Subheading · Chapter 44 · Heading 4408

4408.90

4408.90: Sheets for veneering: other

Other veneer sheets

Official description Other

4408.90 is the HS subheading for other veneer sheets, under heading 4408 in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4408 90 00 00 Other m³
  2. 4408 90 15 00 Planed; sanded; end-jointed, whether or not planed or sanded Freem³
  3. Other m³
  4. 4408 90 35 00 Small boards for the manufacture of pencils Freem³
  5. Other m³
  6. 4408 90 85 00 Of a thickness not exceeding 1 mm Freem³
  7. 4408 90 95 00 Of a thickness exceeding 1 mm 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 3 of 4 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
    • 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 - 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£30.4m+38.9% · previous 12 months
Average import price£5.41 per kg
Jan 2024: £1.5mFeb 2024: £2.8mMar 2024: £1.7mApr 2024: £1.9mMay 2024: £1.9mJun 2024: £2.1mJul 2024: £2.6mAug 2024: £1mSept 2024: £1.6mOct 2024: £2.1mNov 2024: £1.7mDec 2024: £952kJan 2025: £1.9mFeb 2025: £1.6mMar 2025: £2.2mApr 2025: £1.7mMay 2025: £2.4mJun 2025: £2.2mJul 2025: £2.4mAug 2025: £1.3mSept 2025: £2.5mOct 2025: £2.6mNov 2025: £4.2mDec 2025: £1.9mJan 2026: £2.2mFeb 2026: £2.1mMar 2026: £2.2mApr 2026: £2.3mMay 2026: £1.9mJun 2026: £3mJul 2026: £3.4mAug 2026: £2.1m 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
Spain £5.5m 18.2% +84.2%
Romania £4.1m 13.5% +70.3%
China £4.1m 13.4% +115.8%
Slovenia £3.7m 12.2% +21.4%
Germany £3.5m 11.6% +7%
United States £2.6m 8.5% +27.7%
Italy £1.3m 4.4% +8.9%
Portugal £1.1m 3.5% +80.3%

Same subheading in other tariffs

World trade in 2024

4408.90 · US$3bn

Trade value (US$) no reported trade < US$886kUS$886k+US$10m+US$73m+> US$138m

Exports: 133
  1. China: US$578m
  2. United States: US$298m
  3. Ukraine: US$220m
  4. Germany: US$138m
  5. Russia: US$128m
  6. Croatia: US$123m
  7. Vietnam: US$111m
  8. Romania: US$105m
  9. Italy: US$97m
  10. Canada: US$97m
  11. Spain: US$94m
  12. Gabon: US$74m
  13. France: US$73m
  14. Czechia: US$73m
  15. Estonia: US$72m
  16. Portugal: US$54m
  17. Poland: US$53m
  18. Slovenia: US$50m
  19. Finland: US$49m
  20. Austria: US$49m
  21. Latvia: US$38m
  22. Indonesia: US$35m
  23. Türkiye: US$35m
  24. Lithuania: US$32m
  25. Belgium: US$31m
  26. Slovakia: US$29m
  27. Serbia: US$28m
  28. Brazil: US$27m
  29. Hungary: US$25m
  30. Bosnia & Herzegovina: US$19m
  31. Tanzania: US$11m
  32. Thailand: US$11m
  33. Netherlands: US$10m
  34. Malaysia: US$10m
  35. India: US$9m
  36. Nepal: US$9m
  37. Denmark: US$8m
  38. Greece: US$7m
  39. Ghana: US$7m
  40. Bulgaria: US$7m
  41. Kazakhstan: US$7m
  42. United Kingdom: US$6m
  43. Japan: US$5m
  44. Myanmar (Burma): US$5m
  45. Taiwan: US$4m
  46. Laos: US$4m
  47. Cameroon: US$3m
  48. Hong Kong SAR China: US$3m
  49. South Africa: US$3m
  50. Switzerland: US$3m
  51. Paraguay: US$2m
  52. South Korea: US$2m
  53. Ireland: US$2m
  54. Australia: US$2m
  55. Philippines: US$2m
  56. Uganda: US$2m
  57. Singapore: US$1m
  58. Papua New Guinea: US$1m
  59. Belarus: US$1m
  60. Sweden: US$1m

Top exporters

RankCountryValueShare
1 China US$578m 19.3%
2 United States US$298m 9.9%
3 Ukraine US$220m 7.3%
4 Germany US$138m 4.6%
5 Russia US$128m 4.3%
6 Croatia US$123m 4.1%
7 Vietnam US$111m 3.7%
8 Romania US$105m 3.5%
9 Italy US$97m 3.2%
10 Canada US$97m 3.2%

Top importers

RankCountryValueShare
1 India US$195m 6.5%
2 Vietnam US$180m 6%
3 United States US$166m 5.5%
4 China US$161m 5.4%
5 Italy US$159m 5.3%
6 Canada US$147m 4.9%
7 Spain US$135m 4.5%
8 Poland US$134m 4.5%
9 Germany US$123m 4.1%
10 Cambodia US$111m 3.7%

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.

  • 8%median duty
  • 34number of duty-free countries (MFN)
  • 50%highest: Papua New Guinea, Laos, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 30% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 8% 6% – 10% 2023 · HS 2017
Armenia 10% 7% – 12% 2023
Aruba 6% 2021 · HS 2012
Australia 4.2% 0% – 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 10% 7% – 12% 2021 · HS 2017
Belize 15% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 5% 0% – 10% 2023
Brazil 8% 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 3.2% 3% – 4% 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 15% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 5% 0% – 10% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 2.8% 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 15% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 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 15% 2023
Japan 5.7% 5% – 6% 2023
Jordan 0% 2023
Kazakhstan 9.5% 7% – 10% 2023
Kenya 25% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 7% – 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 7.7%* 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 5% 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 0% 2023
Papua New Guinea 50% 2023
Paraguay 8% 6% – 10% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 10% 7% – 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 5% 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 4.2% 2% – 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 12%* 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 15% 2023 · HS 2012
Türkiye 2.8% 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 8% 6% – 10% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 8% 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

HSCode
20174408.90unchanged
20124408.90changed
20074408.90changed
20024408.90changed
19964408.90, 4412.13, 4412.14, 4412.19, 4412.22, 4412.23, 4412.29, 4412.92, 4412.93, 4412.99changed
19924408.90, 4412.11, 4412.12, 4412.19, 4412.21, 4412.29, 4412.91, 4412.99changed

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

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 4

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 3 April 2026 · 4408.90.01.56

    The classification of wood veneers from Germany

  • N358917 U.S. CBP 5 March 2026 · 4408.90.01.37

    The classification and country of origin of wood veneers

  • N343597 U.S. CBP 26 November 2024 · 4408.90.01.97

    The tariff classification engineered wood veneer sheets with fleece backing from China

  • N320041 U.S. CBP 2 July 2021 · 4408.90.01.97

    The tariff classification of bamboo core boards, bamboo veneers, and cork sheet from China

In the UK Global Tariff, subheading 4408.90 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4408.90 into 4 tariff lines; the duty is between 0% and 4% (average 2.8%). 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 other veneer sheets worth £30.4m (up 39% on the year before), at an average of £5.41 per kg; Spain supplied 18%, followed by Romania.

World trade in other veneer sheets reached US$3bn in 2024, down 2.8% on 2023.

China was the largest exporter with 19.3% of the total, ahead of the United States.

Questions and answers

What is the HS code for sheets for veneering: other?

Sheets for veneering: other fall under HS subheading 4408.90, part of heading 4408, in section IX of the Harmonized System.

What is the import duty on sheets for veneering: other in the UK?

Under the UK Global Tariff, imports under 4408.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 4408.90 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: other?

China, with US$578m in 2024 (19.3% of world exports).

Which countries can export other veneer sheets 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 other veneer sheets?

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 other veneer sheets from?

In the 12 months to August 2026, the largest suppliers were Spain (18%), Romania (14%) and China (13%), out of total imports of £30.4m.

Download as CSV Follow changes (RSS)