Trade Tariff: look up commodity codes, duty and VAT rates

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There are important notes for classifying your goods shown further down this page

01
Heading 01: Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
02
Heading 02: Wood charcoal (including shell or nut charcoal), whether or not agglomerated
03
Heading 03: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
04
Heading 04: Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
05
Heading 05: Wood wool; wood flour
06
Heading 06: Railway or tramway sleepers (cross-ties) of wood
07
Heading 07: Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
08
Heading 08: Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
09
Heading 09: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed
10
Heading 10: Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
11
Heading 11: Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
12
Heading 12: Plywood, veneered panels and similar laminated wood
13
Heading 13: Densified wood, in blocks, plates, strips or profile shapes
14
Heading 14: Wooden frames for paintings, photographs, mirrors or similar objects
15
Heading 15: Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
16
Heading 16: Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
17
Heading 17: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
18
Heading 18: Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
19
Heading 19: Tableware and kitchenware, of wood
20
Heading 20: Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
21
Heading 21: Other articles of wood

There are important chapter notes for this part of the tariff:

  • 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, lamps 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.

Subheading notes

  • 1. For the purposes of subheading 4401 31, 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 25mm and a length not exceeding 100mm.

Additional chapter notes

  • 1. For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8% by weight is retained by a sieve with an aperture of 0.63mm.

  • 2. For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11, and 4420 90 91 ‘tropical wood’ means the following tropical woods:
  • Acajou d’Afrique, Alan, Azob, Balsa, Dark Red Meranti, Dibtou, Ilomba, Imbuia, Iroko, Jelutong, Jongkong, Kapur, Kempas, Keruing, Light Red Meranti, Limba, Mahogany (Swietenia Spp), Makor, Mansonia, Meranti Bakau, Merbau, Obeche, Okoum, palissandre de Para, palissandre de Rio, palissandre de Rose, Ramin, Sapelli, Sipo, Teak, Tiama, Virola, White Lauan, White Meranti, White Seraya and Yellow Meranti.  

Last updated: 15 January 2021 View latest amendments