Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4408Sheets 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
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 15 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- 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.
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 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: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 298 | 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 [for match splints] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 155 | 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 [other than for match splints] | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 124 | Deities made of stone, marble or wood | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 292 | The following goods, namely: - b. Cement Bonded Particle Board; c. Jute Particle Board; d. Rice Husk Board; e. Glass-fibre Reinforced Gypsum Board (GRG) f. Sisal-fibre Boards; g. Bagasse Board; and h. Cotton Stalk Particle Board i. Particle/fibre board manufactured from agricultural crop residues | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 293 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 164 | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 12% or 18% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 4408 | 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 | 0.15% | — |
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: 15 tariff items
China: the same goods (4408)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 46 in force and 2 expired under 4408. 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 |
|---|---|---|---|---|---|---|
| 4408.10.11.10 | Plywood and other multi-layered panels, of endangered coniferous wood veneer胶合板等多层板制濒危针叶木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4408.10.11.90 | Other coniferous wood veneers for plywood or similar laminated wood其他胶合板等多层板制针叶木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABMPQ |
| 4408.10.19.10 | Other veneer sheets for facing, of endangered coniferous wood其他饰面濒危针叶木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4408.10.19.90 | Other coniferous wood veneers for surfacing其他饰面针叶木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.10.20.10 | Veneers of endangered coniferous wood for plywood制胶合板用濒危针叶木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4408.10.20.90 | Other coniferous wood veneers for plywood其他制胶合板用针叶木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.10.90.10 | Other veneer sheets of endangered coniferous wood其他濒危针叶木单板材 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4408.10.90.90 | Other coniferous wood veneers其他针叶木单板材 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.31.11.00 | Plywood, multi-layered, faced with red lauan veneer胶合板多层板制饰面红柳桉木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABMPQ |
| 4408.31.19.00 | Other veneer sheets for facing, of red meranti其他饰面用红柳桉木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.31.20.00 | Veneers of red meranti for plywood红柳桉木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.31.90.00 | Other veneer sheets of red meranti红柳桉木制的其他单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.39.11.10 | Plywood, multi-layered, faced with mahogany veneer胶合板多层板制饰面桃花心木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4408.39.11.20 | Veneer sheets for plywood, of ramin胶合板多层板制饰面拉敏木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABEFMPQ |
| 4408.39.11.30 | Veneer sheets of endangered tropical wood for facing, of plywood or multi-layered wood, thickness ≤ 6mm厚度≤6mm胶合板多层板制饰面濒危热带木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4408.39.11.90 | Veneer sheets of tropical wood for plywood, of a thickness ≤ 6mm厚度≤6mm胶合板多层板制饰面热带木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABMPQ |
| 4408.39.19.10 | Other veneer sheets for facing, of mahogany其他饰面用桃花心木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4408.39.19.30 | Veneer sheets of other endangered tropical wood, for facing, of a thickness ≤ 6 mm厚度≤6mm其他濒危热带木制饰面用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4408.39.19.90 | Veneer sheets of other tropical wood, of a thickness <= 6mm, for facing厚度≤6mm其他热带木饰面用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.39.20.10 | Veneer sheets for plywood, of other mahogany其他桃花心木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4408.39.20.20 | Other veneer sheets for plywood, of ramin其他拉敏木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEFMPQ |
| 4408.39.20.30 | Veneer sheets for plywood, of other endangered tropical wood其他濒危热带木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4408.39.20.90 | Other veneers for plywood, of other listed tropical wood其他列名热带木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.39.90.10 | Other veneers of mahogany其他桃花心木制的其他单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4408.39.90.30 | Other veneers of other listed endangered tropical wood其他列名濒危热带木制的其他单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4408.39.90.90 | Other veneers of other specified tropical wood其他列名的热带木制的其他单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.90.11.10 | Veneer sheets for plywood, of endangered wood胶合板多层板制饰面濒危木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4408.90.11.90 | Veneer sheets for plywood, of other wood胶合板多层板制饰面其他木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.90.12.10 | Veneer for facing, of temperate endangered non-coniferous wood温带濒危非针叶木制饰面用木单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEPQ |
| 4408.90.12.90 | Veneer sheets for facing, of other temperate non-coniferous wood其他温带非针叶木制饰面用木单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABPQ |
| 4408.90.13.10 | Veneer sheets for facing, of endangered bamboo濒危竹制饰面用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEPQ |
| 4408.90.13.90 | Other bamboo veneers for surfacing其他竹制饰面用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.90.19.11 | Veneer sheets for furniture facing, of endangered wood家具饰面用濒危木单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEMPQ |
| 4408.90.19.19 | Other veneers for furniture surfacing其他家具饰面用单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABMPQ |
| 4408.90.19.91 | Other veneer sheets for facing, of endangered wood其他饰面用濒危木单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEMPQ |
| 4408.90.19.99 | Other veneers for facing其他饰面用单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABMPQ |
| 4408.90.21.10 | Veneer for plywood, of temperate endangered non-coniferous wood温带濒危非针叶木制胶合板用单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEMPQ |
| 4408.90.21.90 | Other temperate non-coniferous wood veneers for plywood其他温带非针叶木制胶合板用单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABMPQ |
| 4408.90.29.11 | Rotary cut veneers for plywood, of other endangered wood其他濒危木制胶合板用旋切单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEMPQ |
| 4408.90.29.19 | Other veneers for plywood, of other endangered wood其他濒危木制胶合板用其他单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEMPQ |
| 4408.90.29.91 | Other rotary cut veneers of wood for plywood其他木制胶合板用旋切单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABMPQ |
| 4408.90.29.99 | Other veneers of wood for plywood其他木制胶合板用其他单板 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABMPQ |
| 4408.90.91.10 | Other veneer sheets of endangered temperate non-coniferous wood温带濒危非针叶木制其他单板材 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEPQ |
| 4408.90.91.90 | Other veneers of temperate non-coniferous wood温带非针叶木制其他单板材 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABPQ |
| 4408.90.99.10 | Other veneers of endangered wood其他濒危木制的其他单板材 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABFEPQ |
| 4408.90.99.90 | Other wood, excluding coniferous wood and tropical wood其他木材,但针叶木热带木除外 | 0%China's provisional rate, lower than MFN | 3% | 13% | 0% | ABPQ |
- 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
Previous4407Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mmOne level upChapter 44Wood and articles of wood; wood charcoalNext4409Wood (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 or faces, whether or not planed, sanded or end-jointed
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.