Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4412 34Plywood, veneered panels and similar laminated wood: other, with at least one outer ply of non- coniferous wood not specified under sub-heading 4412 33
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m³
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
5 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 34 10 | Decorative plywood | 10% | 18% | m³ |
| 4412 34 20 | Tea chest panels, shooks whether or not packed in sets | 10% | 18% | m³ |
| 4412 34 30 | Marine and aircraft plywood | 10% | 18% | m³ |
| 4412 34 40 | Cutting and trimmings of plywood of width not exceeding 5 cm | 10% | 18% | m³ |
| 4412 34 90 | Other | 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 5 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4412 34, and China's below.
China: the same goods (4412 34)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4412 34. 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 |
|---|---|---|---|---|---|---|
| 4412.34.10.10 | 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 |
- 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
4412.34.10Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness, with at least one outer ply of temperate non-coniferous wood (excluding bamboo and non-coniferous wood of subheading 4412.33)
4412.34.10.10Plywood, 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
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- MImport commodity inspection进口商品检验
- 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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.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
- 4412341010999Plywood, with at least one outer ply of endangered temperate non-coniferous wood (each ply thickness ≤ 6mm, excluding bamboo)至少有一表层是濒危温带非针叶木薄板制胶合板(每层厚度≤6mm,竹制除外)
4412.34.10.90Plywood, 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
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 30%
- 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
- MImport commodity inspection进口商品检验
- 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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.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
- 4412341090999Plywood, with at least one outer ply of other temperate non-coniferous wood (each ply thickness ≤ 6mm, excluding bamboo)至少有一表层是其他温带非针叶木薄板制胶合板(每层厚度≤6mm,竹制除外)
4412.34.90Other plywood, consisting solely of sheets of wood, other than of bamboo, each ply <=6mm thick, with at least one outer ply of non-coniferous wood not specified above
4412.34.90.10Plywood, 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
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 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
- EEndangered species export permit濒危物种允许出口证明书
- FEndangered species import permit濒危物种允许进口证明书
Inspection and quarantine
- MImport commodity inspection进口商品检验
- 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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.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
- 4412349010999Plywood, with at least one outer ply of endangered other non-coniferous wood (each ply ≤6mm thick, excl. bamboo)至少有一表层是濒危其他非针叶胶合板(每层厚度≤6mm,竹制除外)
4412.34.90.90Plywood, 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
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 30%
- 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
- MImport commodity inspection进口商品检验
- 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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.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
- 4412349090999With at least one outer ply of other non-coniferous plywood (each ply thickness ≤ 6mm, excluding bamboo)至少有一表层是其他非针叶胶合板(每层厚度≤6mm,竹制除外)
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
Previous4412 33Other, 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.)One level up4412Plywood, veneered panels and similar laminated woodNext4412 39Other, with both outer plies of coniferous wood
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.