Subheading · Chapter 44 · Heading 4421

4421.99: Other articles of wood: other, other

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 4

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

4421 99 00 00 Other
4421 99 10 00 Of fibreboard Free
4421 99 99 00 Other Free
4421 99 99 10 Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof Free
Other Free
4421 99 99 91 Wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape Free
4421 99 99 99 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 3

Anti-dumping dutyDefinitive anti-dumping duty 42.3%

Applies to goods from: China
In force: until 3 October 2029
Legal act: Statutory Instruments 2019 No. 450
Tariff lines: on 1 of 4 lines

Rates for named exporters (6)

Company	Rate
Foshan City Gaoming Lihe, Daily Necessities Co. Ltd.,, Foshan, A782	34.9% with D008, otherwise 42.3%
Guangzhou Power Team Houseware Co. Ltd., Guangzhou A783	39.6% with D008, otherwise 42.3%
Since Hardware (Guangzhou) Co., Ltd., Guangzhou A784	35.8% with D008, otherwise 42.3%
Guangdong Wireking Household Supplies Co. Ltd, Foshan A785	18.1% with D008, otherwise 42.3%
Zhejiang Harmonic Hardware Products Co. Ltd., Guzhou A786	26.5% with D008, otherwise 42.3%
Greenwood Houseware (Zhuhai) Ltd, Guangdong A953	22.7% with D008, otherwise 42.3%

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)

Import requirements 4

Prohibition or restrictionImport prohibition

Applies to goods from
Indonesia, North Korea

Legal act
S.I. 2019/411, 2020 No. 1315
Prohibition or restrictionImport prohibition on goods for torture and repression
Applies to goods from
all countries

Legal act
S.I. 2020/1479
Documents
- C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
- Y904 Goods other than those described in the TR footnotes linked to the measure
Tariff lines
on 3 of 4 lines
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 - CITES
Applies to goods from
all countries

Legal act
2021 No. 54
Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
Tariff lines
on 1 of 4 lines

Preferential rates by country

Agreement or scheme	Countries	Rate
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£212.4m+0.8% · previous 12 months

Average import price£2.00 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£105.8m	49.8%	+4.5%
Poland	£28.8m	13.6%	-8.8%
Germany	£11.3m	5.3%	-4.6%
Austria	£8.3m	3.9%	-13.2%
Netherlands	£7.9m	3.7%	-4.1%
Lithuania	£4.5m	2.1%	+22.6%
Latvia	£4.5m	2.1%	-18.8%
Czechia	£4.2m	2%	+38.2%

Same subheading in other tariffs

EU Free – 4% Third-country duty 2 tariff lines · average 2%

Türkiye Free – 4% Third-country duty 3 tariff lines · average 1.3%

USA Free – 10.7% General (MFN) 14 tariff lines · average 2.6% · 1× specific or compound duty

World trade in 2024

4421.99 · US$6bn

Trade value (US$) no reported trade < US$311kUS$311k+US$11m+US$73m+> US$239m

Exports: 187

China: US$2bn
Poland: US$480m
Germany: US$420m
Canada: US$285m
Vietnam: US$261m
Indonesia: US$239m
Ecuador: US$143m
Netherlands: US$122m
United States: US$119m
Mexico: US$115m
Czechia: US$108m
India: US$101m
Italy: US$101m
Austria: US$92m
Ukraine: US$89m
Romania: US$87m
France: US$84m
Denmark: US$73m
Spain: US$71m
Malaysia: US$63m
Estonia: US$62m
Slovenia: US$59m
Lithuania: US$48m
Latvia: US$48m
Russia: US$47m
Serbia: US$44m
Cambodia: US$43m
Belgium: US$41m
Sweden: US$39m
Slovakia: US$35m
Türkiye: US$34m
Thailand: US$28m
Brazil: US$28m
Croatia: US$26m
United Kingdom: US$26m
Portugal: US$20m
Japan: US$17m
Bosnia & Herzegovina: US$16m
Taiwan: US$15m
Pakistan: US$14m
Kazakhstan: US$13m
Philippines: US$12m
Greece: US$12m
Hong Kong SAR China: US$12m
Chile: US$11m
Switzerland: US$11m
South Korea: US$11m
Hungary: US$11m
Norway: US$10m
Finland: US$10m
Bulgaria: US$8m
South Africa: US$8m
Kyrgyzstan: US$8m
Egypt: US$7m
Papua New Guinea: US$7m
Belarus: US$5m
Tunisia: US$5m
Argentina: US$5m
Australia: US$4m
United Arab Emirates: US$4m

Top exporters

Rank	Country	Value	Share
1	China	US$2bn	37.3%
2	Poland	US$480m	7.6%
3	Germany	US$420m	6.7%
4	Canada	US$285m	4.5%
5	Vietnam	US$261m	4.1%
6	Indonesia	US$239m	3.8%
7	Ecuador	US$143m	2.3%
8	Netherlands	US$122m	1.9%
9	United States	US$119m	1.9%
10	Mexico	US$115m	1.8%

Top importers

Rank	Country	Value	Share
1	United States	US$1bn	23.2%
2	Germany	US$690m	10.9%
3	France	US$402m	6.4%
4	Japan	US$378m	6%
5	China	US$293m	4.6%
6	Netherlands	US$291m	4.6%
7	United Kingdom	US$250m	4%
8	Italy	US$158m	2.5%
9	Canada	US$151m	2.4%
10	Australia	US$148m	2.3%

Binding rulings for similar goods 137

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.

N365145 U.S. CBP 2 October 2026 · 4421.99.98.80

The tariff classification, country of origin, and applicable trade programs for personalized plywood tags
N365072 U.S. CBP 23 September 2026 · 4421.99.98.80

The tariff classification of a handmade weaving board from Canada
N364808 U.S. CBP 14 September 2026 · 4421.99.98.80

The tariff classification of hardwood trailer floor kits from Canada
N364557 U.S. CBP 31 August 2026 · 4421.99.98.80

The tariff classification of a Shinto souvenir arrow from Japan
N364247 U.S. CBP 19 August 2026 · 4421.99.70.40

The tariff classification dog-eared wood pickets from Brazil
N363868 U.S. CBP 6 August 2026 · 4421.99.98.80

The tariff classification of a wooden pet crate from China
600015694 HMRC 11 August 2026 – 10 August 2029 · 4421 99 99 99

A vinyl record stand/holder of solid pine wood and acrylic. The intended purpose being to display the cover artwork of the record whilst it is played on a separate turntable. The product features two clear acrylic laser engraved panels with integrated decorative illuminations, attached to a wooden…
600015373 HMRC 5 May 2026 – 4 May 2029 · 4421 99 99 99

24 Wooden Clothes Pegs Made of pinewood with a coil spring for firm grip 72 x 9 x 13mm approx. Packaged in a plastic bag with a cardboard hanging tab
600015214 HMRC 16 April 2026 – 15 April 2029 · 4421 99 99 99

Crafting item Made from a lightweight wood, each of these 1,000 plain sticks can be whittled down using a craft knife while also being suited to sanding, gluing, painting and varnishing Use to create intricate models of recognisable monuments or simply allow your class to experiment with this…
600014643 HMRC 16 March 2026 – 15 March 2029 · 4421 99 99 99

This is a fire-rated, acoustic, decorative slat panel which is used for wall panels. It is made from a felt backing (9 mm depth), with birch plywood (21 mm depth) slats stapled to the felt. On top of the plywood slats is a thin layer (0.5 mm) of real oak wood veneer. This panel comes in two…
600014647 HMRC 16 March 2026 – 15 March 2029 · 4421 99 99 99

This is a fire-rated, acoustic, decorative slat panel which is used for wall panels. It is made from a felt backing (9 mm depth), with birch plywood (21 mm depth) slats stapled to the felt. On top of the plywood slats is a thin layer (0.5 mm) of natural white oak wood veneer. This panel comes in…
600014648 HMRC 20 February 2026 – 19 February 2029 · 4421 99 99 99

This fire-rated acoustic slat panel features a 9mm felt backing and birch plywood slats (under 6mm thick, 21mm deep), topped with a 0.5mm natural smoked oak veneer and at least one outer birch layer. Available in 248cm or 300cm lengths and 60cm width, with slats in either 31mm or 40mm widths.…

137 rulings in total for this code

Code history

Since 2017; before, these goods were classified under 4421.90.

In the UK Global Tariff, subheading 4421.99 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4421.99 into 2 tariff lines; the duty is between 0% and 4% (average 2%). 1 of them 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 UK, anti-dumping duty of 42.3% applies on top of the customs duty to goods from China (until 3 October 2029).

In the 12 months to August 2026, the UK imported other wooden articles worth £212.4m (up 1% on the year before), at an average of £2.00 per kg; China supplied 50%, followed by Poland.

World trade in other wooden articles reached US$6bn in 2024, up 4.5% on 2023.

China was the largest exporter with 37.3% of the total, ahead of Poland.

Products classified here

Questions and answers

What is the HS code for other articles of wood: other, other?

Other articles of wood: other, other fall under HS subheading 4421.99, part of heading 4421, in section IX of the Harmonized System.

What is the import duty on other articles of wood: other, other in the UK?

Under the UK Global Tariff, imports under 4421.99 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 other articles of wood: other, other in the EU?

Under the EU Combined Nomenclature, imports under 4421.99 from countries without a preferential agreement are charged at 0% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other articles of wood: other, other?

China, with US$2bn in 2024 (37.3% of world exports).

Which countries can export other wooden articles 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 other wooden articles?

The UK charges additional duty of 35% on goods from Belarus and Russia. The UK charges anti-dumping duty of 42.3% on goods from China until 3 October 2029. Lower rates apply to the named exporters listed in the measure.

Where does the UK import other wooden articles from?

In the 12 months to August 2026, the largest suppliers were China (50%), Poland (14%) and Germany (5%), out of total imports of £212.4m.