4412.39: Other, with both outer plies of coniferous wood

1. 4412 39 00 00 Other, with both outer plies of coniferous wood 6%m³
2. 4412 39 00 10 Plywood of coniferous species, without the addition of other substances: - of a thickness greater than 8.5 mm, the faces of which are not further prepared than the peeling process - or sanded, and of a thickness greater than 18.5 mm 6%m³
3. 4412 39 00 20 Plywood with both outer plies made of coniferous wood and with a core containing plies of species specified under subheadings 4412 31, 4412 33, and 4412 34, whether coated or surface-covered or not, other than those specified under taric code 4412 39 00 30 6%m³
4. 4412 39 00 30 Plywood with both outer plies made of coniferous wood, each outer ply having a thickness of less than 2.5 mm, as well as plywood with both outer plies made of engineered veneer of mixed wood containing at least 50% coniferous wood veneers, each outer ply having a thickness of less than 2.5 mm and with a core containing plies of tropical wood or non-coniferous wood of species specified under subheadings 4412 31, 4412 33 and 4412 34, whether or not coated or surface-covered 6%m³
5. 4412 39 00 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.

Preferential rates by country

UK: imports by month

last 12 months£87.2m-22.5% · previous 12 months

Average import price£0.53 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Brazil	£40.5m	46.4%	-28.2%
China	£16.1m	18.5%	+73.9%
Finland	£14.7m	16.8%	-1.2%
Chile	£5.1m	5.9%	-36.6%
Indonesia	£3.7m	4.2%	-6.9%
Canada	£2.5m	2.9%	-57.1%
Poland	£1.5m	1.7%	-32.8%
France	£947k	1.1%	+18.9%

Same subheading in other tariffs

EU 7% Third-country duty 1 tariff line Türkiye 7% Third-country duty 1 tariff line USA Free – 8% General (MFN) 4 tariff lines · average 4.1% Canada Free General (MFN) 5 tariff lines Mexico 7% General (MFN) 2 tariff lines Brazil 9% General (MFN) 1 tariff line Argentina 9% General (MFN) 34 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 2 tariff lines Japan 6% General (MFN) 5 tariff lines Taiwan Free General (MFN) 2 tariff lines GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Brazil	US$787m	27.8%
2	China	US$466m	16.4%
3	Chile	US$431m	15.2%
4	Canada	US$157m	5.5%
5	Finland	US$150m	5.3%
6	United States	US$147m	5.2%
7	Vietnam	US$102m	3.6%
8	Uruguay	US$66m	2.3%
9	Belgium	US$49m	1.7%
10	Poland	US$47m	1.6%

Top importers

Rank	Country	Value	Share
1	United States	US$807m	28.5%
2	Mexico	US$232m	8.2%
3	Netherlands	US$155m	5.5%
4	United Kingdom	US$141m	5%
5	Germany	US$140m	5%
6	Italy	US$102m	3.6%
7	Canada	US$98m	3.4%
8	Taiwan	US$74m	2.6%
9	Belgium	US$66m	2.3%
10	Australia	US$65m	2.3%

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.

• 10%median duty
• 24number of duty-free countries (MFN)
• 50%highest: Belize, Papua New Guinea, Kenya

163

Importing country	MFN duty	lines from – to	data year
Afghanistan	8%		2018 · HS 2012
Albania	0%		2023
Algeria	15%		2023
Angola	10%		2023 · HS 2017
Anguilla	15%		2021 · HS 2017
Antigua & Barbuda	10%		2021 · HS 2007
Argentina	10%		2023 · HS 2017
Armenia	10%		2023
Aruba	6%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	0%		2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	10%		2022 · HS 2017
Belarus	10%		2021 · HS 2017
Belize	50%		2023
Benin	20%		2023
Bermuda	19%	13% – 25%	2023
Bhutan	10%		2022
Bolivia	15%		2023 · HS 2017
Bosnia & Herzegovina	10%		2022
Botswana	10%		2023
Brazil	10%		2023 · HS 2017
Brunei	5%		2023 · HS 2017
Burkina Faso	20%		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	10%		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	20%		2023 · HS 2017
Cuba	15%		2023 · HS 2017
Dominica	10%		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	10%		2023
Ethiopia	20%		2021 · HS 2017
European Union (27 countries)	7%		2023
Fiji	32%		2023
French Polynesia	8%		2023
Gabon	30%		2023
Gambia	20%		2023
Georgia	0%		2022 · HS 2017
Ghana	20%		2023
Gibraltar	12%		2023 · HS 2017
Grenada	10%		2023 · HS 2012
Guatemala	10%		2023
Guinea	20%		2023
Guinea-Bissau	20%		2023
Guyana	10%		2023 · HS 2017
Haiti	3.5%		2020 · HS 2017
Honduras	10%		2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	10%		2023
Indonesia	10%		2023
Iran	10%		2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	10%		2023
Japan	6%		2023
Jordan	0%		2023
Kazakhstan	5%		2023
Kenya	47%*		2023
Kuwait	5%		2023
Kyrgyzstan	10%		2021 · HS 2017
Laos	40%		2023 · HS 2017
Lebanon	0%		2020 · HS 2017
Lesotho	10%		2023
Liberia	20%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	11%*		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	10%		2023
Malawi	25%		2021 · HS 2017
Malaysia	35%		2023
Maldives	0%		2023
Mali	20%		2023
Mauritania	20%		2023 · HS 2017
Mauritius	0%		2023
Mexico	7%		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)	15%		2023 · HS 2017
Namibia	10%		2023
Nauru	10%		2021 · HS 2017
Nepal	15%		2023
New Zealand	5%		2023
Nicaragua	10%		2023
Niger	20%		2023
Nigeria	20%		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	5%	0% – 10%	2023
Papua New Guinea	50%		2023
Paraguay	10%		2023 · HS 2017
Peru	6%		2023 · HS 2017
Philippines	15%		2023
Qatar	5%		2023
Russia	10%		2021 · HS 2017
Rwanda	25%		2023
Samoa	8%		2020 · HS 2017
São Tomé & Príncipe	0%		2019 · HS 2017
Saudi Arabia	5%		2023
Senegal	20%		2023
Seychelles	0%		2023
Sierra Leone	20%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	25%		2023 · HS 2017
South Africa	10%		2023
South Korea	8%		2023
Sri Lanka	13%	0% – 20%	2023
St Kitts & Nevis	10%		2023
St Lucia	10%		2023 · HS 2012
St Pierre & Miquelon	4%		2021 · HS 2017
St Vincent & the Grenadines	10%		2023
Sudan	40%		2021 · HS 2017
Suriname	10%		2023 · HS 2007
Switzerland	7.5%*		2023
Syria	10%		2020 · HS 2012
Tajikistan	5%		2021 · HS 2012
Tanzania	25%		2023
Thailand	5%		2023
Togo	20%		2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	10%		2023 · HS 2012
Türkiye	27%		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	4.1%	0% – 8%	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	0.2%		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

63431 Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not > 6 mm thickness

End use (BEC Rev. 5)

Intermediate goods · BEC 311210

CPC 2.1 product

31411 Plywood consisting solely of sheets, of coniferous wood

ISIC Rev. 4 activity

1621 Manufacture of veneer sheets and wood-based panels

Earlier HS editions

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

Plywood, veneered panels and similar laminated wood (not including used products and second-hand products)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 18

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. Other 30 July 2026

   Update to Commodity Code Structure to maintain dynamic alignment with the EU – 30 July 2026

   Trade Tariff news 7522 · Source: trade-tariff.service.gov.uk

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

Rule changes →

Questions and answers