Subheading · Chapter 47 · Heading 4704

4704.21: Chemical wood pulp, sulphite, other than dissolving grades: semi-bleached or bleached, coniferous

Official description Coniferous

Subheading 4704.21 belongs to heading 4704 (chemical wood pulp, sulphite, other than dissolving grades) in chapter 47.

Importing into Country of origin

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin

Additional duties and charges — Import requirements: 2

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

4704 21 00 00 Coniferous Freekg 90% sdt

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 2

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 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 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
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
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£438k-20.5% · previous 12 months

Average import price£0.76 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
Sweden	£358k	81.9%	-26.8%
United States	£72k	16.4%	+21.7%
China	£8k	1.8%	—
Germany	£0	0%	-100%

Same subheading in other tariffs

EU Free Third-country duty 1 tariff line

Türkiye Free Third-country duty 1 tariff line

USA Free General (MFN) 1 tariff line

World trade in 2024

4704.21 · US$472m

Trade value (US$) no reported trade < US$94.3kUS$94.3k+US$4m+US$32.5m+> US$274.6m

Exports: 37

Canada: US$274.6m
United States: US$51.6m
France: US$44.8m
Finland: US$32.5m
Sweden: US$23.2m
Austria: US$16m
Germany: US$13.9m
Norway: US$8.3m
Brazil: US$4m
Italy: US$945k
China: US$658.4k
Indonesia: US$273k
Belgium: US$246.7k
Russia: US$214.5k
Türkiye: US$202.8k
Poland: US$124.6k
Slovakia: US$94.3k
United Kingdom: US$78.4k
Spain: US$71.6k
Bulgaria: US$69.3k
Netherlands: US$48.8k
Uruguay: US$22.8k
Switzerland: US$18.2k
Czechia: US$13.8k
Mexico: US$11.9k
Estonia: US$9.2k
Japan: US$7.8k
Malaysia: US$1.6k
Colombia: US$1.4k
Lithuania: US$1.3k
Hungary: US$100
Romania: US$100
Saudi Arabia: US$100
Denmark: US$0
Greece: US$0
Serbia: US$0
Ukraine: US$0

Top exporters

Rank	Country	Value	Share
1	Canada	US$274.6m	58.2%
2	United States	US$51.6m	10.9%
3	France	US$44.8m	9.5%
4	Finland	US$32.5m	6.9%
5	Sweden	US$23.2m	4.9%
6	Austria	US$16m	3.4%
7	Germany	US$13.9m	2.9%
8	Norway	US$8.3m	1.8%
9	Brazil	US$4m	0.8%
10	Italy	US$945k	0.2%

Top importers

Rank	Country	Value	Share
1	United States	US$275.2m	58.3%
2	Germany	US$40m	8.5%
3	Indonesia	US$35.4m	7.5%
4	China	US$25.9m	5.5%
5	Slovakia	US$22.3m	4.7%
6	Japan	US$9.1m	1.9%
7	Sweden	US$9m	1.9%
8	Slovenia	US$8.5m	1.8%
9	Portugal	US$7m	1.5%
10	Tunisia	US$6.5m	1.4%

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.

Import and export controls 20 July 2026

Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
Tariff change 4 June 2026

Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

The UK Global Tariff has one tariff line for subheading 4704.21; the duty is duty-free.

Subheading 4704.21 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

156 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.

Imports of these goods into the UK came to £437.7k between September 2025 and August 2026 (down 20% on the year before); Sweden supplied 82%, followed by United States.

In 2024, countries exported these goods worth US$472m (+24.3% year on year).

The largest exporter was Canada (US$274.6m), followed by the United States.

Questions and answers

What is the HS code for chemical wood pulp, sulphite, other than dissolving grades: semi-bleached or bleached, coniferous?

Chemical wood pulp, sulphite, other than dissolving grades: semi-bleached or bleached, coniferous fall under HS subheading 4704.21, part of heading 4704, in section X of the Harmonized System.

What is the import duty on chemical wood pulp, sulphite in the UK?

Under the UK Global Tariff, imports under 4704.21 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 chemical wood pulp, sulphite in the EU?

Under the EU Combined Nomenclature, imports under 4704.21 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 chemical wood pulp, sulphite?

Canada, with US$274.6m in 2024 (58.2% of world exports).

Which countries can export these goods to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Sweden (82%), United States (16%) and China (2%), out of total imports of £437.7k.