Subheading · Chapter 44 · Heading 4408

4408.39

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

Customs duty Free standard rate · across 11 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. 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.

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 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£3.1m+39.9% · previous 12 months
Average import price£7.24 per kg
Jan 2024: £352kFeb 2024: £581kMar 2024: £480kApr 2024: £312kMay 2024: £264kJun 2024: £453kJul 2024: £272kAug 2024: £34kSept 2024: £129kOct 2024: £268kNov 2024: £217kDec 2024: £210kJan 2025: £221kFeb 2025: £180kMar 2025: £167kApr 2025: £169kMay 2025: £187kJun 2025: £142kJul 2025: £233kAug 2025: £85kSept 2025: £151kOct 2025: £200kNov 2025: £254kDec 2025: £113kJan 2026: £188kFeb 2026: £395kMar 2026: £275kApr 2026: £379kMay 2026: £182kJun 2026: £259kJul 2026: £309kAug 2026: £382k 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
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

World trade in 2024

4408.39 · US$904.7m

Trade value (US$) no reported trade < US$372.4kUS$372.4k+US$4.9m+US$17.5m+> US$79.4m

Exports: 95
  1. China: US$193.7m
  2. Gabon: US$167m
  3. Indonesia: US$79.4m
  4. Vietnam: US$71.6m
  5. Cameroon: US$55.8m
  6. Italy: US$55.2m
  7. Côte d’Ivoire: US$42.7m
  8. Thailand: US$34.4m
  9. Myanmar (Burma): US$29.1m
  10. India: US$17.5m
  11. Malaysia: US$16.5m
  12. Ghana: US$10.7m
  13. United States: US$9.4m
  14. Croatia: US$9.3m
  15. Spain: US$8.6m
  16. Congo - Brazzaville: US$7.6m
  17. Germany: US$7.4m
  18. France: US$7m
  19. Equatorial Guinea: US$6.7m
  20. Tanzania: US$6.6m
  21. Solomon Islands: US$6.3m
  22. Portugal: US$6m
  23. Belgium: US$5.4m
  24. Kenya: US$4.9m
  25. Laos: US$3.9m
  26. Taiwan: US$3.5m
  27. Uganda: US$3.4m
  28. Brazil: US$3.3m
  29. South Africa: US$2.5m
  30. Poland: US$2.3m
  31. Estonia: US$2.3m
  32. United Kingdom: US$2.2m
  33. Canada: US$2.1m
  34. Austria: US$1.7m
  35. Slovenia: US$1.7m
  36. Sri Lanka: US$1.6m
  37. Romania: US$1.6m
  38. Honduras: US$1.4m
  39. Netherlands: US$1.4m
  40. Czechia: US$1.3m
  41. Bolivia: US$1.2m
  42. Hungary: US$1.1m
  43. Mexico: US$875.9k
  44. Türkiye: US$722.9k
  45. Paraguay: US$574.2k
  46. Japan: US$565.1k
  47. Peru: US$428.3k
  48. Philippines: US$372.4k
  49. Hong Kong SAR China: US$351.6k
  50. Bulgaria: US$297.6k
  51. Greece: US$245.6k
  52. Madagascar: US$243.3k
  53. Mozambique: US$199k
  54. United Arab Emirates: US$182.7k
  55. Uruguay: US$171.6k
  56. Denmark: US$165.4k
  57. Guinea: US$158.1k
  58. Nigeria: US$148.5k
  59. Finland: US$140.8k
  60. Russia: US$139.7k

Top exporters

RankCountryValueShare
1 China US$193.7m 21.4%
2 Gabon US$167m 18.5%
3 Indonesia US$79.4m 8.8%
4 Vietnam US$71.6m 7.9%
5 Cameroon US$55.8m 6.2%
6 Italy US$55.2m 6.1%
7 Côte d’Ivoire US$42.7m 4.7%
8 Thailand US$34.4m 3.8%
9 Myanmar (Burma) US$29.1m 3.2%
10 India US$17.5m 1.9%

Top importers

RankCountryValueShare
1 China US$173.5m 19.2%
2 Nigeria US$151.4m 16.7%
3 India US$139.2m 15.4%
4 France US$70.7m 7.8%
5 Italy US$58.3m 6.4%
6 Morocco US$48.5m 5.4%
7 United States US$36.1m 4%
8 Spain US$19.9m 2.2%
9 Greece US$14.1m 1.6%
10 Taiwan US$13.8m 1.5%

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 26 November 2024 · 4408.39.02.50

    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.