Subheading · Chapter 44 · Heading 4412

4412.33

4412.33: Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.)

Hardwood-faced plywood (birch, beech, oak etc.)

4412.33 is the HS subheading for hardwood-faced plywood (birch, beech, oak etc.), under heading 4412 in chapter 44.

What you pay

Importing into UK

Customs duty 6% standard rate · across 12 national lines depends on the country of origin
Additional duties and charges 3 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. 4412 33 00 00 Other, with at least one outer ply of non-coniferous wood of the species alder (alnus spp.), ash (fraxinus spp.), beech (fagus spp.), birch (betula spp.), cherry (prunus spp.) chestnut (castanea spp.), elm (ulmus spp.), eucalyptus (eucalyptus spp.), hickory (carya spp.), horse chestnut (aesculus spp.), lime (tilia spp.), maple (acer spp.) oak (quercus spp.), plane tree (platanus spp.), poplar and aspen (populus spp.) robinia (robinia spp.) tulipwood (liriodendron spp.) or walnut (juglans spp.) m³
  2. 4412 33 10 00 With at least one outer ply of birch (betula spp.) 6%m³
  3. Consigned from Türkiye 6%m³
  4. 4412 33 10 12 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  5. 4412 33 10 14 Other 6%m³
  6. Consigned from Kazakhstan 6%m³
  7. 4412 33 10 22 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  8. 4412 33 10 24 Other 6%m³
  9. Other 6%m³
  10. 4412 33 10 82 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  11. 4412 33 10 84 Other 6%m³
  12. 4412 33 20 00 With no outer ply of birch, but with at least one outer ply of poplar or aspen (populus spp.) 6%m³
  13. 4412 33 20 10 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  14. 4412 33 20 90 Other 6%m³
  15. 4412 33 30 00 With no outer ply of birch, poplar or aspen (populus spp.), but with at least one outer ply of eucalyptus (eucalyptus spp.) 6%m³
  16. 4412 33 30 10 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  17. 4412 33 30 90 Other 6%m³
  18. 4412 33 90 00 Other 6%m³
  19. 4412 33 90 10 Of wood other than okoumé, whether or not coated or surface-covered 6%m³
  20. 4412 33 90 90 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 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)
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 30 June 2027
    Legal act
    2020 No. 1435
    Tariff lines
    on 2 of 12 lines

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£287m+2% · previous 12 months
Average import price£0.68 per kg
Jan 2024: £20mFeb 2024: £28.6mMar 2024: £16.9mApr 2024: £21mMay 2024: £21.2mJun 2024: £26.5mJul 2024: £15.5mAug 2024: £19.7mSept 2024: £22.9mOct 2024: £26.9mNov 2024: £23mDec 2024: £17.3mJan 2025: £29.7mFeb 2025: £21.9mMar 2025: £20.6mApr 2025: £23mMay 2025: £31.7mJun 2025: £24.9mJul 2025: £20.9mAug 2025: £18.3mSept 2025: £23.9mOct 2025: £30mNov 2025: £19.2mDec 2025: £20.5mJan 2026: £22.3mFeb 2026: £25.7mMar 2026: £28.1mApr 2026: £24.8mMay 2026: £23.5mJun 2026: £23.5mJul 2026: £22.9mAug 2026: £22.7m 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
China £181.3m 63.2% -1.6%
Latvia £31.3m 10.9% +12.1%
Finland £25.3m 8.8% +20.5%
Norway £11.7m 4.1% +127.2%
Poland £7m 2.4% -26.1%
Spain £5.9m 2% -11.1%
Estonia £4.5m 1.6% +16.4%
Italy £4.3m 1.5% -12.2%

Same subheading in other tariffs

World trade in 2024

4412.33 · US$7bn

Trade value (US$) no reported trade < US$2mUS$2m+US$22.7m+US$171.4m+> US$363.3m

Exports: 110
  1. China: US$2.9bn
  2. Russia: US$544.7m
  3. Vietnam: US$500m
  4. Latvia: US$363.3m
  5. Finland: US$289.2m
  6. Indonesia: US$231.7m
  7. Cambodia: US$227.2m
  8. Poland: US$197m
  9. Estonia: US$196m
  10. Spain: US$176.1m
  11. Italy: US$171.4m
  12. Canada: US$151.6m
  13. Ukraine: US$149.2m
  14. Germany: US$91.2m
  15. Malaysia: US$59.9m
  16. Belgium: US$51.5m
  17. Netherlands: US$49.5m
  18. Türkiye: US$45.6m
  19. Kazakhstan: US$42.2m
  20. Czechia: US$37m
  21. Thailand: US$32.6m
  22. United States: US$28.3m
  23. Belarus: US$26.5m
  24. Hungary: US$26.3m
  25. Norway: US$25.9m
  26. Sweden: US$25m
  27. France: US$24.7m
  28. Georgia: US$22.7m
  29. Uruguay: US$21.6m
  30. Austria: US$20.9m
  31. Brazil: US$20.3m
  32. Lithuania: US$18.8m
  33. Taiwan: US$18.3m
  34. Paraguay: US$18.2m
  35. Romania: US$15.1m
  36. Bulgaria: US$14.6m
  37. Slovakia: US$11.7m
  38. Slovenia: US$10.3m
  39. Egypt: US$9.6m
  40. United Kingdom: US$8.1m
  41. Moldova: US$6.6m
  42. Uzbekistan: US$6.4m
  43. Serbia: US$6.3m
  44. Bosnia & Herzegovina: US$4.9m
  45. Ghana: US$4.7m
  46. Croatia: US$4.2m
  47. Ireland: US$4m
  48. Mexico: US$4m
  49. Greece: US$3.4m
  50. India: US$3.2m
  51. Portugal: US$3m
  52. Switzerland: US$2.9m
  53. United Arab Emirates: US$2.5m
  54. Chile: US$2.1m
  55. Guatemala: US$2m
  56. Denmark: US$1.9m
  57. Hong Kong SAR China: US$1.8m
  58. Kyrgyzstan: US$1.3m
  59. South Korea: US$741.8k
  60. South Africa: US$637.1k

Top exporters

RankCountryValueShare
1 China US$2.9bn 41.8%
2 Russia US$544.7m 7.8%
3 Vietnam US$500m 7.2%
4 Latvia US$363.3m 5.2%
5 Finland US$289.2m 4.2%
6 Indonesia US$231.7m 3.3%
7 Cambodia US$227.2m 3.3%
8 Poland US$197m 2.8%
9 Estonia US$196m 2.8%
10 Spain US$176.1m 2.5%

Top importers

RankCountryValueShare
1 United States US$1.4bn 19.6%
2 Germany US$502.9m 7.2%
3 United Kingdom US$316.4m 4.5%
4 Philippines US$293.3m 4.2%
5 Netherlands US$217.5m 3.1%
6 United Arab Emirates US$207.5m 3%
7 Poland US$202m 2.9%
8 Canada US$200m 2.9%
9 France US$196.4m 2.8%
10 South Korea US$190.2m 2.7%

Binding rulings for similar goods 23

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.

  • N363306 U.S. CBP 21 July 2026 · 4412.33.32.25

    The tariff classification of multilayer wood flooring from Vietnam

  • N354610 U.S. CBP 21 October 2025 · 4412.33.32.25

    The tariff classification of multilayer wood flooring from Vietnam

  • N348452 U.S. CBP 20 May 2025 · 4412.33.32.25

    The tariff classification of multilayer wood flooring from Poland

  • N348456 U.S. CBP 20 May 2025 · 4412.33.26.25

    The tariff classification of multilayer wood flooring from Vietnam

  • N344667 U.S. CBP 13 January 2025 · 4412.33.06.70

    The tariff classification of multilayer wood panels from Indonesia

  • N341607 U.S. CBP 9 August 2024 · 4412.33.57.00

    The tariff classification of surface covered plywood panels from China

  • 600013605 HMRC 3 November 2025 – 2 November 2028 · 4412 33 90 90

    The product is Chinese real wood veneered, two side decorative plywood of Oak. The two sides are fancy plywood, face side veneered with "A" quality sliced quarter cut and / or crown cut decorative veneers 0.3mm before sanding. Reverse side veneered with "B" quality sliced quarter cut and / or…

23 rulings in total for this code

Code history

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

In the UK Global Tariff, subheading 4412.33 covers 12 tariff lines and the duty is 6%.

The EU Combined Nomenclature divides subheading 4412.33 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 hardwood-faced plywood (birch, beech, oak etc.) worth £287m (up 2% on the year before), at an average of £0.68 per kg; China supplied 63%, followed by Latvia.

World trade in hardwood-faced plywood (birch, beech, oak etc.) reached US$7bn in 2024, up 9.8% on 2023.

China was the largest exporter with 41.8% of the total, ahead of Russia.

Products classified here

Questions and answers

What is the HS code for other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.)?

Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.) fall under HS subheading 4412.33, part of heading 4412, in section IX of the Harmonized System.

What is the import duty on other, with at least one outer ply of… in the UK?

Under the UK Global Tariff, imports under 4412.33 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 other, with at least one outer ply of… in the EU?

Under the EU Combined Nomenclature, imports under 4412.33 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 other, with at least one outer ply of…?

China, with US$2.9bn in 2024 (41.8% of world exports).

Which countries can export hardwood-faced plywood (birch, beech, oak etc.) 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 hardwood-faced plywood (birch, beech, oak etc.)?

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 hardwood-faced plywood (birch, beech, oak etc.) from?

In the 12 months to August 2026, the largest suppliers were China (63%), Latvia (11%) and Finland (9%), out of total imports of £287m.