Subheading · Chapter 44 · Heading 4408
4408.39: Sheets for veneering: of tropical wood, other
Official description Other
Subheading 4408.39 belongs to heading 4408 (sheets for veneering) in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4408 39 00 00 Other m³
- 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
- 4408 39 15 00 Sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4408 39 21 00 Planed Freem³
- 4408 39 30 00 Other Freem³
- 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
- 4408 39 30 90 Other Freem³
- Other m³
- 4408 39 55 00 Planed; sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4408 39 70 00 Small boards for the manufacture of pencils Freem³
- Other m³
- 4408 39 85 00 Of a thickness not exceeding 1 mm Freem³
- 4408 39 95 00 Of a thickness exceeding 1 mm Freem³
- 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
- 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
- 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
- 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.
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 10 of 11 lines
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
- Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
- 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 |
|---|---|---|---|
| £1.4m | 45.3% | +42% | |
| £587k | 19% | +1,695.4% | |
| £347k | 11.2% | +112.3% | |
| £146k | 4.7% | -38.8% | |
| £119k | 3.9% | +5.1% | |
| £101k | 3.3% | +113.3% | |
| £94k | 3% | -22.6% | |
| £67k | 2.2% | -22.9% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$372.4kUS$372.4k+US$4.9m+US$17.5m+> US$79.4m
Exports: 95
- China: US$193.7m
- Gabon: US$167m
- Indonesia: US$79.4m
- Vietnam: US$71.6m
- Cameroon: US$55.8m
- Italy: US$55.2m
- Côte d’Ivoire: US$42.7m
- Thailand: US$34.4m
- Myanmar (Burma): US$29.1m
- India: US$17.5m
- Malaysia: US$16.5m
- Ghana: US$10.7m
- United States: US$9.4m
- Croatia: US$9.3m
- Spain: US$8.6m
- Congo - Brazzaville: US$7.6m
- Germany: US$7.4m
- France: US$7m
- Equatorial Guinea: US$6.7m
- Tanzania: US$6.6m
- Solomon Islands: US$6.3m
- Portugal: US$6m
- Belgium: US$5.4m
- Kenya: US$4.9m
- Laos: US$3.9m
- Taiwan: US$3.5m
- Uganda: US$3.4m
- Brazil: US$3.3m
- South Africa: US$2.5m
- Poland: US$2.3m
- Estonia: US$2.3m
- United Kingdom: US$2.2m
- Canada: US$2.1m
- Austria: US$1.7m
- Slovenia: US$1.7m
- Sri Lanka: US$1.6m
- Romania: US$1.6m
- Honduras: US$1.4m
- Netherlands: US$1.4m
- Czechia: US$1.3m
- Bolivia: US$1.2m
- Hungary: US$1.1m
- Mexico: US$875.9k
- Türkiye: US$722.9k
- Paraguay: US$574.2k
- Japan: US$565.1k
- Peru: US$428.3k
- Philippines: US$372.4k
- Hong Kong SAR China: US$351.6k
- Bulgaria: US$297.6k
- Greece: US$245.6k
- Madagascar: US$243.3k
- Mozambique: US$199k
- United Arab Emirates: US$182.7k
- Uruguay: US$171.6k
- Denmark: US$165.4k
- Guinea: US$158.1k
- Nigeria: US$148.5k
- Finland: US$140.8k
- Russia: US$139.7k
Trade value (US$) no reported trade < US$158kUS$158k+US$2.2m+US$8.9m+> US$58.3m
Imports: 147
- China: US$173.5m
- Nigeria: US$151.4m
- India: US$139.2m
- France: US$70.7m
- Italy: US$58.3m
- Morocco: US$48.5m
- United States: US$36.1m
- Spain: US$19.9m
- Greece: US$14.1m
- Taiwan: US$13.8m
- South Korea: US$13.2m
- Türkiye: US$12.3m
- Japan: US$10.9m
- Mexico: US$10.3m
- Belgium: US$8.9m
- Germany: US$8.5m
- Slovakia: US$7.7m
- Nepal: US$7.5m
- Bangladesh: US$6.7m
- Vietnam: US$6.6m
- Romania: US$6.4m
- Netherlands: US$5.9m
- United Arab Emirates: US$5.3m
- Canada: US$5m
- United Kingdom: US$4.1m
- Philippines: US$3.2m
- Russia: US$3m
- Ireland: US$3m
- Portugal: US$3m
- Denmark: US$2.8m
- Austria: US$2.8m
- Cambodia: US$2.7m
- Slovenia: US$2.6m
- Brazil: US$2.4m
- Malaysia: US$2.3m
- Hungary: US$2.2m
- Poland: US$2.2m
- Indonesia: US$1.8m
- Saudi Arabia: US$1.7m
- Australia: US$1.5m
- South Africa: US$1.4m
- Sweden: US$1.4m
- Tunisia: US$1.3m
- Estonia: US$1.2m
- Latvia: US$1m
- Finland: US$995.8k
- Dominican Republic: US$891.4k
- Argentina: US$860.3k
- Czechia: US$815.8k
- Switzerland: US$795.2k
- Egypt: US$772.3k
- Hong Kong SAR China: US$758k
- Ukraine: US$736.7k
- Bulgaria: US$726.7k
- Sri Lanka: US$692.7k
- Honduras: US$618.1k
- Pakistan: US$606.5k
- Serbia: US$526.1k
- Thailand: US$524.9k
- Lithuania: US$418.2k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$193.7m | 21.4% | |
| 2 | US$167m | 18.5% | |
| 3 | US$79.4m | 8.8% | |
| 4 | US$71.6m | 7.9% | |
| 5 | US$55.8m | 6.2% | |
| 6 | US$55.2m | 6.1% | |
| 7 | US$42.7m | 4.7% | |
| 8 | US$34.4m | 3.8% | |
| 9 | US$29.1m | 3.2% | |
| 10 | US$17.5m | 1.9% |
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.
- N343597 U.S. CBP
The tariff classification engineered wood veneer sheets with fleece backing from China
Code history
Since 2017; before, these goods were classified under 4408.90.
The UK Global Tariff divides subheading 4408.39 into 11 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4408.39 covers 7 tariff lines and the duty is between 0% and 6%. 1 of them is 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 £3.1m between September 2025 and August 2026 (up 40% on the year before); Italy supplied 45%, followed by United States.
In 2024, countries exported these goods worth US$904.7m (−4.4% year on year).
The largest exporter was China (US$193.7m), followed by Gabon.
Questions and answers
What is the HS code for sheets for veneering: of tropical wood, other?
Sheets for veneering: of tropical wood, other fall under HS subheading 4408.39, part of heading 4408, in section IX of the Harmonized System.
What is the import duty on sheets for veneering: of tropical wood, other in the UK?
Under the UK Global Tariff, imports under 4408.39 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: of tropical wood, other in the EU?
Under the EU Combined Nomenclature, imports under 4408.39 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most sheets for veneering: of tropical wood, other?
China, with US$193.7m in 2024 (21.4% 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 Italy (45%), United States (19%) and Germany (11%), out of total imports of £3.1m.