Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4409Wood (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
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 8 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.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4409 10 | Coniferous | 10% | 0%, 5% or 18% | kg |
| 4409 21 00 | Of bamboo | 10% | 0%, 5% or 18% | kg |
| 4409 22 00 | Of tropical wood | 10% | 0%, 5% or 18% | kg |
| 4409 29 | Other | 10% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 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. 299 | Bamboo flooring | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 156 | 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 or faces, whether or not planed, sanded or end- jointed [other than bamboo flooring] | 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 |
|---|---|---|---|
| 4409 | 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 or faces, whether or not planed, sanded or end-jointed | — | — |
| 440901 | Parquet | 1.3% | — |
| 440999 | Others | 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: 8 tariff items
China: the same goods (4409)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 18 in force and 6 expired under 4409. 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 |
|---|---|---|---|---|---|---|
| 4409.10.10.10 | Endangered coniferous wood flooring strips, blocks, continuously shaped on one edge or face一边或面制成连续形状的濒危针叶木制地板条、块 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEPQ |
| 4409.10.10.90 | Other coniferous wood flooring strips, blocks, one edge or face continuously shaped一边或面制成连续形状的其他针叶木地板条,块 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABPQ |
| 4409.10.90.10 | Conifer wood, continuously shaped along any of its edges or faces, of endangered species一边或面制成连续形状濒危针叶木材 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEPQ |
| 4409.10.90.90 | Other coniferous wood continuously shaped along any of its edges or faces其他一边或面制成连续形状的针叶木材 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABPQ |
| 4409.21.10.10 | Endangered bamboo flooring strips, one edge or face continuously shaped一边或面制成连续形状的濒危竹地板条 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEPQ |
| 4409.21.10.90 | Bamboo flooring strips, continuously shaped along one edge or face一边或面制成连续形状的竹地板条 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABPQ |
| 4409.21.90.10 | Other endangered bamboo, one edge or face continuously shaped一边或面制成连续形状的其他濒危竹材 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEPQ |
| 4409.21.90.90 | Other bamboo, continuously shaped along one edge or face一边或面制成连续形状的其他竹材 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABPQ |
| 4409.22.10.20 | Mahogany flooring strips or blocks, continuously shaped along one edge or face一边或面制成连续形状的桃花心木地板条、块 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.22.10.30 | Other endangered tropical wood flooring strips, blocks, continuously shaped along one edge or face一边或面制成连续形状的其他濒危热带木地板条、块 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.22.10.90 | Other tropical wood flooring strips, blocks, one edge or face continuously shaped一边或面制成连续形状的其他热带木地板条、块 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4409.22.90.20 | Mahogany, continuously shaped along one edge or face一边或面制成连续形状的桃花心木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.22.90.30 | Other endangered tropical wood, continuously shaped along one edge or face一边或面制成连续形状的其他濒危热带木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.22.90.90 | Other tropical wood, continuously shaped along any of its edges or faces一边或面制成连续形状的其他热带木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4409.29.10.30 | Other endangered wood flooring strips, blocks, one edge or face continuously shaped一边或面制成连续形状的其他濒危木地板条、块 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.29.10.90 | Other non-coniferous wood flooring strips, blocks, continuously shaped on one edge or face一边或面制成连续形状的其他非针叶木地板条、块 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4409.29.90.30 | Other wood, continuously shaped along any of its edges or faces, of endangered species一边或面制成连续形状的其他濒危木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEPQ |
| 4409.29.90.90 | Other non-coniferous wood, continuously shaped along one edge or face一边或面制成连续形状的其他非针叶木材 | 0%China's provisional rate, lower than MFN | 4% | 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
Previous4408Sheets 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 mmOne level upChapter 44Wood and articles of wood; wood charcoalNext4410Particle 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
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.