Subheading · Chapter 44 · Heading 4410

4410.12

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

Customs duty 6% standard rate · across 2 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 12 00 00 Oriented strand board (osb) m³
  2. 4410 12 10 00 Unworked or not further worked than sanded (raw board) 6%m³
  3. 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
    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£115.5m+7.8% · previous 12 months
Average import price£0.45 per kg
Jan 2024: £7mFeb 2024: £8.8mMar 2024: £5.4mApr 2024: £9.6mMay 2024: £7.2mJun 2024: £9.9mJul 2024: £9.4mAug 2024: £9.4mSept 2024: £10.1mOct 2024: £9.4mNov 2024: £10mDec 2024: £4.4mJan 2025: £7.3mFeb 2025: £8.4mMar 2025: £10.2mApr 2025: £8.9mMay 2025: £7.5mJun 2025: £9.3mJul 2025: £9mAug 2025: £12.8mSept 2025: £12.2mOct 2025: £8.7mNov 2025: £10mDec 2025: £9.4mJan 2026: £6.9mFeb 2026: £7.7mMar 2026: £10.7mApr 2026: £9.4mMay 2026: £13.2mJun 2026: £11.8mJul 2026: £7.9mAug 2026: £7.7m 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
Ireland £47.8m 41.4% +12.4%
Latvia £30m 26% +24.9%
Luxembourg £21m 18.2% +1.8%
Germany £7.2m 6.2% -44.1%
China £3.8m 3.3% +5,469.1%
Poland £3.5m 3% +0.4%
Malaysia £766k 0.7% +196.5%
Brazil £727k 0.6% —

Same subheading in other tariffs

World trade in 2024

4410.12 · US$4bn

Trade value (US$) no reported trade < US$625kUS$625k+US$15m+US$87m+> US$171m

Exports: 82
  1. Canada: US$2bn
  2. Romania: US$206m
  3. Latvia: US$171m
  4. Czechia: US$164m
  5. Germany: US$163m
  6. Luxembourg: US$125m
  7. Belgium: US$119m
  8. Poland: US$102m
  9. Ireland: US$87m
  10. Hungary: US$80m
  11. United States: US$78m
  12. China: US$65m
  13. Russia: US$57m
  14. United Kingdom: US$52m
  15. Brazil: US$45m
  16. Bulgaria: US$33m
  17. Ukraine: US$24m
  18. Netherlands: US$19m
  19. France: US$18m
  20. Philippines: US$16m
  21. Italy: US$15m
  22. Belarus: US$15m
  23. Malaysia: US$14m
  24. Spain: US$10m
  25. Chile: US$10m
  26. Austria: US$9m
  27. Lithuania: US$9m
  28. Thailand: US$5m
  29. Croatia: US$4m
  30. Vietnam: US$2m
  31. Estonia: US$1m
  32. Denmark: US$1m
  33. Türkiye: US$1m
  34. Kazakhstan: US$1m
  35. Slovenia: US$1m
  36. Sweden: US$972k
  37. United Arab Emirates: US$783k
  38. Portugal: US$741k
  39. Greece: US$739k
  40. Mexico: US$700k
  41. Japan: US$625k
  42. Slovakia: US$599k
  43. Norway: US$521k
  44. South Africa: US$500k
  45. Serbia: US$444k
  46. Finland: US$390k
  47. Switzerland: US$252k
  48. New Zealand: US$184k
  49. Singapore: US$161k
  50. Peru: US$136k
  51. Iran: US$134k
  52. Brunei: US$123k
  53. Curaçao: US$85k
  54. Taiwan: US$51k
  55. Australia: US$41k
  56. India: US$36k
  57. Argentina: US$33k
  58. Gabon: US$32k
  59. Bosnia & Herzegovina: US$27k
  60. Pakistan: US$18k

Top exporters

RankCountryValueShare
1 Canada US$2bn 54.3%
2 Romania US$206m 5.4%
3 Latvia US$171m 4.5%
4 Czechia US$164m 4.3%
5 Germany US$163m 4.3%
6 Luxembourg US$125m 3.3%
7 Belgium US$119m 3.1%
8 Poland US$102m 2.7%
9 Ireland US$87m 2.3%
10 Hungary US$80m 2.1%

Top importers

RankCountryValueShare
1 United States US$2bn 57.1%
2 Germany US$209m 5.5%
3 United Kingdom US$124m 3.3%
4 France US$102m 2.7%
5 Netherlands US$93m 2.4%
6 Japan US$82m 2.2%
7 Belgium US$75m 2%
8 Canada US$64m 1.7%
9 Italy US$61m 1.6%
10 Poland 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 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 10% 2023 · HS 2017
Armenia 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 8% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 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
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 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 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 10% 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 5.7% 5% – 6% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 35%* 2023
Kuwait 5% 2023
Kyrgyzstan 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 2%* 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 10% 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 10% 2023
Papua New Guinea 10% 2023
Paraguay 10% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 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 1.6%* 2023
Syria 5% 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 10% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 10% 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
31432 Oriented strand board (OSB)
ISIC Rev. 4 activity
1621 Manufacture of veneer sheets and wood-based panels

Earlier HS editions

HSCode
20174410.12unchanged
20124410.12unchanged
20074410.12unchanged
20024410.21, 4410.29changed
19964410.11, 4410.19changed
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.

  • N355151 U.S. CBP 3 November 2025 · 4410.12.00.20

    The tariff classification of insulated oriented strand board from Canada

  • N324696 U.S. CBP 4 April 2022 · 4410.12.00.20

    The tariff classification of door jamb products from China

  • N279029 U.S. CBP 30 September 2016 · 4410.12.00.20

    The tariff classification and status under the North American Free Trade Agreement (NAFTA) of InsulFloor R3 boards

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 →

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.

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Typical products

Everyday names, not part of the legal text.