Subheading · Chapter 44 · Heading 4418

4418.92

4418.92: Builders' joinery and carpentry of wood, including cellular: other, cellular wood panels

Official description Cellular wood panels

Subheading 4418.92 belongs to heading 4418 (builders' joinery and carpentry of wood) in chapter 44.

What you pay

Importing into UK

Customs duty Free standard rate 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. 4418 92 00 00 Cellular wood panels 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£4.4m-13.5% · previous 12 months
Average import price£1.35 per kg
Jan 2024: £339kFeb 2024: £307kMar 2024: £252kApr 2024: £405kMay 2024: £455kJun 2024: £277kJul 2024: £357kAug 2024: £382kSept 2024: £472kOct 2024: £445kNov 2024: £424kDec 2024: £208kJan 2025: £304kFeb 2025: £518kMar 2025: £565kApr 2025: £282kMay 2025: £558kJun 2025: £442kJul 2025: £439kAug 2025: £399kSept 2025: £435kOct 2025: £441kNov 2025: £353kDec 2025: £270kJan 2026: £276kFeb 2026: £485kMar 2026: £437kApr 2026: £306kMay 2026: £313kJun 2026: £358kJul 2026: £401kAug 2026: £300k 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
Austria £3.3m 75.6% +5.6%
China £500k 11.4% -43.4%
Netherlands £256k 5.8% -49.8%
Germany £110k 2.5% +1,263.1%
United States £90k 2.1% —
Romania £73k 1.7% —
France £32k 0.7% +230.3%
Türkiye £4k 0.1% -84.5%

Same subheading in other tariffs

World trade in 2024

4418.92 · US$84m

Trade value (US$) no reported trade < US$51kUS$51k+US$512k+US$3m+> US$8m

Exports: 74
  1. Austria: US$30m
  2. China: US$9m
  3. Indonesia: US$8m
  4. Netherlands: US$7m
  5. Canada: US$4m
  6. Denmark: US$4m
  7. Estonia: US$3m
  8. Germany: US$3m
  9. Belgium: US$2m
  10. France: US$2m
  11. Malaysia: US$1m
  12. Italy: US$1m
  13. Ukraine: US$1m
  14. Tunisia: US$974k
  15. Czechia: US$866k
  16. Philippines: US$862k
  17. Poland: US$820k
  18. Türkiye: US$780k
  19. Slovakia: US$512k
  20. Brazil: US$435k
  21. United States: US$399k
  22. Finland: US$363k
  23. United Kingdom: US$357k
  24. Israel: US$194k
  25. Vietnam: US$171k
  26. South Africa: US$168k
  27. Latvia: US$156k
  28. Romania: US$104k
  29. Spain: US$97k
  30. Switzerland: US$95k
  31. Lithuania: US$82k
  32. Russia: US$73k
  33. Bulgaria: US$64k
  34. Colombia: US$57k
  35. Sweden: US$55k
  36. Georgia: US$53k
  37. India: US$51k
  38. Australia: US$48k
  39. Saudi Arabia: US$47k
  40. Sri Lanka: US$39k
  41. Bosnia & Herzegovina: US$38k
  42. Portugal: US$38k
  43. Lebanon: US$36k
  44. Hong Kong SAR China: US$33k
  45. Japan: US$21k
  46. Greece: US$20k
  47. Serbia: US$20k
  48. Mexico: US$14k
  49. Kuwait: US$12k
  50. Tanzania: US$12k
  51. Bahrain: US$11k
  52. Senegal: US$9k
  53. Singapore: US$8k
  54. Hungary: US$8k
  55. Slovenia: US$8k
  56. United Arab Emirates: US$8k
  57. Norway: US$7k
  58. Chile: US$7k
  59. Luxembourg: US$6k
  60. Thailand: US$6k

Top exporters

RankCountryValueShare
1 Austria US$30m 35.2%
2 China US$9m 10.3%
3 Indonesia US$8m 9.6%
4 Netherlands US$7m 8.4%
5 Canada US$4m 5.1%
6 Denmark US$4m 4.7%
7 Estonia US$3m 4.1%
8 Germany US$3m 3.6%
9 Belgium US$2m 2.7%
10 France US$2m 2%

Top importers

RankCountryValueShare
1 Germany US$12m 14.3%
2 France US$10m 12.5%
3 United States US$6m 7.7%
4 United Kingdom US$5m 6.4%
5 Romania US$5m 5.9%
6 Belgium US$4m 4.5%
7 Poland US$3m 4%
8 Denmark US$3m 3.8%
9 Finland US$3m 3.7%
10 Japan US$3m 3.4%

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 countryMFN dutylines from – todata 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 5% 2023
Jordan 2.5% 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 18% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Panama 10% 2023
Papua New Guinea 5% 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 7.8%* 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

HSCode
20174418.99changed
20124418.90changed
20074418.90changed
20024418.90changed
19964418.90changed
19924418.90changed

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)

Code history

Since 2022; before, these goods were classified under 4418.99.

The UK Global Tariff has one tariff line for subheading 4418.92; the duty is duty-free.

Subheading 4418.92 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

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 these goods into the UK came to £4.4m between September 2025 and August 2026 (down 13% on the year before); Austria supplied 76%, followed by China.

In 2024, countries exported these goods worth US$84m (+7% year on year).

The largest exporter was Austria (US$30m), followed by China.

Products classified here

Questions and answers

What is the HS code for builders' joinery and carpentry of wood, including cellular: other, cellular wood panels?

Builders' joinery and carpentry of wood, including cellular: other, cellular wood panels fall under HS subheading 4418.92, part of heading 4418, in section IX of the Harmonized System.

What is the import duty on builders' joinery and carpentry of wood in the UK?

Under the UK Global Tariff, imports under 4418.92 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 builders' joinery and carpentry of wood in the EU?

Under the EU Combined Nomenclature, imports under 4418.92 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 builders' joinery and carpentry of wood?

Austria, with US$30m in 2024 (35.2% 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 (76%), China (11%) and Netherlands (6%), out of total imports of £4.4m.

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Typical products

Everyday names, not part of the legal text.