than 2 000mm, - with a thickness of 0.5mm or more, but not more than 4mm, - unsanded, - not planed, and - sawn, sliced or peeled lengthwise Freem³
8. 4408 39 30 90 Other Freem³
9. Other m³
10. 4408 39 55 00 Planed; sanded; end-jointed, whether or not planed or sanded Freem³
11. Other m³
12. 4408 39 70 00 Small boards for the manufacture of pencils Freem³
13. Other m³
14. 4408 39 85 00 Of a thickness not exceeding 1 mm Freem³
15. 4408 39 95 00 Of a thickness exceeding 1 mm Freem³
16. 4408 39 95 10 Iroko sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwise Freem³
17. 4408 39 95 20 Igaganga sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwise Freem³
18. 4408 39 95 30 Ozigo sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwise Freem³
19. 4408 39 95 90 Other Freem³

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£3.1m+39.9% · previous 12 months

Average import price£7.24 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Italy	£1.4m	45.3%	+42%
United States	£587k	19%	+1,695.4%
Germany	£347k	11.2%	+112.3%
Spain	£146k	4.7%	-38.8%
Slovenia	£119k	3.9%	+5.1%
Ghana	£101k	3.3%	+113.3%
China	£94k	3%	-22.6%
Gabon	£67k	2.2%	-22.9%

Same subheading in other tariffs

EU Free – 6% Third-country duty 7 tariff lines · average 3.7% Türkiye Free – 6% Third-country duty 8 tariff lines · average 3.9% USA Free General (MFN) 1 tariff line Canada Free General (MFN) 3 tariff lines Mexico Free General (MFN) 1 tariff line Brazil 5.4% – 9% General (MFN) 4 tariff lines · average 6.3% Argentina 5.4% – 9% General (MFN) 16 tariff lines · average 5.8% Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 20 tariff lines Japan Free – 6% General (MFN) 11 tariff lines · average 4.7% Taiwan Free – 8.5% General (MFN) 2 tariff lines · average 4.3% GCC 5% General (MFN) 3 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 7 tariff lines Nigeria 10% General (MFN) 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	China	US$194m	21.4%
2	Gabon	US$167m	18.5%
3	Indonesia	US$79m	8.8%
4	Vietnam	US$72m	7.9%
5	Cameroon	US$56m	6.2%
6	Italy	US$55m	6.1%
7	Côte d’Ivoire	US$43m	4.7%
8	Thailand	US$34m	3.8%
9	Myanmar (Burma)	US$29m	3.2%
10	India	US$17m	1.9%

Top importers

Rank	Country	Value	Share
1	China	US$173m	19.2%
2	Nigeria	US$151m	16.7%
3	India	US$139m	15.4%
4	France	US$71m	7.8%
5	Italy	US$58m	6.4%
6	Morocco	US$48m	5.4%
7	United States	US$36m	4%
8	Spain	US$20m	2.2%
9	Greece	US$14m	1.6%
10	Taiwan	US$14m	1.5%

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.

• 7.5%median duty
• 34number of duty-free countries (MFN)
• 50%highest: Papua New Guinea, Laos, Sudan

164

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%	6% – 10%	2023 · HS 2017
Armenia	8.1%	0% – 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	7.9%	0% – 12%	2021 · HS 2017
Belize	10%	5% – 15%	2023
Benin	10%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	10%		2023 · HS 2017
Bosnia & Herzegovina	0%		2022
Botswana	5%	0% – 10%	2023
Brazil	7%	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	4.6%	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	10%		2023 · HS 2017
Egypt	5%		2019 · HS 2017
El Salvador	7.5%	5% – 10%	2022
Equatorial Guinea	30%		2023
Eswatini	5%	0% – 10%	2023
Ethiopia	5%		2021 · HS 2017
European Union (27 countries)	3.7%	0% – 6%	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	4.7%	0% – 6%	2023
Jordan	0%		2023
Kazakhstan	5.6%	0% – 10%	2023
Kenya	25%		2023
Kiribati	10%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	7.9%	0% – 12%	2021 · HS 2017
Laos	40%		2023 · HS 2017
Lebanon	0%		2020 · HS 2017
Lesotho	5%	0% – 10%	2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	9.9%*		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	5%	0% – 10%	2023
Nauru	10%		2021 · HS 2017
Nepal	10%		2023
New Zealand	2.5%	0% – 5%	2023
Nicaragua	7.5%	5% – 10%	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%	0% – 10%	2023
Papua New Guinea	50%		2023
Paraguay	7%	6% – 10%	2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	5.7%	3% – 7%	2023
Qatar	5%		2023
Russia	7.9%	0% – 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	5%	0% – 10%	2023
South Korea	3.6%	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	33%*		2023
Syria	1%		2020 · HS 2012
Tajikistan	5%		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	3.7%	0% – 6%	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%	6% – 10%	2023 · HS 2017
Uzbekistan	0%		2021 · HS 2017
Vanuatu	15%		2023
Venezuela	7%	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

63412 Veneer sheets & other wood sawn lengthwise of thickness > 6mm

End use (BEC Rev. 5)

Intermediate goods · BEC 311210

CPC 2.1 product

31512 Veneer sheets and sheets for plywood and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, of non-coniferous wood

ISIC Rev. 4 activity

1621 Manufacture of veneer sheets and wood-based panels

Earlier HS editions

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

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. Import and export controls 20 July 2026

   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. Tariff change 4 June 2026

   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 →

Code history

Since 2017; before, these goods were classified under 4408.90.

Questions and answers