Subheading · Chapter 44 · Heading 4412

4412.31: With at least one outer ply of tropical wood

Plywood with tropical wood face

4412.31 is the HS subheading for plywood with tropical wood face, under heading 4412 in chapter 44.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% – 10% standard rate · across 4 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 4

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

4412 31 00 00 With at least one outer ply of tropical wood m³
4412 31 10 00 Of acajou d'afrique, dark red meranti, light red meranti, limba, mahogany (swietenia spp.), obeche, okoumé, palissandre de para, palissandre de rio, palissandre de rose, sapelli, sipo, virola or white lauan 10%m³
4412 31 10 10 With at least one outer ply of okoumé not coated by a permanent film of other materials 10%m³
Other 10%m³
4412 31 10 80 Of wood other than okoumé, whether or not coated or surface-covered 10%m³
4412 31 10 85 Other 10%m³
4412 31 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 3

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 376
Documents
- 9008
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 30 June 2027

Legal act
2020 No. 1435
Documents
- 9Y12
Tariff lines
on 2 of 4 lines
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 4

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 - CITES
Applies to goods from
all countries

Legal act
2021 No. 54
Documents
- C400 Presentation of the required " CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
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 scheme	Countries	Rate
standard rate (no agreement)	—	6% – 10%
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% – 6.5%

UK: imports by month

last 12 months£59m-6.4% · previous 12 months

Average import price£0.25 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Indonesia	£24m	40.6%	-0.2%
Malaysia	£18.1m	30.7%	+2.4%
China	£3m	5.2%	-69.1%
Gabon	£2.5m	4.3%	+152.4%
Spain	£1.9m	3.2%	+0.9%
Netherlands	£1.8m	3.1%	-22.9%
Ireland	£1.6m	2.7%	-5.3%
Italy	£1.4m	2.4%	-22%

Same subheading in other tariffs

EU 7% – 10% Third-country duty 2 tariff lines · average 8.5%

Türkiye 7% – 10% Third-country duty 2 tariff lines · average 8.5%

USA Free – 8% General (MFN) 8 tariff lines · average 7%

World trade in 2024

4412.31 · US$3bn

Trade value (US$) no reported trade < US$575kUS$575k+US$8m+US$40m+> US$288m

Exports: 113

Indonesia: US$1bn
Malaysia: US$481m
Vietnam: US$365m
China: US$288m
Russia: US$134m
Italy: US$81m
France: US$74m
Gabon: US$74m
Ecuador: US$62m
Estonia: US$44m
Spain: US$43m
Germany: US$40m
Belgium: US$39m
Netherlands: US$28m
Nepal: US$28m
Côte d’Ivoire: US$27m
Greece: US$24m
India: US$23m
United Kingdom: US$23m
Morocco: US$20m
United States: US$12m
Latvia: US$11m
Brazil: US$10m
Taiwan: US$9m
Canada: US$9m
Finland: US$8m
Hungary: US$8m
Czechia: US$8m
Philippines: US$7m
Poland: US$6m
Singapore: US$5m
Cambodia: US$5m
Ghana: US$3m
Cameroon: US$3m
Peru: US$3m
Japan: US$2m
Romania: US$2m
Ireland: US$2m
Thailand: US$2m
Türkiye: US$2m
Austria: US$2m
Portugal: US$1m
Paraguay: US$1m
Bulgaria: US$1m
Lithuania: US$1m
Saudi Arabia: US$929k
Slovakia: US$795k
Uruguay: US$770k
South Korea: US$711k
Sweden: US$670k
Ukraine: US$651k
Chile: US$643k
Serbia: US$642k
Norway: US$619k
Myanmar (Burma): US$586k
Uganda: US$575k
United Arab Emirates: US$411k
Tanzania: US$360k
Denmark: US$360k
New Zealand: US$302k

Top exporters

Rank	Country	Value	Share
1	Indonesia	US$1bn	36.5%
2	Malaysia	US$481m	15.1%
3	Vietnam	US$365m	11.4%
4	China	US$288m	9%
5	Russia	US$134m	4.2%
6	Italy	US$81m	2.5%
7	France	US$74m	2.3%
8	Gabon	US$74m	2.3%
9	Ecuador	US$62m	1.9%
10	Estonia	US$44m	1.4%

Top importers

Rank	Country	Value	Share
1	Japan	US$698m	21.8%
2	South Korea	US$380m	11.9%
3	United States	US$326m	10.2%
4	Malaysia	US$244m	7.6%
5	Egypt	US$144m	4.5%
6	Netherlands	US$139m	4.3%
7	India	US$127m	4%
8	Germany	US$119m	3.7%
9	Taiwan	US$101m	3.1%
10	United Kingdom	US$84m	2.6%

Binding rulings for similar goods 21

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.

N363390 U.S. CBP 31 July 2026 · 4412.31.61.00

The tariff classification of multilayer wood flooring from Indonesia
N359963 U.S. CBP 16 April 2026 · 4412.31.92.00

The classification of melamine- and HDF-overlaid plywood from Indonesia
N359403 U.S. CBP 25 March 2026 · 4412.31.92.00

The classification of phenolic film-faced and medium density overlay plywood from Ghana
N357197 U.S. CBP 15 January 2026 · 4412.31.48.69

The tariff classification of wood products from multiple countries
N332930 U.S. CBP 6 June 2023 · 4412.31.48.69

The tariff classification and country of origin of multilayer wood panels from Gabon
N329872 U.S. CBP 3 January 2023 · 4412.31.52.65

The tariff classification of multiple multilayer wood panels from Malaysia

21 rulings in total for this code

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.

Anti-dumping 24 July 2026 · Applies from: 1 January 2028

Commission Implementing Regulation (EU) 2026/1840 of 23 July 2026 initiating an investigation concerning possible circumvention of the anti-dumping measures imposed by Implementing Regulation (EU) 2025/2333 on imports of hardwood plywood originating in the People’s Republic of China by imports of slightly modified hardwood plywood from the People’s Republic of China and making such imports subject to registration

CELEX 32026R1840 · Source: eur-lex.europa.eu
Countervailing duty 21 July 2026

Hardwood and Decorative Plywood From Indonesia: Final Affirmative Countervailing Duty Determination

FR Doc. 2026-14609 · 91 FR 45788 · Source: federalregister.gov
Anti-dumping 21 July 2026

Hardwood and Decorative Plywood From the People's Republic of China: Final Determination of Sales at Less Than Fair Value and Final Affirmative Determination of Critical Circumstances

FR Doc. 2026-14610 · 91 FR 45778 · Source: federalregister.gov
Countervailing duty 21 July 2026

Hardwood and Decorative Plywood From the People's Republic of China: Final Affirmative Countervailing Duty Determination and Final Affirmative Critical Circumstances Determination

FR Doc. 2026-14611 · 91 FR 45766 · Source: federalregister.gov
Anti-dumping 21 July 2026

Hardwood and Decorative Plywood From Indonesia: Final Affirmative Determination of Sales at Less Than Fair Value

FR Doc. 2026-14612 · 91 FR 45774 · Source: federalregister.gov
Countervailing duty 21 July 2026

Hardwood and Decorative Plywood From the Socialist Republic of Vietnam: Final Affirmative Countervailing Duty Determination and Final Affirmative Critical Circumstances Determination, in Part

FR Doc. 2026-14613 · 91 FR 45770 · Source: federalregister.gov
Anti-dumping 21 July 2026

Hardwood and Decorative Plywood from the Socialist Republic of Vietnam: Final Affirmative Determination of Sales at Less Than Fair Value and Final Negative Determination of Critical Circumstances

FR Doc. 2026-14614 · 91 FR 45782 · Source: federalregister.gov
Import and export controls 20 July 2026

Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

Rule changes →

Code history

Since 2017; before, these goods were classified under 4412.32.

In the UK Global Tariff, subheading 4412.31 covers 4 tariff lines and the duty is between 6% and 10%.

The EU Combined Nomenclature divides subheading 4412.31 into 2 tariff lines; the duty is between 7% and 10% (average 8.5%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6% – 10%; 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 plywood with tropical wood face worth £59m (down 6% on the year before), at an average of £0.25 per kg; Indonesia supplied 41%, followed by Malaysia.

World trade in plywood with tropical wood face reached US$3bn in 2024, down 0.1% on 2023.

Indonesia was the largest exporter with 36.5% of the total, ahead of Malaysia.

Questions and answers

What is the HS code for with at least one outer ply of tropical wood?

With at least one outer ply of tropical wood fall under HS subheading 4412.31, part of heading 4412, in section IX of the Harmonized System.

What is the import duty on with at least one outer ply of tropical wood in the UK?

Under the UK Global Tariff, imports under 4412.31 from countries without a preferential agreement are charged at 6% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on with at least one outer ply of tropical wood in the EU?

Under the EU Combined Nomenclature, imports under 4412.31 from countries without a preferential agreement are charged at 7% to 10%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most with at least one outer ply of tropical wood?

Indonesia, with US$1bn in 2024 (36.5% of world exports).

Which countries can export plywood with tropical wood face 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% – 10% applies. Pick a country above to see its rate.

Is there anti-dumping duty on plywood with tropical wood face?

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 plywood with tropical wood face from?

In the 12 months to August 2026, the largest suppliers were Indonesia (41%), Malaysia (31%) and China (5%), out of total imports of £59m.

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