Subheading · Chapter 44 · Heading 4412
4412.91: With at least one outer ply of tropical wood
4412.91 is a six-digit subheading of heading 4412, plywood, veneered panels and similar laminated wood, chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4412 91 00 00 With at least one outer ply of tropical wood m³
- 4412 91 10 00 Containing at least one layer of particle board 6%m³
- Other m³
- 4412 91 91 00 With a least one outer ply of non-coniferous wood 10%m³
- 4412 91 99 00 Other 10%m³
- 4412 91 99 10 Plywood of coniferous species, without the addition of other substances,of a thickness greater than 18.5 mm when sanded, or of a thickness greater than 8.5 mm when the faces are not further prepared than the peeling process 10%m³
- 4412 91 99 90 Other 10%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 4
- 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 suspension under end-use Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 4 lines
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 205 more
- Legal act
- S.I. 2020/1432
- Tariff lines
- on 1 of 4 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 10% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Thailand | £94k | 28.3% | — |
 Ireland | £84k | 25.3% | +63.4% |
 China | £69k | 20.7% | +152.8% |
 Netherlands | £49k | 14.8% | +14.9% |
 Indonesia | £27k | 8% | -62.4% |
 Austria | £4k | 1.2% | — |
 Germany | £4k | 1.1% | -9.4% |
| United Kingdom | £2k | 0.6% | -79.6% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$75kUS$75k+US$643k+US$3m+> US$10m
Exports: 71
- China: US$25m
- Vietnam: US$21m
- Indonesia: US$10m
- Malaysia: US$8m
- Canada: US$6m
- Thailand: US$6m
- Brazil: US$3m
- Austria: US$3m
- United States: US$3m
- Slovakia: US$2m
- France: US$2m
- Cambodia: US$2m
- Italy: US$1m
- Romania: US$1m
- Belgium: US$1m
- United Kingdom: US$924k
- Mexico: US$896k
- Spain: US$643k
- Germany: US$600k
- Netherlands: US$536k
- Denmark: US$363k
- Poland: US$340k
- Croatia: US$282k
- Slovenia: US$274k
- Greece: US$249k
- Türkiye: US$223k
- India: US$219k
- Morocco: US$122k
- United Arab Emirates: US$120k
- Portugal: US$119k
- Gabon: US$114k
- Cameroon: US$95k
- Bosnia & Herzegovina: US$85k
- Philippines: US$78k
- Taiwan: US$75k
- Japan: US$67k
- Argentina: US$58k
- New Zealand: US$57k
- Czechia: US$56k
- Laos: US$48k
- Bolivia: US$45k
- Latvia: US$39k
- Australia: US$35k
- Hungary: US$26k
- Ireland: US$26k
- South Africa: US$25k
- Bulgaria: US$23k
- Sweden: US$22k
- Russia: US$19k
- Singapore: US$19k
- Luxembourg: US$18k
- Costa Rica: US$18k
- Estonia: US$16k
- Switzerland: US$11k
- North Macedonia: US$11k
- South Korea: US$7k
- Norway: US$5k
- Finland: US$4k
- Ecuador: US$4k
- Hong Kong SAR China: US$3k
Trade value (US$) no reported trade < US$81kUS$81k+US$304k+US$2m+> US$6m
Imports: 125
- United States: US$30m
- Japan: US$16m
- South Korea: US$8m
- Thailand: US$6m
- Australia: US$4m
- Cambodia: US$3m
- Germany: US$2m
- Canada: US$2m
- Fiji: US$2m
- China: US$2m
- Hong Kong SAR China: US$2m
- Costa Rica: US$2m
- Philippines: US$2m
- Mexico: US$1m
- Myanmar (Burma): US$1m
- United Kingdom: US$1m
- Malaysia: US$1m
- Maldives: US$1m
- Austria: US$1m
- India: US$808k
- Indonesia: US$735k
- Hungary: US$709k
- Türkiye: US$649k
- Saudi Arabia: US$641k
- Greece: US$569k
- Portugal: US$525k
- Spain: US$486k
- Sweden: US$476k
- Peru: US$474k
- Slovakia: US$317k
- Nicaragua: US$306k
- Singapore: US$304k
- Panama: US$288k
- Lithuania: US$284k
- Slovenia: US$280k
- Uruguay: US$266k
- France: US$255k
- Norway: US$255k
- Bahamas: US$246k
- Czechia: US$239k
- Latvia: US$238k
- Taiwan: US$227k
- Qatar: US$212k
- Guatemala: US$201k
- Laos: US$197k
- Netherlands: US$186k
- Denmark: US$167k
- Bulgaria: US$164k
- North Macedonia: US$154k
- Egypt: US$149k
- Switzerland: US$148k
- Romania: US$143k
- Cayman Islands: US$136k
- Anguilla: US$114k
- Kuwait: US$108k
- New Zealand: US$102k
- Barbados: US$101k
- Bosnia & Herzegovina: US$91k
- Poland: US$89k
- Tunisia: US$87k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$25m | 24.6% |
| 2 |  Vietnam | US$21m | 20.7% |
| 3 | Indonesia | US$10m | 10.3% |
| 4 |  Malaysia | US$8m | 7.8% |
| 5 |  Canada | US$6m | 6.1% |
| 6 | Thailand | US$6m | 5.9% |
| 7 |  Brazil | US$3m | 3.3% |
| 8 | Austria | US$3m | 2.7% |
| 9 |  United States | US$3m | 2.6% |
| 10 |  Slovakia | US$2m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$30m | 29.9% |
| 2 |  Japan | US$16m | 15.9% |
| 3 |  South Korea | US$8m | 7.7% |
| 4 | Thailand | US$6m | 5.7% |
| 5 |  Australia | US$4m | 3.9% |
| 6 |  Cambodia | US$3m | 3.1% |
| 7 | Germany | US$2m | 2.4% |
| 8 | Canada | US$2m | 2.3% |
| 9 |  Fiji | US$2m | 1.9% |
| 10 | China | US$2m | 1.8% |
Binding rulings for similar goods 1
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.
- N328943 U.S. CBP
The tariff classification of multilayer wood flooring from China
Code history
Since 2022; before, these goods were classified under 4412.99.
In the UK Global Tariff, subheading 4412.91 covers 4 tariff lines and the duty is between 6% and 10%.
The EU Combined Nomenclature divides subheading 4412.91 into 3 tariff lines; the duty is between 6% and 10% (average 8.7%).
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 £333.4k (up 57% on the year before), at an average of £1.01 per kg; Thailand supplied 28%, followed by Ireland.
World trade in these goods reached US$100m in 2024, down 16.8% on 2023.
China was the largest exporter with 24.6% of the total, ahead of Vietnam.
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 4412.91, 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 4412.91 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 4412.91 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?
China, with US$25m in 2024 (24.6% 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 Thailand (28%), Ireland (25%) and China (21%), out of total imports of £333.4k.