Subheading · Chapter 44 · Heading 4415
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
Rates by national line · UK Global Tariff
UK lines →- 4415 20 00 00 Pallets, box pallets and other load boards; pallet collars
- 4415 20 20 00 Flat pallets; pallet collars Freep/st
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £7m | 18.2% | +5.1% | |
| £5m | 12.9% | -0.8% | |
| £4.9m | 12.6% | +32.7% | |
| £4.3m | 11.1% | +21% | |
| £4.2m | 10.8% | +11% | |
| £2.2m | 5.7% | +11.1% | |
| £1.5m | 3.8% | -14.8% | |
| £1.4m | 3.7% | +0.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$404kUS$404k+US$9m+US$70m+> US$207m
Exports: 163
- Poland: US$683m
- Germany: US$450m
- Belgium: US$214m
- Czechia: US$211m
- Netherlands: US$207m
- France: US$171m
- Latvia: US$133m
- Italy: US$130m
- United Kingdom: US$124m
- Ukraine: US$120m
- Lithuania: US$118m
- United States: US$114m
- Sweden: US$93m
- Malaysia: US$74m
- Canada: US$73m
- Austria: US$70m
- Spain: US$63m
- Denmark: US$58m
- Slovakia: US$56m
- Bulgaria: US$53m
- Hungary: US$50m
- Portugal: US$49m
- Mexico: US$44m
- Romania: US$43m
- Norway: US$42m
- China: US$41m
- Slovenia: US$38m
- Switzerland: US$26m
- Finland: US$23m
- South Africa: US$22m
- Serbia: US$22m
- Estonia: US$22m
- Guatemala: US$21m
- Croatia: US$20m
- Türkiye: US$13m
- Bosnia & Herzegovina: US$12m
- Ireland: US$12m
- Vietnam: US$11m
- Greece: US$11m
- Japan: US$9m
- South Korea: US$7m
- India: US$7m
- Costa Rica: US$7m
- Uganda: US$6m
- Brazil: US$6m
- Saudi Arabia: US$6m
- Albania: US$5m
- Thailand: US$5m
- Luxembourg: US$5m
- Singapore: US$5m
- Australia: US$4m
- North Macedonia: US$4m
- Chile: US$4m
- Kazakhstan: US$4m
- Moldova: US$3m
- Morocco: US$3m
- Taiwan: US$3m
- Indonesia: US$2m
- Russia: US$2m
- Montenegro: US$2m
Trade value (US$) no reported trade < US$313kUS$313k+US$4m+US$47m+> US$138m
Imports: 210
- Germany: US$736m
- France: US$388m
- Belgium: US$270m
- Netherlands: US$267m
- Italy: US$256m
- Spain: US$140m
- Austria: US$138m
- United States: US$136m
- Poland: US$109m
- Czechia: US$103m
- Sweden: US$96m
- Switzerland: US$91m
- Denmark: US$90m
- Singapore: US$79m
- Hungary: US$74m
- Norway: US$63m
- Slovakia: US$63m
- Greece: US$60m
- Mexico: US$55m
- Canada: US$52m
- Romania: US$47m
- United Kingdom: US$45m
- Serbia: US$32m
- Slovenia: US$27m
- Finland: US$26m
- Croatia: US$26m
- Lithuania: US$25m
- Bulgaria: US$20m
- Türkiye: US$20m
- Portugal: US$18m
- Luxembourg: US$18m
- South Korea: US$18m
- India: US$18m
- Latvia: US$17m
- Honduras: US$14m
- China: US$14m
- Estonia: US$13m
- Ireland: US$12m
- Hong Kong SAR China: US$10m
- Philippines: US$8m
- Bosnia & Herzegovina: US$8m
- Vietnam: US$7m
- Thailand: US$7m
- Japan: US$7m
- Australia: US$6m
- Malaysia: US$6m
- Morocco: US$6m
- Moldova: US$5m
- North Macedonia: US$5m
- Panama: US$5m
- El Salvador: US$5m
- Botswana: US$5m
- South Africa: US$4m
- Ukraine: US$4m
- Côte d’Ivoire: US$4m
- Kazakhstan: US$4m
- Mozambique: US$4m
- Cyprus: US$3m
- Taiwan: US$3m
- United Arab Emirates: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$683m | 17.7% | |
| 2 | US$450m | 11.6% | |
| 3 | US$214m | 5.6% | |
| 4 | US$211m | 5.5% | |
| 5 | US$207m | 5.4% | |
| 6 | US$171m | 4.4% | |
| 7 | US$133m | 3.4% | |
| 8 | US$130m | 3.4% | |
| 9 | US$124m | 3.2% | |
| 10 | US$120m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$736m | 19.1% | |
| 2 | US$388m | 10% | |
| 3 | US$270m | 7% | |
| 4 | US$267m | 6.9% | |
| 5 | US$256m | 6.6% | |
| 6 | US$140m | 3.6% | |
| 7 | US$138m | 3.6% | |
| 8 | US$136m | 3.5% | |
| 9 | US$109m | 2.8% | |
| 10 | 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.
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.