Subheading · Chapter 44 · Heading 4412

4412.51

4412.51: With at least one outer ply of tropical wood

4412.51 is a six-digit subheading of heading 4412, plywood, veneered panels and similar laminated wood, chapter 44.

What you pay

Importing into UK

Customs duty 6% – 10% 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. 4412 51 00 00 With at least one outer ply of tropical wood m³
  2. 4412 51 10 00 With at least one outer ply of non-coniferous wood 10%m³
  3. 4412 51 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% – 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£130k-73.2% · previous 12 months
Average import price£3.19 per kg
Jan 2024: £224kFeb 2024: £170kMar 2024: £283kApr 2024: £148kMay 2024: £318kJun 2024: £311kJul 2024: £239kAug 2024: £55kSept 2024: £24kOct 2024: £2kNov 2024: £5kDec 2024: £3kJan 2025: £35kFeb 2025: £17kMar 2025: £122kApr 2025: £66kMay 2025: £104kJun 2025: £13kJul 2025: £40kAug 2025: £56kSept 2025: £871Oct 2025: £2kNov 2025: £13kDec 2025: £4kFeb 2026: £4kApr 2026: £4kMay 2026: £36kJun 2026: £36kJul 2026: £30k 20242025
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 £43k 32.8% -88.2%
France £36k 27.8% —
Italy £28k 21.8% —
Indonesia £11k 8.6% -60.8%
Netherlands £7k 5.1% -83.2%
Germany £2k 1.9% +28.6%
Belgium £2k 1.5% -95.6%
Romania £694 0.5% —

Same subheading in other tariffs

World trade in 2024

4412.51 · US$289.2m

Trade value (US$) no reported trade < US$134.4kUS$134.4k+US$629.4k+US$4.7m+> US$14.3m

Exports: 65
  1. Indonesia: US$217.7m
  2. Bulgaria: US$14.3m
  3. China: US$12.8m
  4. Germany: US$9.3m
  5. Estonia: US$5.8m
  6. Malaysia: US$5.4m
  7. Romania: US$4.7m
  8. Austria: US$3.8m
  9. Brazil: US$2.4m
  10. Poland: US$1.6m
  11. Italy: US$1.4m
  12. Netherlands: US$1.3m
  13. United States: US$1.1m
  14. Greece: US$981.6k
  15. Czechia: US$808.9k
  16. Vietnam: US$629.4k
  17. Guatemala: US$544.3k
  18. Türkiye: US$508.7k
  19. Paraguay: US$503.2k
  20. Slovakia: US$358.2k
  21. Egypt: US$303k
  22. Latvia: US$298.7k
  23. Slovenia: US$271.9k
  24. Tanzania: US$251.4k
  25. Belgium: US$239.6k
  26. South Korea: US$210.6k
  27. Russia: US$188.9k
  28. United Kingdom: US$182.6k
  29. Sweden: US$163.3k
  30. Kuwait: US$160.6k
  31. Denmark: US$134.4k
  32. Hungary: US$114.3k
  33. Thailand: US$110.2k
  34. Lithuania: US$103.8k
  35. Canada: US$99.8k
  36. Croatia: US$90.2k
  37. Spain: US$78.2k
  38. Ecuador: US$59.5k
  39. France: US$55.6k
  40. Uganda: US$49.8k
  41. Singapore: US$46.7k
  42. Bosnia & Herzegovina: US$37.8k
  43. Mexico: US$28.1k
  44. Finland: US$27.3k
  45. Jordan: US$26.7k
  46. Mauritius: US$21.6k
  47. Peru: US$16.2k
  48. Portugal: US$15k
  49. India: US$13.8k
  50. South Africa: US$11.7k
  51. Norway: US$9.4k
  52. Australia: US$6.7k
  53. Hong Kong SAR China: US$5.5k
  54. Serbia: US$5.4k
  55. Laos: US$2.7k
  56. Côte d’Ivoire: US$2.4k
  57. Luxembourg: US$1.3k
  58. Kenya: US$700
  59. Japan: US$500
  60. Ukraine: US$500

Top exporters

RankCountryValueShare
1 Indonesia US$217.7m 75.3%
2 Bulgaria US$14.3m 4.9%
3 China US$12.8m 4.4%
4 Germany US$9.3m 3.2%
5 Estonia US$5.8m 2%
6 Malaysia US$5.4m 1.9%
7 Romania US$4.7m 1.6%
8 Austria US$3.8m 1.3%
9 Brazil US$2.4m 0.8%
10 Poland US$1.6m 0.5%

Top importers

RankCountryValueShare
1 Japan US$55.8m 19.3%
2 China US$48m 16.6%
3 Malaysia US$31m 10.7%
4 Saudi Arabia US$21.9m 7.6%
5 Mexico US$19.1m 6.6%
6 Germany US$13.7m 4.7%
7 South Korea US$9.8m 3.4%
8 United States US$9.7m 3.4%
9 Jordan US$9.6m 3.3%
10 Australia US$9.1m 3.1%

Binding rulings for similar goods 7

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.

  • N354469 U.S. CBP 17 October 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring from Brazil

  • N353413 U.S. CBP 18 September 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring from Indonesia

  • N353323 U.S. CBP 17 September 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring from Brazil

  • N351710 U.S. CBP 14 August 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring from Indonesia

  • N348786 U.S. CBP 2 June 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring from Indonesia

  • N345094 U.S. CBP 6 February 2025 · 4412.51.31.05

    The tariff classification of multilayer wood flooring panels from Indonesia

7 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.

  1. US Countervailing duty

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

    FR Doc. 2026-14609 · 91 FR 45788 · Source: federalregister.gov

  2. US Anti-dumping

    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

  3. US Countervailing duty

    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

  4. US Anti-dumping

    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

  5. US Countervailing duty

    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

  6. US Anti-dumping

    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

  7. US Import and export controls

    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

  8. 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 →

Code history

Since 2022; before, these goods were classified under 4412.94.

In the UK Global Tariff, subheading 4412.51 covers 2 tariff lines and the duty is between 6% and 10%.

The EU Combined Nomenclature divides subheading 4412.51 into 2 tariff lines; the duty is between 6% and 10% (average 8%).

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 these goods worth £130.4k (down 73% on the year before), at an average of £3.19 per kg; China supplied 33%, followed by France.

World trade in these goods reached US$289.2m in 2024, down 28.1% on 2023.

Indonesia was the largest exporter with 75.3% of the total, ahead of Bulgaria.

Products classified here

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 4412.51, 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 4412.51 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 4412.51 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.

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

Indonesia, with US$217.7m in 2024 (75.3% 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% – 10% 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 China (33%), France (28%) and Italy (22%), out of total imports of £130.4k.