Subheading · Chapter 44 · Heading 4418
4418.82: Cross-laminated timber (CLT or X-lam)
4418.82 is a six-digit subheading of heading 4418, builders' joinery and carpentry of wood, chapter 44.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4418 82 00 00 Cross-laminated timber (clt or x-lam) Free
- 4418 82 00 10 Of bamboo Free
- 4418 82 00 90 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
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 |
|---|---|---|---|
 Austria | £9.3m | 86.5% | -40.8% |
 Germany | £572k | 5.3% | -12.4% |
 Spain | £210k | 1.9% | -63.4% |
 France | £189k | 1.8% | -83.3% |
 Latvia | £122k | 1.1% | +163.6% |
 Australia | £100k | 0.9% | -21.4% |
 Sweden | £77k | 0.7% | -91.4% |
 Lithuania | £50k | 0.5% | +51.6% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line 
USA 3.2% General (MFN) 1 tariff line 
Canada 3% Third-country duty 1 tariff line 
Mexico 15% Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan 3.9% – 6% Third-country duty 3 tariff lines · average 4.6% 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free – 18% Third-country duty 2 tariff lines · average 9% 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$233kUS$233k+US$1m+US$7m+> US$47m
Exports: 53
- Austria: US$267m
- Germany: US$47m
- Czechia: US$18m
- Canada: US$11m
- Sweden: US$10m
- Australia: US$7m
- Latvia: US$6m
- Estonia: US$4m
- Belgium: US$3m
- Spain: US$3m
- Russia: US$2m
- United States: US$2m
- Italy: US$1m
- France: US$1m
- New Zealand: US$1m
- Poland: US$1m
- Japan: US$793k
- Finland: US$478k
- Netherlands: US$452k
- China: US$378k
- Ukraine: US$285k
- India: US$281k
- Switzerland: US$268k
- Serbia: US$254k
- Romania: US$245k
- South Africa: US$233k
- United Kingdom: US$232k
- Uruguay: US$201k
- Vietnam: US$196k
- Slovakia: US$145k
- Croatia: US$138k
- Bosnia & Herzegovina: US$138k
- Lithuania: US$121k
- Singapore: US$91k
- Türkiye: US$82k
- Indonesia: US$70k
- Chile: US$48k
- Denmark: US$42k
- Slovenia: US$42k
- Hungary: US$30k
- Malaysia: US$22k
- Mauritius: US$17k
- Ireland: US$14k
- Peru: US$13k
- Portugal: US$6k
- Bulgaria: US$4k
- Greece: US$600
- Luxembourg: US$300
- Malta: US$200
- Brazil: US$100
- Cyprus: US$100
- Nigeria: US$0
- Thailand: US$0
Trade value (US$) no reported trade < US$105kUS$105k+US$2m+US$12m+> US$31m
Imports: 96
- Germany: US$83m
- Italy: US$46m
- Switzerland: US$31m
- Netherlands: US$30m
- United Kingdom: US$27m
- France: US$23m
- United States: US$19m
- Belgium: US$18m
- Austria: US$13m
- Norway: US$12m
- Spain: US$8m
- New Zealand: US$8m
- Poland: US$7m
- Slovenia: US$7m
- Luxembourg: US$6m
- Iceland: US$5m
- Finland: US$5m
- Australia: US$5m
- Denmark: US$5m
- Hungary: US$3m
- Croatia: US$3m
- Portugal: US$3m
- Canada: US$3m
- Türkiye: US$2m
- Sweden: US$2m
- Czechia: US$2m
- China: US$1m
- Bahamas: US$1m
- Barbados: US$1m
- Slovakia: US$922k
- Estonia: US$853k
- Ireland: US$649k
- Taiwan: US$644k
- Japan: US$643k
- Latvia: US$582k
- Mexico: US$441k
- Bosnia & Herzegovina: US$361k
- Cyprus: US$236k
- Singapore: US$226k
- South Korea: US$200k
- Chile: US$177k
- Romania: US$168k
- Greece: US$154k
- Lithuania: US$149k
- Saudi Arabia: US$140k
- Mauritius: US$114k
- India: US$105k
- Morocco: US$105k
- Andorra: US$92k
- St Vincent & the Grenadines: US$86k
- Russia: US$68k
- San Marino: US$65k
- Lesotho: US$59k
- United Arab Emirates: US$56k
- Peru: US$48k
- Botswana: US$45k
- Mozambique: US$42k
- Serbia: US$42k
- Guinea: US$37k
- Kenya: US$32k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Austria | US$267m | 68.4% |
| 2 | Germany | US$47m | 11.9% |
| 3 |  Czechia | US$18m | 4.6% |
| 4 | Canada | US$11m | 2.7% |
| 5 | Sweden | US$10m | 2.5% |
| 6 | Australia | US$7m | 1.9% |
| 7 | Latvia | US$6m | 1.4% |
| 8 |  Estonia | US$4m | 1.1% |
| 9 |  Belgium | US$3m | 0.7% |
| 10 | Spain | US$3m | 0.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$83m | 21.3% |
| 2 |  Italy | US$46m | 11.9% |
| 3 | Switzerland | US$31m | 8% |
| 4 |  Netherlands | US$30m | 7.8% |
| 5 | United Kingdom | US$27m | 7% |
| 6 | France | US$23m | 5.9% |
| 7 | United States | US$19m | 5% |
| 8 | Belgium | US$18m | 4.6% |
| 9 | Austria | US$13m | 3.4% |
| 10 | Norway | US$12m | 3.1% |
Import duty on this product around the world 93
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.
- 15%median duty
- 9number of duty-free countries (MFN)
- 40%highest: Morocco, Zambia, Algeria
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Armenia | 11% | 2023 | |
| Australia | 5% | 2023 | |
 Bahamas | 25% | 2022 | |
 Bahrain | 5% | 2023 | |
 Belize | 15% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 13% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 15% | 2023 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 3% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 China | 4% | 2023 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Dominican Republic | 20% | 2023 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15% | 2023 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 15% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 10% | 2023 | |
 Indonesia | 5% | 2023 | |
 Jamaica | 15% | 2023 | |
| Japan | 4.6% | 3.9% – 6% | 2023 |
 Jordan | 3.3% | 0% – 5% | 2023 |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25% | 2023 | |
 Kuwait | 5% | 2023 | |
 Lesotho | 15% | 2023 | |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malaysia | 20% | 2023 | |
 Maldives | 5% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 15% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 40% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Namibia | 15% | 2023 | |
 Nepal | 15% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 9% | 0% – 18% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 13% | 10% – 15% | 2023 |
 Papua New Guinea | 15% | 2023 | |
 Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
 Rwanda | 25% | 2023 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 15% | 2023 | |
 South Korea | 8% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Vincent & the Grenadines | 15% | 2023 | |
| Switzerland | 8.5%* | 2023 | |
 Tanzania | 25% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 0% | 2023 | |
 Uganda | 25% | 2023 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 3.2% | 2023 | |
 Vanuatu | 15% | 2023 | |
 Vietnam | 3% | 2023 | |
 Zambia | 40% | 2023 | |
 Zimbabwe | 0.4% | 2023 |
Tariff data years 2022–2023; 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
- 63539 Other builders' joinery & carpentry of wood
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 31600 Builders' joinery and carpentry of wood (including cellular wood panels, assembled parquet panels, shingles and shakes)
- ISIC Rev. 4 activity
- 1622 Manufacture of builders' carpentry and joinery
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4418.60, 4418.91, 4418.99 | changed |
| 2012 | 4418.60, 4418.90 | changed |
| 2007 | 4418.60, 4418.90 | changed |
| 2002 | 4418.90 | changed |
| 1996 | 4418.90 | changed |
| 1992 | 4418.90 | changed |
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
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
- N347843 U.S. CBP
The tariff classification of cross-laminated timber panels from Austria
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
Code history
Since 2022; before, these goods were classified under 4418.60, 4418.91, 4418.99.
In the UK Global Tariff, subheading 4418.82 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4418.82; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 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 £10.8m (down 53% on the year before), at an average of £2.00 per kg; Austria supplied 87%, followed by Germany.
World trade in these goods reached US$390m in 2024, up 1.1% on 2023.
Austria was the largest exporter with 68.4% of the total, ahead of Germany.
Questions and answers
What is the HS code for cross-laminated timber (CLT or X-lam)?
Cross-laminated timber (CLT or X-lam) fall under HS subheading 4418.82, part of heading 4418, in section IX of the Harmonized System.
What is the import duty on cross-laminated timber (CLT or X-lam) in the UK?
Under the UK Global Tariff, imports under 4418.82 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 cross-laminated timber (CLT or X-lam) in the EU?
Under the EU Combined Nomenclature, imports under 4418.82 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cross-laminated timber (CLT or X-lam)?
Austria, with US$267m in 2024 (68.4% of world exports).
Which countries can export these goods 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 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 Austria (87%), Germany (5%) and Spain (2%), out of total imports of £10.8m.