Subheading · Chapter 44 · Heading 4408
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
Rates by national line · UK Global Tariff
UK lines →- 4408 90 00 00 Other m³
- 4408 90 15 00 Planed; sanded; end-jointed, whether or not planed or sanded Freem³
- Other m³
- 4408 90 35 00 Small boards for the manufacture of pencils Freem³
- Other m³
- 4408 90 85 00 Of a thickness not exceeding 1 mm Freem³
- 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
- 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$885.6kUS$885.6k+US$10.3m+US$73.2m+> US$138.3m
Exports: 133
- China: US$578.3m
- United States: US$297.7m
- Ukraine: US$220.1m
- Germany: US$138.3m
- Russia: US$128.4m
- Croatia: US$123.3m
- Vietnam: US$111.2m
- Romania: US$104.5m
- Italy: US$97.4m
- Canada: US$97.1m
- Spain: US$93.9m
- Gabon: US$73.8m
- France: US$73.2m
- Czechia: US$72.5m
- Estonia: US$72.5m
- Portugal: US$53.9m
- Poland: US$53.5m
- Slovenia: US$49.6m
- Finland: US$48.9m
- Austria: US$48.7m
- Latvia: US$38.3m
- Indonesia: US$35.3m
- Türkiye: US$34.9m
- Lithuania: US$32m
- Belgium: US$31.1m
- Slovakia: US$29.1m
- Serbia: US$28.2m
- Brazil: US$26.7m
- Hungary: US$25.5m
- Bosnia & Herzegovina: US$19m
- Tanzania: US$11.2m
- Thailand: US$10.5m
- Netherlands: US$10.3m
- Malaysia: US$10.1m
- India: US$9.4m
- Nepal: US$9.2m
- Denmark: US$8m
- Greece: US$7m
- Ghana: US$7m
- Bulgaria: US$6.9m
- Kazakhstan: US$6.5m
- United Kingdom: US$5.5m
- Japan: US$5m
- Myanmar (Burma): US$4.5m
- Taiwan: US$4.5m
- Laos: US$3.7m
- Cameroon: US$3.1m
- Hong Kong SAR China: US$2.7m
- South Africa: US$2.6m
- Switzerland: US$2.5m
- Paraguay: US$2.5m
- South Korea: US$2.4m
- Ireland: US$2.4m
- Australia: US$2.3m
- Philippines: US$1.7m
- Uganda: US$1.6m
- Singapore: US$1.5m
- Papua New Guinea: US$1.4m
- Belarus: US$1.3m
- Sweden: US$1.2m
Trade value (US$) no reported trade < US$623.9kUS$623.9k+US$10.3m+US$50.6m+> US$147.3m
Imports: 185
- India: US$194.6m
- Vietnam: US$180.2m
- United States: US$166.1m
- China: US$161.3m
- Italy: US$158.9m
- Canada: US$147.3m
- Spain: US$135.3m
- Poland: US$134.3m
- Germany: US$122.9m
- Cambodia: US$110.6m
- Austria: US$104.2m
- Indonesia: US$89.8m
- Türkiye: US$89m
- Belgium: US$75.6m
- Portugal: US$56.7m
- Malaysia: US$56.6m
- Latvia: US$52.5m
- Hungary: US$51m
- France: US$50.6m
- Thailand: US$46.8m
- Taiwan: US$46.4m
- Mexico: US$43.8m
- Estonia: US$43.3m
- Egypt: US$37m
- Slovakia: US$35.7m
- Netherlands: US$32.8m
- Lithuania: US$31.3m
- Czechia: US$29.2m
- Russia: US$28m
- Sweden: US$27.6m
- United Kingdom: US$27.6m
- Greece: US$27.3m
- United Arab Emirates: US$26.8m
- Romania: US$25.9m
- Japan: US$22.6m
- Croatia: US$22m
- South Korea: US$20.2m
- Morocco: US$20.1m
- Slovenia: US$18.6m
- Switzerland: US$15.6m
- Ukraine: US$15.2m
- Norway: US$14.8m
- Australia: US$12.6m
- Philippines: US$12m
- Denmark: US$11.7m
- Brazil: US$10.3m
- Bulgaria: US$9.9m
- Israel: US$9.6m
- South Africa: US$9.3m
- Serbia: US$8.4m
- Iran: US$8.2m
- Bosnia & Herzegovina: US$7.2m
- Moldova: US$7.1m
- Honduras: US$7m
- Finland: US$6.3m
- Saudi Arabia: US$5.3m
- Tunisia: US$5.3m
- Ireland: US$5m
- Nigeria: US$5m
- Pakistan: US$3.8m
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
The classification of wood veneers from Germany
- N358917 U.S. CBP
The classification and country of origin of wood veneers
- N343597 U.S. CBP
The tariff classification engineered wood veneer sheets with fleece backing from China
- N320041 U.S. CBP
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$578.3m 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.