Heading · Chapter 44 · Section IX, Wood and articles of wood

HS 4406Railway or tramway sleepers (crossties) of wood

Wood and articles of wood; wood charcoal

Customs duty
10%
4 tariff items
GST now
5%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4406 11 00Coniferous10%5%kg
4406 12 00Non-coniferous10%5%kg
4406 91 00Coniferous10%5%kg
4406 92 00Non-coniferous10%5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. 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: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 5%.
  • Until 21 September 2025 12%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 297Railway or tramway sleepers (cross-ties) of wood5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512%1/2017-Central Tax (Rate)
From 22 Sep 20255%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4406Railway or tramway sleepers (crossties) of woodNil—

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: 4 tariff items

China: the same goods (4406)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 3 expired under 4406. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4406.11.00.00Railway or tramway sleepers of coniferous wood, not impregnated未浸渍的铁道及电车道针叶木枕木0%MFN rate (no APTA concession on this line)0%13%0%4ABxyPQ
4406.12.00.00Railway or tramway sleepers of non-coniferous wood, not impregnated未浸渍的铁道及电车道非针叶木枕木0%MFN rate (no APTA concession on this line)0%13%0%4ABxyPQ
4406.91.00.10Endangered coniferous wood railway or tramway sleepers, impregnated濒危已浸渍针叶木铁道及电车道枕木0%MFN rate (no APTA concession on this line)0%13%0%FE
4406.91.00.90Other impregnated coniferous wood railway or tramway sleepers (cross-ties)其他已浸渍的针叶木铁道及电车道枕木0%MFN rate (no APTA concession on this line)0%13%0%None
4406.92.00.10Endangered impregnated non-coniferous wood railway or tramway sleepers濒危已浸渍非针叶木铁道及电车道枕木0%MFN rate (no APTA concession on this line)0%13%0%FE
4406.92.00.90Other railway or tramway sleepers of non-coniferous wood, impregnated其他已浸渍的非针叶木铁道及电车道枕木0%MFN rate (no APTA concession on this line)0%13%0%None
  • 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

Previous4405Wood wool; wood flourOne level upChapter 44Wood and articles of wood; wood charcoalNext4407Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

Sources

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.