Customs Tariff of Peru · national subheading · HS 4410.12
4410.12.00.00: Tableros llamados «oriented strand board» (OSB)
Oriented strand board (OSB)
✓ 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.
- 4410 Tableros de partículas, tableros llamados «oriented strand board» (OSB) y tableros similares (por ejemplo, «waferboard»), de madera u otras materias leñosas, incluso aglomeradas con resinas o demás aglutinantes orgánicos.
- 4410.12 Tableros llamados «oriented strand board» (OSB)
- 4410.12.00.00 Tableros llamados «oriented strand board» (OSB)
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
4410.12 Oriented strand board (OSB)
UK 6% Third-country duty 2 tariff lines 
EU 7% Third-country duty 2 tariff lines 
Türkiye 7% Third-country duty 3 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 15% General (MFN) 2 tariff lines 
Brazil 9% General (MFN) 2 tariff lines 
Argentina 9% General (MFN) 2 tariff lines 
New Zealand 5% General (MFN) 2 tariff lines 
Japan 5% – 6% General (MFN) 3 tariff lines · average 5.7% 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 4 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia Free General (MFN) 2 tariff lines 
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.
Legal notes
Notes
1. This chapter does not cover:
(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
(d) activated charcoal (heading 3802);
(e) articles of heading 4202;
(f) goods of Chapter 46;
(g) footwear or parts thereof of Chapter 64;
(h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);
(ij) goods of heading 6808;
(k) imitation jewellery of heading 7117;
(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305);
(o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(p) articles of Chapter 95 (for example, toys, games, sports requisites);
(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
(r) articles of Chapter 97 (for example, works of art).
2. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.
6. Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.
In the Customs Tariff of Peru, 4410.12.00.00 is one of 1 line under subheading 4410.12, oriented strand board (OSB).
The ad valorem duty is 6%, and quantities are declared in M.
For the same subheading, the UK duty is 6%, the EU duty is 7%, the Türkiye duty is 7%, the US duty is free, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the New Zealand duty is 5%, the Japan duty is 5%–6%, 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%.
Peru imported goods of subheading 4410.12 worth US$18m in 2024; the largest supplier was Brazil.
Questions and answers
What is the Peru import duty for national subheading 4410.12.00.00?
The ad valorem duty in the Customs Tariff of Peru is 6%; 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.
Where does Peru import these goods from?
For subheading 4410.12 as a whole, the largest supplier in 2024 was Brazil (US$6m), followed by China.
Typical products
Everyday names, not part of the legal text.