Tariff item · Chapter 44 · Section IX, Wood and articles of wood
HS 4411 94 22Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances: of coir
Wood and articles of wood; wood charcoal › Of a density not exceeding 0.5 g/cm 3
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–EFTA TEPA53/2025-Customs | 7.14% | Iceland |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
- Plant Quarantine Information System (PQIS): a clearance or certificate before the goods arrive, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
Documents: Import Permit issued by PQIS (PQIS).
"*In case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-Phyto Sanitary Certificates (PSCS)[851000]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*is1659:2004-block boards, is12823:2015-prelaminated particle boards from wood and other lignocellulosic material, is3087:2005- particle boards of wood and other lignocellulosic materials (medium density) for general purposes, is12406:2021-medium density fibre boards for general purposes and is3097:2006-veneered particle boards is applicable on wood based boards wef 11-02-2025.the effective date for small enterprises is 11-05-25 and for micro enterprises is 11-08-25.goods or articles shall conform to the corresponding indian standard and shall bear the standard mark under a licence from the bureau as per the BIS (ca) regulations, 2018 under the wood based boards QCO 2024(s.o.1307(e)DT 12-03-24)*refer dri alert circular no.05/2025-ci DT 22-08-2025 issued vide f.no.dri/51/2025-ci-o/o dg-dri-hq-delhi*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% or 5% for some goods.
- Until 21 September 2025 18%, or 0% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 158 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 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 |
|---|---|---|---|
| 4411 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 1.2% | — |
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4411 94, and China's below.
China: the same goods (4411 94)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4411 94. 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 |
|---|---|---|---|---|---|---|
| 4411.94.10.00 | Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABPQ |
| 4411.94.21.00 | Wood fibreboard, of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABPQ |
| 4411.94.29.00 | Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | 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.
Every Chinese code in full
4411.94.10Fibreboard, with a density of > 0.35g/cucm but not exceeding 0.5g/cucm
4411.94.10.00Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411941000999Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板
4411.94.21Unworked fibreboard of wood, of a density <= 0.35 g/cm³
4411.94.21.00Wood fibreboard, of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411942100101Wood fibreboard (coniferous fibreboard), not mechanically worked or surface covered, of a density ≤ 0.35 g/cm3密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(针叶木纤维板)
- 4411942100102Wood fibreboard (non-coniferous fibreboard) of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(非针叶木纤维板)
- 4411942100103Wood fibreboard (other fibreboard) of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(其他纤维板)
4411.94.29Processed fibreboard, density ≤ 0.35g/cucm
4411.94.29.00Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 40%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 0.8%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411942900999Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.