Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4412Plywood, veneered panels and similar laminated wood
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 43 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m³
- Duty in China
- 0%
- On Indian goods
Codes under this heading
14 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 |
|---|---|---|---|---|
| 4412 10 00 | Of bamboo | 10% | 18% | m³ |
| 4412 31 | With at least one outer ply of tropical wood | 10% | 18% | m³ |
| 4412 33 | Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) | 10% | 18% | m³ |
| 4412 34 | Other, with at least one outer ply of non-coniferous wood not specified under sub-heading 4412 33 | 10% | 18% | m³ |
| 4412 39 | Other, with both outer plies of coniferous wood | 10% | 18% | m³ |
| 4412 41 00 | With at least one outer ply of tropical wood | 10% | 18% | m³ |
| 4412 42 00 | Other, with at least one outer ply of non-coniferous wood | 10% | 18% | m³ |
| 4412 49 00 | Other, with both outer plies of coniferous wood | 10% | 18% | m³ |
| 4412 51 00 | With at least one outer ply of tropical wood | 10% | 18% | m³ |
| 4412 52 00 | Other, with at least one outer ply of non-coniferous wood | 10% | 18% | m³ |
| 4412 59 00 | Other, with both outer plies of coniferous wood | 10% | 18% | m³ |
| 4412 91 | With at least one outer ply of tropical wood | 10% | 18% | m³ |
| 4412 92 | Other, with at least one outer ply of non-coniferous wood | 10% | 18% | m³ |
| 4412 99 | Other, with both outer plies of coniferous wood | 10% | 18% | m³ |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 43 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: 42 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. 159 | Pl ywood, veneered panels and similar laminated wood | 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 |
|---|---|---|---|
| 4412 | Plywood, veneered panels and similar laminated wood | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 42 tariff items
China: the same goods (4412)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 27 in force and 32 expired under 4412. 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 |
|---|---|---|---|---|---|---|
| 4412.10.11.11 | Endangered bamboo plywood, with at least one outer ply of endangered tropical wood至少有一表层为濒危热带木薄板制濒危竹胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4412.10.11.19 | Other bamboo plywood, with at least one outer ply of endangered tropical wood至少有一表层为濒危热带木薄板制其他竹胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4412.10.11.91 | Endangered bamboo plywood, with at least one outer ply of other tropical wood至少有一表层是其他热带木薄板制濒危竹胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABEFMPQ |
| 4412.10.11.99 | Other bamboo plywood, with at least one outer ply of other tropical wood至少有一表层是其他热带木薄板制其他竹胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABMPQ |
| 4412.10.19.11 | Plywood with at least one outer ply of endangered non-coniferous wood veneer至少有一表层为濒危非针叶木薄板胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4412.10.19.19 | Other plywood, with at least one outer ply of non-coniferous wood其他至少有一表层为非针叶木薄板胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.10.19.91 | Other plywood of endangered bamboo其他濒危竹胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEMPQ |
| 4412.10.19.99 | Other plywood of bamboo其他竹胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.10.20.11 | Endangered bamboo multi-layered panels, with at least one outer ply of endangered non-coniferous wood至少有一表层是濒危非针叶木的濒危竹制多层板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4412.10.20.19 | Plywood, with at least one outer ply of other non-coniferous wood, of other endangered bamboo至少有一表层是其他非针叶木的其他濒危竹制多层板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABEFMPQ |
| 4412.10.20.91 | Other bamboo multi-layered panels, with at least one outer ply of endangered non-coniferous wood至少有一表层是濒危非针叶木的其他竹制多层板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABEFMPQ |
| 4412.10.20.99 | Other bamboo multi-layered panels, with at least one outer ply of other non-coniferous wood至少有一表层是其他非针叶木的其他竹制多层板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABMPQ |
| 4412.10.99.10 | Other multi-layered panels of endangered bamboo其他濒危竹制多层板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEMPQ |
| 4412.10.99.90 | Other multi-layered panels of bamboo其他竹制多层板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.31.00.10 | Plywood, with at least one outer ply of mahogany至少有一表层为桃花心木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4412.31.00.20 | Plywood with at least one outer ply of Ramin至少有一表层为拉敏木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABEFMPQ |
| 4412.31.00.30 | Plywood with at least one outer ply of endangered tropical wood veneer至少有一表层为濒危热带木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
| 4412.31.00.90 | Plywood, with at least one outer ply of other tropical wood至少有一表层是其他热带木制的胶合板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABMPQ |
| 4412.33.00.10 | Plywood, with at least one outer ply of endangered non-coniferous wood: ash, beech, birch, cherry, elm, lime, maple, or tulipwood至少有一表层是濒危的下列非针叶木:白蜡木、水青冈木、桦木、樱桃木、榆木、椴木、槭木、鹅掌楸木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4412.33.00.90 | Plywood, with at least one outer ply of the following non-coniferous wood: alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, robinia, tulipwood or walnut至少有一表层是下列非针叶木:桤木、白蜡木、水青冈木、桦木、樱桃木、栗木、榆木、桉木、山核桃、七叶树、椴木、槭木、栎木、悬铃木、杨木、刺槐木、鹅掌楸或核桃木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.34.10.10 | Plywood, with at least one outer ply of endangered temperate non-coniferous wood至少有一表层是濒危温带非针叶木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEFMPQ |
| 4412.34.10.90 | Plywood, with at least one outer ply of other temperate non-coniferous wood至少有一表层是其他温带非针叶木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.34.90.10 | Plywood, with at least one outer ply of endangered other non-coniferous wood至少有一表层是濒危其他非针叶胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABEFMPQ |
| 4412.34.90.90 | Plywood, with at least one outer ply of other non-coniferous wood至少有一表层是其他非针叶胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.39.00.10 | Other endangered plywood, with both outer plies of coniferous wood其他濒危薄板制胶合板,上下表层均为针叶木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4412.39.00.90 | Other plywood, with both outer plies of coniferous wood其他薄板制胶合板,上下表层均为针叶木 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
| 4412.41.00.10 | Plywood, with at least one outer ply of endangered tropical wood至少有一表层是濒危热带木的单板层积材 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABFEMPQ |
- 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
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.