Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4412 99Plywood, veneered panels and similar laminated wood: other, with at least one outer ply of coniferous wood
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m³
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 99 10 | Decorative plywood | 10% | 18% | m³ |
| 4412 99 20 | Tea chest panel or shooks, packed in sets | 10% | 18% | m³ |
| 4412 99 30 | Marine and aircraft plywood | 10% | 18% | m³ |
| 4412 99 40 | Cuttings and trimmings of plywood of which not exceeding 5cm | 10% | 18% | m³ |
| 4412 99 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 19 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 19 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 99, and China's below.
China: the same goods (4412 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 0 in force and 11 expired under 4412 99. 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 |
|---|
- 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
4412.99.10With at least one outer ply of non-coniferous wood
4412.99.10.10Multi-layered panels, with at least one outer ply of mahogany至少有一表层是桃花心木的多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412991010999Multi-layered panels, with at least one outer ply of mahogany至少有一表层是桃花心木的多层板
4412.99.10.20Plywood, with at least one outer ply of ramin至少有一表层是拉敏木的多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412991020999Plywood, with at least one outer ply of ramin至少有一表层是拉敏木的多层板
4412.99.10.30Laminated wood with at least one outer ply of endangered tropical wood至少有一表层是濒危热带木的多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412991030999Laminated wood with at least one outer ply of endangered tropical wood至少有一表层是濒危热带木的多层板
4412.99.10.40Other plywood, with at least one outer ply of endangered non-coniferous wood其他至少有一表层是濒危非针叶木的多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412991040999Other plywood, with at least one outer ply of endangered non-coniferous wood其他至少有一表层是濒危非针叶木的多层板
4412.99.10.90Other plywood, with at least one outer ply of non-coniferous wood其他至少有一表层是非针叶木的多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 2%
- Chile
- 0%
- Pakistan
- 2%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412991090999Other plywood, with at least one outer ply of non-coniferous wood其他至少有一表层是非针叶木的多层板
4412.99.91With at least one outer ply of tropical wood
4412.99.91.10Other plywood, with at least one outer ply of coniferous wood and endangered tropical wood其他至少有一层是濒危热带木的针叶木面多层板Expired
Tropical wood as specified in Subheading Note 2 to this Chapter热带木指本章子目注释二所列木材
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412999110999Other plywood, with at least one outer ply of coniferous wood and endangered tropical wood其他至少有一层是濒危热带木的针叶木面多层板
4412.99.91.90Other plywood, with at least one outer ply of coniferous wood and at least one ply of tropical wood其他至少有一层是热带木的针叶木面多层板Expired
Tropical wood as specified in Subheading Note 2 to this Chapter热带木指本章子目注释二所列木材
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412999190999Other plywood, with at least one outer ply of coniferous wood and at least one ply of tropical wood其他至少有一层是热带木的针叶木面多层板
4412.99.92Other, containing at least one layer of particle board
4412.99.92.10Other plywood, with at least one ply of particle board, faced with endangered coniferous wood其他至少含有一层木碎料板的濒危针叶木面多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412999210999Other plywood, with at least one ply of particle board, faced with endangered coniferous wood其他至少含有一层木碎料板的濒危针叶木面多层板
4412.99.92.90Other plywood, with at least one ply of particle board, with coniferous wood faces其他至少含有一层木碎料板的针叶木面多层板Expired
- Unit
- kg / m³
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 2%
- Mauritius
- 0%
CIQ codes
- 4412999290999Other plywood, with at least one ply of particle board, with coniferous wood faces其他至少含有一层木碎料板的针叶木面多层板
4412.99.99Other
4412.99.99.10Other plywood with outer ply of endangered coniferous wood其他濒危针叶木面多层板Expired
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 4 Jan 2022
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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Mauritius
- 0%
CIQ codes
- 4412999910999Other plywood with outer ply of endangered coniferous wood其他濒危针叶木面多层板
4412.99.99.90Other plywood with at least one outer ply of coniferous wood其他针叶木面多层板Expired
- Unit
- kg / m³
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material and tree species name of each layer每层材质及树种名称
- 5.Maximum single layer thickness最大单层厚度
- 6.Dimensions [length x width]规格[长度x宽度]
- 7.Thickness [mm]厚度[毫米]
- 8.Processing method加工方法
- 9.Please specify cubic meters or square meters请注明立方米数或平方米数
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Mauritius
- 0%
CIQ codes
- 4412999990999Other plywood with at least one outer ply of coniferous wood其他针叶木面多层板
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'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.