Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4403 21Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: of pine (pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more
Wood and articles of wood; wood charcoal
- Customs duty
- 35%
- 3 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- metres
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
3 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 21 10 | Saw logs and veneer logs | 35% | 18% | metres |
| 4403 21 20 | Poles, pilings and posts | 35% | 18% | metres |
| 4403 21 90 | 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 3 tariff items: 35%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 3 tariff items
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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4403 21, and China's below.
China: the same goods (4403 21)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 2 expired under 4403 21. 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 |
|---|---|---|---|---|---|---|
| 4403.21.10.10 | 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 |
- 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.
Every Chinese code in full
4403.21.10Logs of Pinus koraiensis and Pinus sylvestris var. mongolica, minimum cross-sectional dimension 15 cm or more
4403.21.10.10Logs 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
Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 3.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
- 4.Minimum cross-sectional dimension最小截面尺寸
- 5.Length长度
- 6.Grade and quality级别与等级
- 7.Whether blue-stained是否蓝变
- 8.Whether dried是否烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4403211010999Red pine logs, with minimum cross-sectional dimension 15 cm or more (excl. those treated with paint, creosote or other preservatives)最小截面尺寸在15厘米及以上的红松原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.10.90Scotch 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
Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 3.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
- 4.Minimum cross-sectional dimension最小截面尺寸
- 5.Length长度
- 6.Grade and quality级别与等级
- 7.Whether blue-stained是否蓝变
- 8.Whether dried是否烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4403211090999Logs of Scots pine, with a minimum cross-sectional dimension of 15 cm or more (excl. treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的樟子松原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.20Logs of radiata pine, minimum cross-sectional dimension 15cm and above
4403.21.20.00Radiata 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
Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 3.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
- 4.Minimum cross-sectional dimension最小截面尺寸
- 5.Length长度
- 6.Grade and quality级别与等级
- 7.Whether blue-stained是否蓝变
- 8.Whether dried是否烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4403212000999Logs of Radiata pine, with a minimum cross-sectional dimension of 15 cm or more (excl. treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的辐射松原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.30
4403.21.30.00Logs of larch, with cross-sectional dimension ≥ 15 cm截面尺寸在15厘米及以上的落叶松原木Expired
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2021
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type [Chinese, Latin genus name, Latin species name]种类[中文、拉丁文属名、拉丁文种名]
- 3.Method of working [whether sawn lengthwise, sliced or rotary cut]加工方法[是否经纵锯、纵切、刨切或旋切]
- 4.Cross-sectional dimension [log diameter or square timber width*thickness]截面尺寸[圆木直径或方木宽度*厚度]
- 5.Length长度
- 6.Grades [sawlog grade, veneer grade, etc.]级别[锯材级、切片级等]
- 7.Bluestained or not bluestained蓝变、未蓝变
- 8.Kiln-dried or not kiln-dried烘干、未烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
CIQ codes
- 4403213000999Logs of larch, with a cross-sectional dimension of 15 cm or more (excl. treated with paint, stains, creosote or other preservatives)截面尺寸在15厘米及以上的落叶松原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.40
4403.21.40.00Logs of Douglas fir, with cross-sectional dimension ≥ 15 cm截面尺寸在15厘米及以上的花旗松原木Expired
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2021
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type [Chinese, Latin genus name, Latin species name]种类[中文、拉丁文属名、拉丁文种名]
- 3.Method of working [whether sawn lengthwise, sliced or rotary cut]加工方法[是否经纵锯、纵切、刨切或旋切]
- 4.Cross-sectional dimension [log diameter or square timber width*thickness]截面尺寸[圆木直径或方木宽度*厚度]
- 5.Length长度
- 6.Grades [sawlog grade, veneer grade, etc.]级别[锯材级、切片级等]
- 7.Bluestained or not bluestained蓝变、未蓝变
- 8.Kiln-dried or not kiln-dried烘干、未烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
CIQ codes
- 4403214000999Logs of Douglas fir, with a cross-sectional dimension of 15 cm or more (excl. treated with paint, stains, creosote or other preservatives)截面尺寸在15厘米及以上的花旗松原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.90Other logs of pine (Pinus spp.), with a minimum cross-sectional dimension of 15 cm or more
4403.21.90.10Logs 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
Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- MImport commodity inspection进口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 3.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
- 4.Minimum cross-sectional dimension最小截面尺寸
- 5.Length长度
- 6.Grade and quality级别与等级
- 7.Whether blue-stained是否蓝变
- 8.Whether dried是否烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4403219010999Logs of endangered pine (Pinus spp.), with a minimum cross-sectional dimension of 15 cm or more (excluding those treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的濒危松木(松属)原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.21.90.90Other 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
Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外
- Unit
- kg / m³
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 8%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 3.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
- 4.Minimum cross-sectional dimension最小截面尺寸
- 5.Length长度
- 6.Grade and quality级别与等级
- 7.Whether blue-stained是否蓝变
- 8.Whether dried是否烘干
- 9.Date of contract签约日期
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4403219090999Other logs of pine (Pinus spp.), with a minimum cross-sectional dimension of 15 cm or more (excluding those treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的其他松木(松属)原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
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
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.