Subheading · Chapter 44 · Heading 4415

4415.20

4415.20: Pallets, box pallets and other load boards; pallet collars

Wooden pallets

4415.20 is the HS subheading for wooden pallets, under heading 4415 in chapter 44.

What you pay

Importing into UK

Customs duty Free 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. 4415 20 00 00 Pallets, box pallets and other load boards; pallet collars
  2. 4415 20 20 00 Flat pallets; pallet collars Freep/st
  3. 4415 20 90 00 Other Free

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)—Free
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
DCTS Standard Indonesia 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

UK: imports by month

last 12 months£38.5m+3.8% · previous 12 months
Average import price£0.63 per kg
Jan 2024: £3.1mFeb 2024: £3mMar 2024: £2.9mApr 2024: £3.2mMay 2024: £3.5mJun 2024: £3mJul 2024: £3.6mAug 2024: £2.8mSept 2024: £3.2mOct 2024: £3.5mNov 2024: £3.2mDec 2024: £2.8mJan 2025: £2.5mFeb 2025: £3.2mMar 2025: £3.1mApr 2025: £2.8mMay 2025: £3.3mJun 2025: £2.6mJul 2025: £4mAug 2025: £3.1mSept 2025: £3.5mOct 2025: £3.7mNov 2025: £4mDec 2025: £2.9mJan 2026: £2.6mFeb 2026: £3.1mMar 2026: £3.1mApr 2026: £3mMay 2026: £3mJun 2026: £3.1mJul 2026: £3.6mAug 2026: £2.7m 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
Ireland £7m 18.2% +5.1%
Sweden £5m 12.9% -0.8%
Latvia £4.9m 12.6% +32.7%
Germany £4.3m 11.1% +21%
Netherlands £4.2m 10.8% +11%
United Kingdom £2.2m 5.7% +11.1%
Lithuania £1.5m 3.8% -14.8%
China £1.4m 3.7% +0.3%

Same subheading in other tariffs

World trade in 2024

4415.20 · US$4bn

Trade value (US$) no reported trade < US$404kUS$404k+US$9m+US$70m+> US$207m

Exports: 163
  1. Poland: US$683m
  2. Germany: US$450m
  3. Belgium: US$214m
  4. Czechia: US$211m
  5. Netherlands: US$207m
  6. France: US$171m
  7. Latvia: US$133m
  8. Italy: US$130m
  9. United Kingdom: US$124m
  10. Ukraine: US$120m
  11. Lithuania: US$118m
  12. United States: US$114m
  13. Sweden: US$93m
  14. Malaysia: US$74m
  15. Canada: US$73m
  16. Austria: US$70m
  17. Spain: US$63m
  18. Denmark: US$58m
  19. Slovakia: US$56m
  20. Bulgaria: US$53m
  21. Hungary: US$50m
  22. Portugal: US$49m
  23. Mexico: US$44m
  24. Romania: US$43m
  25. Norway: US$42m
  26. China: US$41m
  27. Slovenia: US$38m
  28. Switzerland: US$26m
  29. Finland: US$23m
  30. South Africa: US$22m
  31. Serbia: US$22m
  32. Estonia: US$22m
  33. Guatemala: US$21m
  34. Croatia: US$20m
  35. Türkiye: US$13m
  36. Bosnia & Herzegovina: US$12m
  37. Ireland: US$12m
  38. Vietnam: US$11m
  39. Greece: US$11m
  40. Japan: US$9m
  41. South Korea: US$7m
  42. India: US$7m
  43. Costa Rica: US$7m
  44. Uganda: US$6m
  45. Brazil: US$6m
  46. Saudi Arabia: US$6m
  47. Albania: US$5m
  48. Thailand: US$5m
  49. Luxembourg: US$5m
  50. Singapore: US$5m
  51. Australia: US$4m
  52. North Macedonia: US$4m
  53. Chile: US$4m
  54. Kazakhstan: US$4m
  55. Moldova: US$3m
  56. Morocco: US$3m
  57. Taiwan: US$3m
  58. Indonesia: US$2m
  59. Russia: US$2m
  60. Montenegro: US$2m

Top exporters

RankCountryValueShare
1 Poland US$683m 17.7%
2 Germany US$450m 11.6%
3 Belgium US$214m 5.6%
4 Czechia US$211m 5.5%
5 Netherlands US$207m 5.4%
6 France US$171m 4.4%
7 Latvia US$133m 3.4%
8 Italy US$130m 3.4%
9 United Kingdom US$124m 3.2%
10 Ukraine US$120m 3.1%

Top importers

RankCountryValueShare
1 Germany US$736m 19.1%
2 France US$388m 10%
3 Belgium US$270m 7%
4 Netherlands US$267m 6.9%
5 Italy US$256m 6.6%
6 Spain US$140m 3.6%
7 Austria US$138m 3.6%
8 United States US$136m 3.5%
9 Poland US$109m 2.8%
10 Czechia US$103m 2.7%

Binding rulings for similar goods 3

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.

  • N362367 U.S. CBP 30 June 2026 · 4415.20.80.00

    The tariff classification of a shipping pallet from Vietnam

  • N332317 U.S. CBP 2 May 2023 · 4415.20.80.00

    The tariff classification of wood pallet collars from Latvia

  • N321709 U.S. CBP 4 October 2021 · 4415.20.80.00

    The tariff classification and country of origin of unassembled wood pallets from Mexico

The UK Global Tariff divides subheading 4415.20 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4415.20 covers 2 tariff lines and the duty is between 3% and 4%.

174 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 Free.

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

Imports of wooden pallets into the UK came to £38.5m between September 2025 and August 2026 (up 4% on the year before); Ireland supplied 18%, followed by Sweden.

In 2024, countries exported wooden pallets worth US$4bn (−10.3% year on year).

The largest exporter was Poland (US$683m), followed by Germany.

Products classified here

Questions and answers

What is the HS code for pallets, box pallets and other load boards; pallet collars?

Pallets, box pallets and other load boards; pallet collars fall under HS subheading 4415.20, part of heading 4415, in section IX of the Harmonized System.

What is the import duty on pallets, box pallets and other load boards in the UK?

Under the UK Global Tariff, imports under 4415.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on pallets, box pallets and other load boards in the EU?

Under the EU Combined Nomenclature, imports under 4415.20 from countries without a preferential agreement are charged at 3% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most pallets, box pallets and other load boards?

Poland, with US$683m in 2024 (17.7% of world exports).

Which countries can export wooden pallets to the UK duty-free?

174 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on wooden pallets?

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 wooden pallets from?

In the 12 months to August 2026, the largest suppliers were Ireland (18%), Sweden (13%) and Latvia (13%), out of total imports of £38.5m.