Customs Tariff of Peru · national subheading · HS 4407.13
4407.13.00.00: Sawn S-P-F lumber: De P-P-A («S-P-F») (pícea (Picea spp.), pino (Pinus spp.) y abeto (Abies spp.))
Sawn S-P-F lumber
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 4407 Madera aserrada o desbastada longitudinalmente, cortada o desenrollada, incluso cepillada, lijada o unida por los extremos, de espesor superior a 6 mm.
- 4407.13 De P-P-A («S-P-F») (pícea (Picea spp.), pino (Pinus spp.) y abeto (Abies spp.))
- 4407.13.00.00 De P-P-A («S-P-F») (pícea (Picea spp.), pino (Pinus spp.) y abeto (Abies spp.))
What you pay
Importing into Peru
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
4407.13 Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))
UK Free Third-country duty 4 tariff lines 
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 5% General (MFN) 2 tariff lines 
Brazil 5.4% General (MFN) 1 tariff line 
Argentina 5.4% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 5 tariff lines 
Japan Free – 4.8% General (MFN) 4 tariff lines · average 2.4% 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line Binding rulings for similar goods
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.
- N357365 U.S. CBP
The tariff classification of SPF dimensional lumber from Canada
Legal notes
Subheading notes
1. For the purposes of subheading 440131, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheading 440132, the expression ‘wood briquettes’ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3. For the purposes of subheading 440713, ‘S-P-F’ refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of subheading 440714, ‘Hem-fir’ refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Code history
Since 2022; before, these goods were classified under 4407.11, 4407.12, 4407.19.
National subheading 4407.13.00.00 is a line of the Customs Tariff of Peru under HS subheading 4407.13 (of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))).
The ad valorem duty is free, and quantities are declared in M.
For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the New Zealand duty is free, the Japan duty is 0%–4.8%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
Questions and answers
What is the Peru import duty for national subheading 4407.13.00.00?
The ad valorem duty in the Customs Tariff of Peru is free; the supplementary unit is M. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.