Subheading · Chapter 44 · Heading 4412

4412.92

4412.92: Other, with at least one outer ply of non-coniferous wood

Subheading 4412.92 belongs to heading 4412 (plywood, veneered panels and similar laminated wood) in 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 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 92 00 00 Other, with at least one outer ply of non-coniferous wood m³
  2. 4412 92 10 00 Containing at least one layer of particle board 6%m³
  3. 4412 92 90 00 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 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 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 2 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% – 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£18.6m+26.7% · previous 12 months
Average import price£1.91 per kg
Jan 2024: £1.5mFeb 2024: £1.6mMar 2024: £1.4mApr 2024: £1.6mMay 2024: £1.9mJun 2024: £1.7mJul 2024: £1.5mAug 2024: £1.4mSept 2024: £1.2mOct 2024: £1.5mNov 2024: £1.4mDec 2024: £718kJan 2025: £1.2mFeb 2025: £1.4mMar 2025: £1.3mApr 2025: £1.6mMay 2025: £1.2mJun 2025: £1.1mJul 2025: £1.2mAug 2025: £895kSept 2025: £1.5mOct 2025: £1.6mNov 2025: £1.5mDec 2025: £923kJan 2026: £1.2mFeb 2026: £1.3mMar 2026: £1.4mApr 2026: £1.7mMay 2026: £2.2mJun 2026: £1.8mJul 2026: £2.2mAug 2026: £1.2m 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
Belgium £9.4m 50.9% +24.3%
Ireland £3.2m 17.2% +20.4%
Germany £3m 16.2% +38.1%
Romania £752k 4% -28.2%
Italy £606k 3.3% +204.3%
Netherlands £532k 2.9% +472.8%
Poland £356k 1.9% +3.9%
Hungary £195k 1.1% +22.7%

Same subheading in other tariffs

World trade in 2024

4412.92 · US$705m

Trade value (US$) no reported trade < US$923kUS$923k+US$6m+US$21m+> US$70m

Exports: 71
  1. China: US$198m
  2. Canada: US$72m
  3. Thailand: US$70m
  4. Belgium: US$68m
  5. Malaysia: US$45m
  6. Vietnam: US$37m
  7. Romania: US$35m
  8. Germany: US$21m
  9. Austria: US$17m
  10. Spain: US$14m
  11. Indonesia: US$10m
  12. Hungary: US$10m
  13. Poland: US$9m
  14. Sweden: US$8m
  15. Bosnia & Herzegovina: US$8m
  16. United States: US$8m
  17. Italy: US$6m
  18. Finland: US$6m
  19. Croatia: US$6m
  20. Taiwan: US$6m
  21. Guatemala: US$6m
  22. Ireland: US$4m
  23. Brazil: US$4m
  24. Ukraine: US$4m
  25. Netherlands: US$4m
  26. Cambodia: US$3m
  27. Türkiye: US$3m
  28. Slovenia: US$3m
  29. France: US$2m
  30. Japan: US$2m
  31. Latvia: US$2m
  32. Switzerland: US$2m
  33. Slovakia: US$1m
  34. United Kingdom: US$959k
  35. Russia: US$956k
  36. Estonia: US$923k
  37. Bulgaria: US$912k
  38. Czechia: US$759k
  39. Cameroon: US$754k
  40. Serbia: US$727k
  41. Lithuania: US$538k
  42. New Zealand: US$482k
  43. Denmark: US$349k
  44. South Africa: US$249k
  45. Argentina: US$182k
  46. Greece: US$172k
  47. Bolivia: US$171k
  48. India: US$141k
  49. Egypt: US$141k
  50. Portugal: US$139k
  51. Australia: US$95k
  52. Mexico: US$79k
  53. Colombia: US$58k
  54. Philippines: US$55k
  55. Norway: US$54k
  56. Hong Kong SAR China: US$50k
  57. South Korea: US$47k
  58. Belarus: US$33k
  59. Saudi Arabia: US$24k
  60. Kazakhstan: US$11k

Top exporters

RankCountryValueShare
1 China US$198m 28.1%
2 Canada US$72m 10.3%
3 Thailand US$70m 10%
4 Belgium US$68m 9.7%
5 Malaysia US$45m 6.4%
6 Vietnam US$37m 5.2%
7 Romania US$35m 5%
8 Germany US$21m 2.9%
9 Austria US$17m 2.5%
10 Spain US$14m 2%

Top importers

RankCountryValueShare
1 United States US$299m 42.5%
2 Germany US$34m 4.8%
3 Canada US$33m 4.7%
4 Thailand US$27m 3.9%
5 France US$27m 3.8%
6 Malaysia US$24m 3.4%
7 Australia US$23m 3.3%
8 United Kingdom US$22m 3.1%
9 Netherlands US$15m 2.1%
10 Norway US$15m 2.1%

Import duty on this product around the world 94

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
  • 12number of duty-free countries (MFN)
  • 50%highest: Belize, Papua New Guinea, Zambia

94

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 15% 2023
Armenia 11% 2023
Australia 5% 2023
Bahamas 0% 2022
Bahrain 5% 2023
Belize 50% 2023
Benin 20% 2023
Bermuda 19% 13% – 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Burkina Faso 20% 2023
Burundi 25% 2023
Cameroon 30% 2023
Canada 0% 2023
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
China 6% 2023
Congo - Brazzaville 30% 2023
Costa Rica 9% 2023
Dominican Republic 0% 2023
El Salvador 10% 2022
Equatorial Guinea 30% 2023
Eswatini 10% 2023
European Union (27 countries) 8% 6% – 10% 2023
Fiji 32% 2023
French Polynesia 8% 2023
Gabon 30% 2023
Gambia 20% 2023
Ghana 20% 2023
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 2023
Jamaica 10% 2023
Japan 6% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 5% 2023
Kiribati 10% 2023 · HS 2002
Kuwait 5% 2023
Lesotho 10% 2023
Liberia 20% 2023
Macao SAR China 0% 2023
Madagascar 10% 2023
Malaysia 30% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 18% 2023
Mozambique 7.5% 2023
Namibia 10% 2023
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
Panama 5% 0% – 10% 2023
Papua New Guinea 50% 2023
Philippines 15% 2023
Qatar 5% 2023
Rwanda 25% 2023
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
South Africa 10% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Vincent & the Grenadines 10% 2023
Switzerland 7.2%* 2023
Tanzania 25% 2023
Thailand 5% 2023
Togo 20% 2023
Türkiye 28% 26% – 30% 2023
Uganda 25% 2023
United Arab Emirates 5% 2023
United Kingdom 8% 6% – 10% 2023
United States 3.2% 0% – 8% 2023
Vanuatu 15% 2023
Vietnam 5% 2023
Zambia 40% 2023
Zimbabwe 0.2% 2023

Tariff data years 2021–2023; 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
63439 Plywood, veneered panels & similar laminated wood other than headings 634.31-634.33
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
31421 Other plywood, veneered panels and similar laminated wood, of coniferous wood
31422 Other plywood, veneered panels and similar laminated wood, of non-coniferous wood
ISIC Rev. 4 activity
1621 Manufacture of veneer sheets and wood-based panels

Earlier HS editions

HSCode
20174412.99changed
20124412.99changed
20074412.99changed
20024412.22, 4412.23, 4412.29, 4412.92, 4412.93, 4412.99changed
19964412.22, 4412.23, 4412.29, 4412.92, 4412.93, 4412.99changed
19924412.21, 4412.29, 4412.91, 4412.99changed

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 6

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.

  • N352099 U.S. CBP 29 August 2025 · 4412.92.52.15

    The tariff classification of multilayer wood panels from Mexico

  • N342081 U.S. CBP 6 September 2024 · 4412.92.52.05

    The tariff classification of multilayer wood flooring from China

  • N341295 U.S. CBP 24 July 2024 · 4412.92.52.05

    The tariff classification of multilayer wood flooring from Poland

  • N337918 U.S. CBP 21 February 2024 · 4412.92.52.15

    The tariff classification of Eucalyptus Super Combi Prime Wall Panels from Brazil

  • N334942 U.S. CBP 21 September 2023 · 4412.92.52.05

    The tariff classification of multilayer wood flooring from China

  • N324600 U.S. CBP 8 March 2022 · 4412.92.52.05

    The tariff classification of multilayer wood flooring imported from China

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 Anti-dumping

    Wood Mouldings and Millwork Products From the People's Republic of China: Continuation of Antidumping Duty Order and Countervailing Duty Order

    FR Doc. 2026-13103 · 91 FR 39595 · 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 4412.99.

The UK Global Tariff divides subheading 4412.92 into 2 tariff lines; the duty is between 6% and 10% (average 8%).

In the EU Combined Nomenclature, subheading 4412.92 covers 2 tariff lines and the duty is between 6% and 10%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6% – 10%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £18.6m between September 2025 and August 2026 (up 27% on the year before); Belgium supplied 51%, followed by Ireland.

In 2024, countries exported these goods worth US$705m (−6% year on year).

The largest exporter was China (US$198m), followed by Canada.

Questions and answers

What is the HS code for other, with at least one outer ply of non-coniferous wood?

Other, with at least one outer ply of non-coniferous wood fall under HS subheading 4412.92, 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 4412.92 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 other, with at least one outer ply of… in the EU?

Under the EU Combined Nomenclature, imports under 4412.92 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 other, with at least one outer ply of…?

China, with US$198m in 2024 (28.1% 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 Belgium (51%), Ireland (17%) and Germany (16%), out of total imports of £18.6m.

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