Subheading · Chapter 44 · Heading 4410
4410.12: Oriented strand board (OSB)
4410.12 is the HS subheading for oriented strand board (OSB), under heading 4410 in chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4410 12 00 00 Oriented strand board (osb) m³
- 4410 12 10 00 Unworked or not further worked than sanded (raw board) 6%m³
- 4410 12 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £47.8m | 41.4% | +12.4% | |
| £30m | 26% | +24.9% | |
| £21m | 18.2% | +1.8% | |
| £7.2m | 6.2% | -44.1% | |
| £3.8m | 3.3% | +5,469.1% | |
| £3.5m | 3% | +0.4% | |
| £766k | 0.7% | +196.5% | |
| £727k | 0.6% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$625kUS$625k+US$15m+US$87m+> US$171m
Exports: 82
- Canada: US$2bn
- Romania: US$206m
- Latvia: US$171m
- Czechia: US$164m
- Germany: US$163m
- Luxembourg: US$125m
- Belgium: US$119m
- Poland: US$102m
- Ireland: US$87m
- Hungary: US$80m
- United States: US$78m
- China: US$65m
- Russia: US$57m
- United Kingdom: US$52m
- Brazil: US$45m
- Bulgaria: US$33m
- Ukraine: US$24m
- Netherlands: US$19m
- France: US$18m
- Philippines: US$16m
- Italy: US$15m
- Belarus: US$15m
- Malaysia: US$14m
- Spain: US$10m
- Chile: US$10m
- Austria: US$9m
- Lithuania: US$9m
- Thailand: US$5m
- Croatia: US$4m
- Vietnam: US$2m
- Estonia: US$1m
- Denmark: US$1m
- Türkiye: US$1m
- Kazakhstan: US$1m
- Slovenia: US$1m
- Sweden: US$972k
- United Arab Emirates: US$783k
- Portugal: US$741k
- Greece: US$739k
- Mexico: US$700k
- Japan: US$625k
- Slovakia: US$599k
- Norway: US$521k
- South Africa: US$500k
- Serbia: US$444k
- Finland: US$390k
- Switzerland: US$252k
- New Zealand: US$184k
- Singapore: US$161k
- Peru: US$136k
- Iran: US$134k
- Brunei: US$123k
- Curaçao: US$85k
- Taiwan: US$51k
- Australia: US$41k
- India: US$36k
- Argentina: US$33k
- Gabon: US$32k
- Bosnia & Herzegovina: US$27k
- Pakistan: US$18k
Trade value (US$) no reported trade < US$249kUS$249k+US$7m+US$24m+> US$82m
Imports: 172
- United States: US$2bn
- Germany: US$209m
- United Kingdom: US$124m
- France: US$102m
- Netherlands: US$93m
- Japan: US$82m
- Belgium: US$75m
- Canada: US$64m
- Italy: US$61m
- Poland: US$60m
- China: US$58m
- Austria: US$46m
- Romania: US$41m
- Switzerland: US$32m
- Czechia: US$32m
- Sweden: US$30m
- Türkiye: US$27m
- Portugal: US$24m
- Mexico: US$24m
- Slovakia: US$23m
- Norway: US$23m
- Spain: US$23m
- Lithuania: US$23m
- Mongolia: US$20m
- Kazakhstan: US$20m
- Hungary: US$19m
- Peru: US$18m
- Serbia: US$17m
- Croatia: US$17m
- Chile: US$16m
- Finland: US$16m
- Luxembourg: US$13m
- South Korea: US$12m
- Philippines: US$12m
- Latvia: US$12m
- Denmark: US$12m
- Estonia: US$11m
- Slovenia: US$10m
- Argentina: US$10m
- Vietnam: US$10m
- Greece: US$8m
- Australia: US$7m
- Kyrgyzstan: US$7m
- Moldova: US$7m
- Bosnia & Herzegovina: US$7m
- Uzbekistan: US$5m
- Taiwan: US$5m
- Ireland: US$5m
- Cyprus: US$4m
- Israel: US$4m
- Albania: US$3m
- Thailand: US$2m
- Bulgaria: US$2m
- Colombia: US$2m
- Armenia: US$2m
- Cambodia: US$2m
- Morocco: US$2m
- Ukraine: US$2m
- Uruguay: US$2m
- Montenegro: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 54.3% | |
| 2 | US$206m | 5.4% | |
| 3 | US$171m | 4.5% | |
| 4 | US$164m | 4.3% | |
| 5 | US$163m | 4.3% | |
| 6 | US$125m | 3.3% | |
| 7 | US$119m | 3.1% | |
| 8 | US$102m | 2.7% | |
| 9 | US$87m | 2.3% | |
| 10 | US$80m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 57.1% | |
| 2 | US$209m | 5.5% | |
| 3 | US$124m | 3.3% | |
| 4 | US$102m | 2.7% | |
| 5 | US$93m | 2.4% | |
| 6 | US$82m | 2.2% | |
| 7 | US$75m | 2% | |
| 8 | US$64m | 1.7% | |
| 9 | US$61m | 1.6% | |
| 10 | US$60m | 1.6% |
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.
- 8%median duty
- 28number of duty-free countries (MFN)
- 40%highest: Sudan, Zambia, Kenya
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 8% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 10% | 2023 · HS 2017 | ||
| 8% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 4% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 9% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 10% | 2022 | ||
| 30% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2021 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 30% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 15% | 10% – 20% | 2020 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5.7% | 5% – 6% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 35%* | 2023 | ||
| 5% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 18% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 16% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 1.6%* | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 7% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 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
- 31432 Oriented strand board (OSB)
- ISIC Rev. 4 activity
- 1621 Manufacture of veneer sheets and wood-based panels
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4410.12 | unchanged |
| 2012 | 4410.12 | unchanged |
| 2007 | 4410.12 | unchanged |
| 2002 | 4410.21, 4410.29 | changed |
| 1996 | 4410.11, 4410.19 | changed |
| 1992 | 4410.10 | changed |
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.
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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 4410.12 into 2 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 4410.12 covers 2 tariff lines and the duty is 7%.
173 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 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of oriented strand board (OSB) into the UK came to £115.5m between September 2025 and August 2026 (up 8% on the year before); Ireland supplied 41%, followed by Latvia.
In 2024, countries exported oriented strand board (OSB) worth US$4bn (+9.7% year on year).
The largest exporter was Canada (US$2bn), followed by Romania.
Products classified here
Questions and answers
What is the HS code for oriented strand board (OSB)?
Oriented strand board (OSB) fall under HS subheading 4410.12, part of heading 4410, in section IX of the Harmonized System.
What is the import duty on oriented strand board (OSB) in the UK?
Under the UK Global Tariff, imports under 4410.12 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 oriented strand board (OSB) in the EU?
Under the EU Combined Nomenclature, imports under 4410.12 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 oriented strand board (OSB)?
Canada, with US$2bn in 2024 (54.3% of world exports).
Which countries can export oriented strand board (OSB) 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 oriented strand board (OSB)?
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 oriented strand board (OSB) from?
In the 12 months to August 2026, the largest suppliers were Ireland (41%), Latvia (26%) and Luxembourg (18%), out of total imports of £115.5m.
Typical products
Everyday names, not part of the legal text.