Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
Wood and articles of wood; wood charcoal
- Customs duty
- 35%
- 47 tariff items
- GST now
- 18%
- Import policy
- Mostly Free
- Prohibited: 1 item, Restricted: 1 item
- Export policy
- Mostly Free
- Prohibited: 1 item, Restricted: 1 item
- Unit
- metres
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
19 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4403 11 00 | Coniferous | 35% | 18% | metres |
| 4403 12 00 | Non-coniferous | 35% | 18% | metres |
| 4403 21 | Of pine (Pinus spp.), of which the smallest cross | 35% | 18% | metres |
| 4403 22 | Of pine (Pinus spp.), other | 35% | 18% | metres |
| 4403 23 | Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | 35% | 18% | metres |
| 4403 24 | Of fir (Abies spp.) and spruce (Picea spp.), other | 35% | 18% | metres |
| 4403 25 | Other, of which the smallest cross-sectional dimension is 15 cm or more | 35% | 18% | metres |
| 4403 26 | Other | 35% | 18% | metres |
| 4403 41 00 | Dark red meranti, light red meranti and meranti bakau | 35% | 18% | metres |
| 4403 42 00 | Teak | 35% | 18% | metres |
| 4403 49 00 | Other | 35% | 18% | metres |
| 4403 91 00 | Of oak (Quercus Spp.) | 35% | 18% | metres |
| 4403 93 00 | Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | 35% | 18% | metres |
| 4403 94 00 | Of beech (Fagus spp.), other | 35% | 18% | metres |
| 4403 95 00 | Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | 35% | 18% | metres |
| 4403 96 00 | Of birch (Betula spp.), other | 35% | 18% | metres |
| 4403 97 00 | Of poplar and aspen (Populus spp.) | 35% | 18% | metres |
| 4403 98 00 | Of eucalyptus (Eucalyptus spp.) | 35% | 18% | metres |
| 4403 99 | Other | 35% | 18% | metres |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 47 tariff items: 35%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 45 tariff items
- Prohibited: 1 tariff item
- Restricted: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 153 | Wood in the rough | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 45 tariff items
- Prohibited: 1 tariff item
- Restricted: 1 tariff item
China: the same goods (4403)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 62 in force and 37 expired under 4403. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4403.11.00.10 | Taxus logs treated with paint, stain, etc.油漆,着色剂等处理的红豆杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFP |
| 4403.11.00.20 | Other endangered coniferous logs, treated with paint, stain or other preservatives油漆,着色剂等处理的其他濒危针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.11.00.90 | Other coniferous logs treated with paint, stain, etc.其他油漆,着色剂等处理的针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.12.00.10 | Logs of endangered non-coniferous wood, treated with paint, stain, etc.油漆,着色剂等处理的濒危非针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.12.00.90 | Other non-coniferous wood in the rough, treated with paint, stains, etc.其他油漆,着色剂等处理的非针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.21.10.10 | Logs of Korean pine, with minimum cross-sectional dimension 15 cm or more最小截面尺寸在15厘米及以上的红松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.21.10.90 | Scotch pine logs, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的樟子松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.21.20.00 | Radiata pine logs, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的辐射松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.21.90.10 | Logs of endangered pine, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的濒危松木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFMPQ |
| 4403.21.90.90 | Other pine sawlogs, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他松木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AMPQ |
| 4403.22.10.10 | Logs of Korean pine, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的红松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.22.10.90 | Logs of Scots pine, with minimum cross-sectional dimension under 15 cm最小截面尺寸在15厘米以下的樟子松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.22.20.00 | Logs of Radiata pine, with minimum cross-sectional dimension under 15 cm最小截面尺寸在15厘米以下的辐射松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.22.90.10 | Logs of other pine wood, of endangered species, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的濒危其他松木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFMPQ |
| 4403.22.90.90 | Other pine logs, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的其他松木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AMPQ |
| 4403.23.00.10 | Logs of endangered spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的濒危云杉和冷杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.23.00.90 | Other logs of spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他云杉和冷杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.24.00.10 | Endangered logs of spruce and fir, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的濒危云杉和冷杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.24.00.90 | Other logs of spruce and fir, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的其他云杉和冷杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.25.10.00 | Larch logs, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的落叶松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.25.20.00 | Douglas fir logs, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的花旗松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.25.90.10 | Endangered yew logs, of a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的濒危红豆杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.25.90.20 | Other logs of endangered coniferous wood, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他濒危针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.25.90.90 | Other coniferous logs, of a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.26.10.00 | Logs of larch, with minimum cross-sectional dimension under 15 cm最小截面尺寸在15厘米以下的落叶松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.26.20.00 | Logs of Douglas fir, with minimum cross-sectional dimension under 15 cm最小截面尺寸在15厘米以下的花旗松原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AMP |
| 4403.26.90.10 | Endangered yew sawlogs, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的濒危红豆杉原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFMP |
| 4403.26.90.20 | Other endangered coniferous wood in the rough, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的其他濒危针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFMP |
| 4403.26.90.90 | Other coniferous sawlogs, with a minimum cross-sectional dimension of less than 15 cm最小截面尺寸在15厘米以下的其他针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AMP |
| 4403.41.00.00 | Other logs of red meranti其他红柳桉木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.42.00.00 | Teak logs柚木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.20.00 | Other Okoume logs其他奥克曼OKOUME原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.30.00 | Other Dipterocarp wood, Keruing logs其他龙脑香木、克隆原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.40.00 | Other Kapur logs其他山樟Kapur原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.50.00 | Other logs of Intsia spp.其他印加木Intsia spp.原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.60.00 | Other Koompassia spp.其他大干巴豆Koompassia spp. | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.70.00 | Other Anisoptera spp.其他异翅香木Anisopter spp. | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.80.10 | Endangered tropical hardwood logs濒危热带红木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.49.80.90 | Other tropical redwood logs其他热带红木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.49.90.10 | Logs of quebracho南美蒺藜木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.49.90.20 | Other endangered tropical logs其他濒危热带原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.49.90.90 | Other tropical wood in the rough其他热带原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.91.00.10 | Mongolian oak logs蒙古栎原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.91.00.20 | Other endangered wild oak (Quercus spp.) logs其他濒危野生栎木(橡木)原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEP |
| 4403.91.00.90 | Other oak logs其他栎木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.93.00.10 | Endangered wild beech wood, with a minimum cross-sectional dimension of 15 cm or more濒危野生水青冈木(山毛榉木),最小截面尺寸在15厘米及以上 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEP |
| 4403.93.00.90 | Other beech wood, of a minimum cross-sectional dimension of 15 cm or more其他水青冈木(山毛榉木),最小截面尺寸在15厘米及以上 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AP |
| 4403.94.00.00 | Other beech wood其他水青冈木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.95.00.00 | Birch wood, of a minimum cross-sectional dimension of 15 cm or more桦木,最小截面尺寸在15厘米及以上 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AP |
| 4403.96.00.00 | Other birch wood其他桦木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AP |
| 4403.97.00.00 | Poplar wood杨木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.98.00.00 | Eucalyptus wood桉木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.99.30.10 | Endangered rosewood in the rough, excluding tropical rosewood of heading 4403.4980濒危红木原木,但税号4403.4980所列热带红木除外 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.99.30.90 | Other rosewood in the rough, excluding tropical rosewood of heading 4403.4980其他红木原木,但税号4403.4980所列热带红木除外 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.99.40.00 | Paulownia logs泡桐木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.99.50.00 | Ash logs水曲柳原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.99.60.00 | Other North American hardwoods其他北美硬阔叶木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.99.80.10 | Other unlisted temperate endangered non-coniferous wood in the rough其他未列名温带濒危非针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.99.80.90 | Other unlisted temperate non-coniferous wood in the rough其他未列名温带非针叶木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
| 4403.99.90.12 | Agarwood and false agarwood, in the rough沉香木及拟沉香木原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.99.90.19 | Other endangered non-coniferous logs, not elsewhere specified or included其他未列名濒危非针叶原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8AEFPQ |
| 4403.99.90.90 | Other non-coniferous wood in the rough, not elsewhere specified其他未列名非针叶原木 | 0%MFN rate (no APTA concession on this line) | 0% | 9% | 0% | 8APQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous4402Wood charcoal (including shell or nut charcoal), whether or not agglomeratedOne level upChapter 44Wood and articles of wood; wood charcoalNext4404Hoopwood; 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
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.