Subheading · Chapter 44 · Heading 4410

4410.11

4410.11: Particle board, oriented strand board: of wood, particle board

Particle board

Official description Particle board

4410.11 is the HS subheading for particle board, under heading 4410 in chapter 44.

What you pay

Importing into UK

Customs duty 6% standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4410 11 00 00 Particle board m³
  2. 4410 11 10 00 Unworked or not further worked than sanded (raw board) 6%m³
  3. 4410 11 30 00 Surface-covered with melamine-impregnated paper 6%m³
  4. 4410 11 50 00 Surface-covered with decorative laminates of plastics 6%m³
  5. 4410 11 90 00 Other 6%m³

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)

Import requirements 3

  • 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 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)—6%
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
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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£155.1m+16.9% · previous 12 months
Average import price£0.48 per kg
Jan 2024: £12.3mFeb 2024: £13mMar 2024: £11.9mApr 2024: £11.6mMay 2024: £12.4mJun 2024: £14mJul 2024: £13.9mAug 2024: £11.6mSept 2024: £9.2mOct 2024: £12.3mNov 2024: £11.2mDec 2024: £9mJan 2025: £9.1mFeb 2025: £11.2mMar 2025: £12.1mApr 2025: £10.5mMay 2025: £12.1mJun 2025: £12.1mJul 2025: £10.1mAug 2025: £13.9mSept 2025: £12mOct 2025: £17.3mNov 2025: £14.8mDec 2025: £10.4mJan 2026: £12.4mFeb 2026: £11.3mMar 2026: £14.9mApr 2026: £12.6mMay 2026: £11.9mJun 2026: £12.5mJul 2026: £14mAug 2026: £11.1m 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
Germany £40.7m 26.2% +5.7%
Belgium £29.9m 19.3% +14.6%
Portugal £13.1m 8.4% -36.2%
France £12.6m 8.1% +117.9%
Luxembourg £12.2m 7.9% +840.3%
Poland £7.4m 4.7% +25.1%
Spain £7.3m 4.7% -21.5%
Austria £6.6m 4.2% +16.8%

Same subheading in other tariffs

World trade in 2024

4410.11 · US$6bn

Trade value (US$) no reported trade < US$3mUS$3m+US$48m+US$249m+> US$339m

Exports: 122
  1. Austria: US$743m
  2. Germany: US$596m
  3. Thailand: US$445m
  4. France: US$339m
  5. Poland: US$313m
  6. Spain: US$286m
  7. Russia: US$285m
  8. Belgium: US$284m
  9. Italy: US$272m
  10. Türkiye: US$268m
  11. Romania: US$266m
  12. Canada: US$249m
  13. Portugal: US$154m
  14. United States: US$151m
  15. Czechia: US$136m
  16. China: US$133m
  17. Slovakia: US$130m
  18. Brazil: US$115m
  19. Chile: US$110m
  20. Bulgaria: US$93m
  21. Switzerland: US$86m
  22. Hungary: US$79m
  23. Latvia: US$75m
  24. Belarus: US$74m
  25. Ukraine: US$71m
  26. Norway: US$61m
  27. South Africa: US$59m
  28. Croatia: US$57m
  29. Sweden: US$48m
  30. Lithuania: US$47m
  31. Malaysia: US$42m
  32. United Kingdom: US$36m
  33. Denmark: US$29m
  34. Netherlands: US$26m
  35. Vietnam: US$20m
  36. Kazakhstan: US$19m
  37. Indonesia: US$17m
  38. Mexico: US$17m
  39. Greece: US$16m
  40. Luxembourg: US$14m
  41. Ecuador: US$14m
  42. Serbia: US$13m
  43. New Zealand: US$12m
  44. Finland: US$10m
  45. Argentina: US$9m
  46. Uzbekistan: US$9m
  47. Ireland: US$8m
  48. Estonia: US$8m
  49. India: US$8m
  50. Japan: US$7m
  51. Eswatini: US$7m
  52. Pakistan: US$6m
  53. Georgia: US$5m
  54. Iran: US$4m
  55. Uganda: US$4m
  56. Slovenia: US$3m
  57. United Arab Emirates: US$3m
  58. Guatemala: US$3m
  59. Montenegro: US$2m
  60. Bhutan: US$2m

Top exporters

RankCountryValueShare
1 Austria US$743m 11.6%
2 Germany US$596m 9.3%
3 Thailand US$445m 6.9%
4 France US$339m 5.3%
5 Poland US$313m 4.9%
6 Spain US$286m 4.5%
7 Russia US$285m 4.4%
8 Belgium US$284m 4.4%
9 Italy US$272m 4.2%
10 Türkiye US$268m 4.2%

Top importers

RankCountryValueShare
1 Germany US$565m 8.8%
2 France US$346m 5.4%
3 Poland US$332m 5.2%
4 United States US$324m 5.1%
5 Italy US$271m 4.2%
6 China US$262m 4.1%
7 Spain US$238m 3.7%
8 Netherlands US$221m 3.4%
9 United Kingdom US$176m 2.7%
10 South Korea US$166m 2.6%

Import duty on this product around the world 163

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%median duty
  • 28number of duty-free countries (MFN)
  • 40%highest: Sudan, Zambia, Kenya

163

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 10% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 11% 10% – 14% 2023 · HS 2017
Armenia 6.5% 5% – 8% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 6.5% 5% – 8% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 15% 2023
Brazil 11% 10% – 14% 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
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 4% 2023
Colombia 10% 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 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 15% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 30% 2023
Eswatini 15% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 7% 2023
Fiji 5% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 15% 10% – 20% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 5.8% 5% – 6% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 35%* 2023
Kuwait 5% 2023
Kyrgyzstan 6.5% 5% – 8% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 15% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 14%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 5% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 18% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 10% 2023
Paraguay 11% 10% – 14% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 5% – 8% 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 15% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 10%* 2023
Syria 8.3% 5% – 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 7% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 0% 2023
Uruguay 8.5% 0% – 14% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 11% 10% – 14% 2023 · HS 2017
Vietnam 5% 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
63422 Particle board, oriented strand board (OSB) & similar board of wood, whether/not agglomerated with resins/other organic binding substances
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
31431 Particle board
ISIC Rev. 4 activity
1621 Manufacture of veneer sheets and wood-based panels

Earlier HS editions

HSCode
20174410.11unchanged
20124410.11unchanged
20074410.11unchanged
20024410.31, 4410.32, 4410.33, 4410.39changed
19964410.19changed
19924410.10changed

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

Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances (not including used products and second-hand products)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 3

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.

  • N330251 U.S. CBP 31 January 2023 · 4410.11.00.10

    The tariff classification of a multilayer particle board panel from China

  • N279556 U.S. CBP 20 October 2016 · 4410.11.00.60

    The tariff classification and marking of pallet blocks from Germany and The Netherlands

  • N275330 U.S. CBP 31 May 2016 · 4410.11.00.20

    The tariff classification of decorative panel products and edgebanding material from Italy

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. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff, subheading 4410.11 covers 4 tariff lines and the duty is 6%.

The EU Combined Nomenclature divides subheading 4410.11 into 4 tariff lines; the duty is 7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 173 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 particle board worth £155.1m (up 17% on the year before), at an average of £0.48 per kg; Germany supplied 26%, followed by Belgium.

World trade in particle board reached US$6bn in 2024, down 2% on 2023.

Austria was the largest exporter with 11.6% of the total, ahead of Germany.

Questions and answers

What is the HS code for particle board, oriented strand board: of wood, particle board?

Particle board, oriented strand board: of wood, particle board fall under HS subheading 4410.11, part of heading 4410, in section IX of the Harmonized System.

What is the import duty on particle board, oriented strand board in the UK?

Under the UK Global Tariff, imports under 4410.11 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on particle board, oriented strand board in the EU?

Under the EU Combined Nomenclature, imports under 4410.11 from countries without a preferential agreement are charged at 7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most particle board, oriented strand board?

Austria, with US$743m in 2024 (11.6% of world exports).

Which countries can export particle board to the UK duty-free?

173 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on particle board?

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 particle board from?

In the 12 months to August 2026, the largest suppliers were Germany (26%), Belgium (19%) and Portugal (8%), out of total imports of £155.1m.

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