Subheading · Chapter 44 · Heading 4410

4410.90

4410.90: Particle board, oriented strand board: other

Official description Other

Subheading 4410.90 belongs to heading 4410 (particle board, oriented strand board) in chapter 44.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 4410 90 00 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 2

  • 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

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£30.5m-8.4% · previous 12 months
Average import price£0.45 per kg
Jan 2024: £3mFeb 2024: £2.1mMar 2024: £3.3mApr 2024: £2.8mMay 2024: £3.5mJun 2024: £2.1mJul 2024: £3.2mAug 2024: £2.7mSept 2024: £3.2mOct 2024: £3.1mNov 2024: £2.1mDec 2024: £1.4mJan 2025: £2.3mFeb 2025: £3.2mMar 2025: £2.9mApr 2025: £2.8mMay 2025: £3.7mJun 2025: £2.8mJul 2025: £2.6mAug 2025: £3.2mSept 2025: £2.2mOct 2025: £3.5mNov 2025: £2mDec 2025: £1.8mJan 2026: £2.4mFeb 2026: £2.5mMar 2026: £2.5mApr 2026: £3.4mMay 2026: £2.9mJun 2026: £2.4mJul 2026: £3mAug 2026: £2m 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
France £23.1m 75.6% -15.8%
China £4.5m 14.7% -3%
Germany £1.6m 5.4% +14,735.4%
Spain £697k 2.3% +39.2%
Ireland £476k 1.6% +6.2%
Italy £61k 0.2% +169.1%
Austria £52k 0.2% +4.8%
Peru £29k 0.1% —

Same subheading in other tariffs

World trade in 2024

4410.90 · US$246.3m

Trade value (US$) no reported trade < US$196.6kUS$196.6k+US$1.1m+US$4.4m+> US$22.4m

Exports: 100
  1. France: US$108.9m
  2. China: US$24.3m
  3. Italy: US$22.4m
  4. Germany: US$12m
  5. Belgium: US$8.7m
  6. Netherlands: US$8.2m
  7. Saudi Arabia: US$5.4m
  8. Poland: US$5.3m
  9. United States: US$5m
  10. Thailand: US$4.4m
  11. South Africa: US$4.1m
  12. Romania: US$3.5m
  13. Russia: US$3.3m
  14. Spain: US$2.4m
  15. Finland: US$2.1m
  16. Austria: US$2.1m
  17. Türkiye: US$2m
  18. Uganda: US$1.9m
  19. Guatemala: US$1.8m
  20. Malaysia: US$1.5m
  21. Bulgaria: US$1.4m
  22. Mexico: US$1.2m
  23. Taiwan: US$1.2m
  24. India: US$1.1m
  25. Brazil: US$962.4k
  26. Ireland: US$836.7k
  27. Serbia: US$827.1k
  28. Portugal: US$707.5k
  29. Hungary: US$633.5k
  30. United Kingdom: US$613.5k
  31. Latvia: US$591.9k
  32. Slovakia: US$469k
  33. Angola: US$438k
  34. Switzerland: US$434.6k
  35. Bosnia & Herzegovina: US$410.7k
  36. Croatia: US$379.4k
  37. Singapore: US$340.1k
  38. Bangladesh: US$319.3k
  39. Iran: US$307.6k
  40. Sweden: US$290.2k
  41. Sri Lanka: US$263.7k
  42. Slovenia: US$259.6k
  43. Greece: US$253.1k
  44. Indonesia: US$228k
  45. Canada: US$208.9k
  46. Japan: US$196.7k
  47. Egypt: US$196.6k
  48. Colombia: US$193.3k
  49. Australia: US$183.5k
  50. New Zealand: US$182.3k
  51. Czechia: US$165.2k
  52. Denmark: US$141k
  53. Norway: US$108.1k
  54. Ecuador: US$107.4k
  55. Zambia: US$104.5k
  56. Tunisia: US$91.8k
  57. Hong Kong SAR China: US$63.7k
  58. Estonia: US$58k
  59. United Arab Emirates: US$57.5k
  60. Luxembourg: US$50.9k

Top exporters

RankCountryValueShare
1 France US$108.9m 44.2%
2 China US$24.3m 9.9%
3 Italy US$22.4m 9.1%
4 Germany US$12m 4.9%
5 Belgium US$8.7m 3.5%
6 Netherlands US$8.2m 3.3%
7 Saudi Arabia US$5.4m 2.2%
8 Poland US$5.3m 2.1%
9 United States US$5m 2%
10 Thailand US$4.4m 1.8%

Top importers

RankCountryValueShare
1 United Kingdom US$41.9m 17%
2 Italy US$34.8m 14.1%
3 France US$15m 6.1%
4 Netherlands US$14.7m 6%
5 Taiwan US$13.6m 5.5%
6 Germany US$13.2m 5.4%
7 Sweden US$9.1m 3.7%
8 Spain US$8.2m 3.3%
9 Belgium US$6.3m 2.6%
10 Poland US$6m 2.4%

The UK Global Tariff has one tariff line for subheading 4410.90; the duty is 6%.

Subheading 4410.90 is a single line in the EU Combined Nomenclature, where 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 these goods into the UK came to £30.5m between September 2025 and August 2026 (down 8% on the year before); France supplied 76%, followed by China.

In 2024, countries exported these goods worth US$246.3m (−13.8% year on year).

The largest exporter was France (US$108.9m), followed by China.

Questions and answers

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

Particle board, oriented strand board: other fall under HS subheading 4410.90, part of heading 4410, in section IX of the Harmonized System.

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

Under the UK Global Tariff, imports under 4410.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 4410.90 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: other?

France, with US$108.9m in 2024 (44.2% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were France (76%), China (15%) and Germany (5%), out of total imports of £30.5m.