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Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

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Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION IX  

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
44 CHAPTER 44
Wood and articles of wood; wood charcoal
Notes.
  • 1. - This Chapter does not cover:
  • (a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (1211);
  • (b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (1401);
  • (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404);
  • (d) Activated charcoal (3802);
  • (e) Articles of 4202;
  • (f) Goods of Chapter 46;
  • (g) Footwear or parts thereof of Chapter 64;
  • (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
  • (ij) Goods of 6808.00.00;
  • (k) Imitation jewellery of 7117;
  • (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights ' wares);
  • (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
  • (n) Parts of firearms (9305);
  • (o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
  • (p) Articles of Chapter 95 (for example, toys, games, sports requisites);
  • (q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of 9603; or
  • (r) Articles of Chapter 97 (for example, works of art).
  • 2. - In this Chapter, " densified wood " means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
  • 3. - 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
  • 4. - Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
  • 5. - 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
  • 6. - Subject to Note 1 above and except where the context otherwise requires, any reference to " wood " in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
    • Subheading Notes.
  • 1. - For the purposes of 4401.31.00, " wood pellets " means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
  • 2.- For the purposes of 4401.32.00, " wood briquettes " means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
  • 3.- For the purposes of 4407.13, " S-P-F " refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
  • 4.- For the purposes of 4407.14, " Hem-fir " refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
    • Additional Note.
  • 1. - For the purposes of 4403.4, 4407.2, 4408.3, 4409.22.00, 4412.31.00, 4412.41, 4412.51, 4412.91, 4414.10.00, 4418.11.00, 4418.21.00, 4419.20.00 and 4420.11.00, " tropical wood " means one of the following types of wood:
    Abarco, Abura, Acacia, Acajou d ' Afrique, Adjouaba, Afina, Afrormosia, Aiel é , Ai é ou é ko, Akak, Ako, Akossika, Alan, Alep, Alm á cigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Ani é gr é (Aningr é ), Apobeaou, Ararib à , Arisauro, Aromata, Assac ù , Assas, Avodir é , Awoura, Ayous (Ob é ch é ), Azob é , Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga-wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, B é t é (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Boss é clair, Boss é fonc é , Botong, Breu-sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabre ù va, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canel ó n, Capomo, Caracoli, Castanheiro Para, Castanopsis, Catigu à , Cativo, Cedro, Cedroi, Celtis d ' Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d ' Afrique, Coula, Crabwood d ' Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dab é ma, Dib é tou, Difou, Divida, Djohar, Douka (Makor é ), Doussi é , Drago, Duabanga, Dukali, Durian, Eb è ne d ' Afrique (Eb è ne Madagascar), Eb è ne noire d ' Asie, Eb è ne vein é e d ' Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimo é , Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framir é , Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavil á n Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gomb é , Greenheart, Grenadille d ' Afrique, Grigri, Gu á gara, Guariuba, Haiari, Haldu, Hard Alstonia (Pula ï ), Hevea, Higuerilla, Huruasa, Iatandza, Ibir à Pyt â , Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ip é , Iroko, Ita ù ba, Izomb é , Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, J ù raco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karit é , Kasai, Kaudamu, Kedondong, Kekatong, K é k é l é , Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotib é , Koto, Kulim, Kumbi, Kungkur, Kuroka ï , Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Ma ç aran-duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbod é , Mandio-queira, Manil, Manil Montagne, Marupa, Mata-Mata, Mata Ulat, Mecruss é , Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba-Doce, Mjombo, Moabi, Moamb é jaune, Molave, Momoqui, Monghinza, Mopaani, Mop é , Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, M ü h ü h ü , Muira-piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Muteny é ), Mutaco, Mutondo, Muziga, N ' t é n é , Naga, Nargusta, Nganga, Niangon, Nieuk, Niov é , Nyatoh, Ob é ro, Odzikouna, Okan, Okou é , Okoum é , Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d ' Afrique, Paldao, Palissandre d ' Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui-Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougu é , Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapi á , Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouat é , Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, V é s à mbata, Virola, Wacapou, Walaba, Wamara, Wamba, Weng é , Xoan, Yemane, Yungu, Zingana.
  • 2. - For the purposes of 4407.29.92, 4408.10.13, 4408.39.1, 4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.41.10, 4412.51.10 and 4412.91.10, " tropical wood " means one of the following types of wood:
    Abura, Acajou d ' Afrique, Afrormosia, Ako, Alan, Andiroba, Ani é gr é (Aningr é ), Avodir é , Ayous (Ob é ch é ), Azob é , Balau red, Balau yellow, Balsa, B é t é (Mansonia), Boss é clair, Boss é fonc é , Cambara (Jaboty), Cativo, Cedro, Dab é ma, Dib é tou, Doussi é , Douka (Makor é ), Framir é , Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pula ï ), Ilomba, Imbuia, Ip é , Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotib é , Koto, Limba, Louro vermelho, Ma ç aran-duba, Mahogany, Mandio-queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoum é , Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.


    • 4401 FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS:  
    4401.1 -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
    4401.11.00 --Coniferous Free
    4401.12.00 --Non-coniferous Free
    4401.2 -Wood in chips or particles:  
    4401.21.00 --Coniferous 5%
    DCS:Free
    4401.22.00 --Non-coniferous 5%
    DCS:Free
    4401.3 -Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:  
    4401.31.00 --Wood pellets Free
    4401.32.00 --Wood briquettes Free
    4401.39.00 --Other Free
    4401.40.00 (Repealed by No 91 of 2021)  
    4401.4 -Sawdust and wood waste and scrap, not agglomerated:  
    4401.41.00 --Sawdust Free
    4401.49.00 --Other Free
    4402 WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED:  
    4402.10.00 -Of bamboo Free
    4402.20.00 -Of shell or nut Free
    4402.90.00 -Other Free
    4403 WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED:  
    4403.1 -Treated with paint, stains, creosote or other preservatives:  
    4403.11.00 --Coniferous Free
    4403.12.00 --Non-coniferous Free
    4403.2 -Other, coniferous:  
    4403.21.00 --Of pine ( Pinus spp. ), of which the smallest cross-sectional dimension is 15 cm or more Free
    4403.22.00 --Of pine ( Pinus spp .), other Free
    4403.23.00 Of fir ( Abies spp. ) and spruce ( Picea spp. ), of which the smallest cross-sectional dimension is 15 cm or more Free
    4403.24.00 --Of fir ( Abies spp .) and spruce ( Picea spp .), other Free
    4403.25.00 --Other, of which the smallest cross-sectional dimension is 15 cm or more Free
    4403.26.00 --Other Free
    4403.4 -Other, of tropical wood:  
    4403.41.00 --Dark Red Meranti, Light Red Meranti and Meranti Bakau Free
    4403.42.00 --Teak Free
    4403.49.00 --Other Free
    4403.9 -Other:  
    4403.91.00 --Of oak ( Quercus spp. ) Free
    4403.93.00 --Of beech ( Fagus spp. ), of which the smallest cross-sectional dimension is 15 cm or more Free
    4403.94.00 --Of beech ( Fagus spp .), other Free
    4403.95.00 --Of birch ( Betula spp. ), of which the smallest cross-sectional dimension is 15 cm or more Free
    4403.96.00 --Of birch ( Betula spp .), other Free
    4403.97.00 --Of poplar and aspen ( Populus spp .) Free
    4403.98.00 --Of eucalyptus ( Eucalyptus spp .) Free
    4403.99.00 --Other Free
    4404 HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE:  
    4404.10.00 -Coniferous Free
    4404.20.00 -Non-coniferous Free
    4405.00.00 WOOD WOOL; WOOD FLOUR Free
    4406 RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD:  
    4406.1 -Not impregnated:  
    4406.11.00 --Coniferous Free
    4406.12.00 --Non-coniferous 5%
    DCS:Free
    4406.9 -Other:  
    4406.91.00 --Coniferous Free
    4406.92.00 --Non-coniferous 5%
    DCS:Free
    4407 WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 mm:  
    4407.1 -Coniferous:  
    4407.11 --Of pine ( Pinus spp .):  
    4407.11.10 ---Planed or sanded 5%
    DCS:4%
    CA:4%
    DCT:5%
    4407.11.9 ---Other:  
    4407.11.91 ----Wood that:
    (a) is cut to size for making staves; or
    (b) has a cross-sectional area of 450 cm 2 or greater    		 Free
    4407.11.99 ----Other 5%
    DCS:Free
    CA:4%
    4407.12 --Of fir ( Abies spp .) and spruce ( Picea spp .):  
    4407.12.10 ---Planed or sanded 5%
    DCS:4%
    CA:4%
    DCT:5%
    4407.12.9 ---Other:  
    4407.12.91 ----Wood that:
    (a) is cut to size for making staves; or
    (b) has a cross-sectional area of 450 cm 2 or greater    		 Free
    4407.12.99 ----Other 5%
    DCS:Free
    CA:4%
    4407.13 --Of S-P-F (spruce ( Picea spp. ), pine ( Pinus spp. ) and fir ( Abies spp. )):  
    4407.13.10 ---Planed or sanded 5%
    DCS:4%
    CA:4%
    DCT:5
    4407.13.9 ---Other:  
    4407.13.91 ----Wood that:
    (a) is cut to size for making staves; or
    (b) has a cross-sectional area of 450 cm 2 or greater    		 Free
    4407.13.99 ----Other 5%
    DCS:Free
    CA:4%
    4407.14 --Of Hem-fir (Western hemlock ( Tsuga heterophylla ) and fir ( Abies spp. )):  
    4407.14.10 ---Planed or sanded Free
    4407.14.9 ---Other:  
    4407.14.91 ----Wood that:
    (a) is cut to size for making staves; or
    (b) has a cross-sectional area of 450 cm 2 or greater    		 Free
    4407.14.99 ----Other Free
    4407.19 --Other:  
    4407.19.10 ---Planed or sanded Free
    4407.19.9 ---Other:  
    4407.19.91 ----Wood that:
    (a) is redwood ( Sequoia sempervirens ); or
    (b) is western red cedar ( Thuja plicata ); or
    (c) is cut to size for making staves; or
    (d) has a cross-sectional area of 450 cm 2 or greater    		 Free
    4407.19.99 ----Other 5%
    DCS:Free
    CA:4%
    4407.2 -Of tropical wood:  
    4407.21.00 --Mahogany (Swietenia spp.) Free
    4407.22.00 --Virola, Imbuia and Balsa Free
    4407.23 --Teak:  
    4407.23.10 ---Planed or sanded 5%
    DCS:4%
    DCT:5%
    4407.23.90 ---Other DCT:5%
    4407.25 --Dark Red Meranti, Light Red Meranti and Meranti Bakau:  
    4407.25.10 ---Planed or sanded Free
    4407.25.90 ---Other Free
    4407.26.00 --White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan Free
    4407.27 --Sapelli:  
    4407.27.10 ---Planed or sanded 5%
    DCS:4%
    DCT:5%
    4407.27.90 ---Other Free
    4407.28 --Iroko:  
    4407.28.10 ---Planed or sanded 5%
    DCS:4%
    DCT:5%
    4407.28.90 ---Other Free
    4407.29 --Other:  
    4407.29.10 ---Planed or sanded Free
    4407.29.9 ---Other:  
    4407.29.91 ----Mandio-queira, Pau amarelo, Quaruba and Tauari 5%
    DCS:Free
    4407.29.92 ----Tropical wood specified in Additional Note 2 to this Chapter, other than goods of 4407.21.00, 4407.22.00, 4407.25, 4407.26.00, 4407.27, 4407.28 or 4407.29.91 Free
    4407.29.93 ----Other Free
    4407.9 -Other:  
    4407.91 --Of oak ( Quercus spp. ):  
    4407.91.10 ---Planed or sanded 5%
    DCS:4%
    DCT:5%
    4407.91.90 ---Other 5%
    DCS:Free
    4407.92.00 --Of beech ( Fagus spp. ) Free
    4407.93 --Of maple ( Acer spp .):  
    4407.93.10 ---Planed or sanded Free
    4407.93.90 ---Other Free
    4407.94 --Of cherry ( Prunus spp .):  
    4407.94.10 ---Planed or sanded Free
    4407.94.90 ---Other Free
    4407.95 --Of ash ( Fraxinus spp .):  
    4407.95.10 ---Planed or sanded Free
    4407.95.90 ---Other Free
    4407.96.00 --Of birch ( Betula spp .) 5%
    DCS:Free
    4407.97.00 --Of poplar and aspen ( Populus spp .) Free
    4407.99 --Other:  
    4407.99.10 ---Planed or sanded 5%
    DCS:4%
    DCT:5%
    4407.99.9 ---Other:  
    4407.99.91 ----Ebony ( Diospyros spp. ) Free
    4407.99.99 ----Other Free
    4408 SHEETS 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 mm:  
    4408.10 -Coniferous:  
    4408.10.1 ---Sheets for veneering obtained by slicing laminated wood:  
    4408.10.11 ----In the form of plywood 5%
    4408.10.12 ----Other, with at least one outer ply of non-coniferous wood, other than Mandio-queira, Pau amarelo, Quaruba or Tauari 5%
    DCS:4%
    DCT:5%
    4408.10.13 ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari Free
    4408.10.19 ----Other Free
    4408.10.90 ---Other 5%
    DCS:Free
    4408.3 -Of tropical wood:  
    4408.31 --Dark Red Meranti, Light Red Meranti and Meranti Bakau:  
    4408.31.1 ---Sheets for veneering obtained by slicing laminated wood, with at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau:  
    4408.31.11 ----In the form of plywood 5%
    4408.31.12 ----Other, with at least one outer ply of non-coniferous wood, including Dark Red Meranti, Light Red Meranti or Meranti Bakau 5%
    DCS:4%
    DCT:5%
    4408.31.19 ----Other, containing at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau Free
    4408.31.90 ---Other Free
    4408.39 --Other:  
    4408.39.1 ---Sheets for veneering obtained by slicing laminated wood, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter:  
    4408.39.11 ----In the form of plywood 5%
    4408.39.12 ----Other, with at least one outer ply of non-coniferous wood specified in Additional Note 2 to this Chapter, including Mandio-queira, Pau amarelo, Quaruba or Tauari Free
    4408.39.13 ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari Free
    4408.39.19 ----Other 5%
    DCS:4%
    DCT:5%
    4408.39.90 ---Other Free
    4408.90 -Other:  
    4408.90.1 ---Sheets for veneering obtained by slicing laminated wood:  
    4408.90.11 ----In the form of plywood 5%
    4408.90.12 ----Other, with at least one outer ply of non-coniferous wood, other than Mandio-queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board Free
    4408.90.13 ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board 5%
    4408.90.14 ----Other, containing at least one layer of particle board Free
    4408.90.19 ----Other Free
    4408.90.90 ---Other 4408.90.90
    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, ENDS OR FACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED:  
    4409.10.00 -Coniferous 5%
    DCS:4%
    CA:4%
    DCT:5%
    4409.20 -Non-coniferous:  
    4409.21.00 --Of bamboo 5%
    DCS:4%
    DCT:5%
    4409.22.00 --Of tropical wood Free
    4409.29.00 --Other 5%
    DCS:4%
    DCT:5%
    4410 PARTICLE 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:  
    4410.1 -Of wood:  
    4410.11.00 --Particle board 5%
    4410.12.00 --Oriented strand board (OSB) 5%
    4410.19.00 --Other 5%
    4410.90.00 -Other 5%
    4411 FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES:  
    4411.1 -Medium density fibreboard (MDF):  
    4411.12 --Of a thickness not exceeding 5 mm:  
    4411.12.10 ---Of a density exceeding 0.8 g/cm 3 Free
    4411.12.90 ---Other 5%
    DCS:4%
    DCT:5%
    4411.13 --Of a thickness exceeding 5 mm but not exceeding 9 mm:  
    4411.13.10 ---Of a density exceeding 0.8 g/cm 3 5%
    4411.13.90 ---Other 5%
    DCS:4%
    DCT:5%
    4411.14 --Of a thickness exceeding 9 mm:  
    4411.14.10 ---Of a density exceeding 0.8 g/cm 3 5%
    4411.14.90 ---Other 5%
    DCS:4%
    DCT:5%
    4411.9 -Other:  
    4411.92.00 --Of a density exceeding 0.8 g/cm 3 5%
    4411.93.00 --Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 5%
    DCS:4%
    DCT:5%
    4411.94.00 --Of a density not exceeding 0.5 g/cm3 5%
    DCS:4%
    DCT:5%
    4412 PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD:  
    4412.10 -Of bamboo:  
    4412.10.10 ---Plywood Free
    4412.10.2 ---Containing at least one layer of particle board:  
    4412.10.21 ----Goods, as follows:
    (a) with at least one outer ply of non-coniferous wood (including bamboo);
    (b) with at least one ply of tropical wood specified in Additional Note 2 to this Chapter     		Free
    4412.10.29 ----Other Free
    4412.10.30 ---Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter Free
    4412.10.90 ---Other Free
    4412.3 -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:  
    4412.31.00 --With at least one outer ply of tropical wood 5%
    4412.33.00 --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 .) 5%
    4412.34.00 --Other, with at least one outer ply of non-coniferous wood not specified under 4412.33.00 Free
    4412.39.00 --Other, with both outer plies of coniferous wood 5%
    4412.4 -Laminated veneered lumber (LVL):  
    4412.41 --With at least one outer ply of tropical wood:  
    4412.41.10 ---With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
    (a) Mandio-queira; and
    (b) Pau amarelo; and
    (c) Quaruba; and
    (d) Tauari    		 Free
    4412.41.90 ---Other Free
    4412.42.00 --Other, with at least one outer ply of non-coniferous wood 5%
    DCS:4%
    DCT:5%
    4412.49.00 --Other, with both outer plies of coniferous wood 5%
    DCS:4%
    DCT:5%
    4412.5 -Blockboard, laminboard and battenboard:  
    4412.51 --With at least one outer ply of tropical wood:  
    4412.51.10 ---With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
    (a) Mandio-queira; and
    (b) Pau amarelo; and
    (c) Quaruba; and
    (d) Tauari    		 Free
    4412.51.90 ---Other Free
    4412.52.00 --Other, with at least one outer ply of non-coniferous wood Free
    4412.59.00 --Other, with both outer plies of coniferous wood Free
    4412.9 -Other:
    4412.91 --With at least one outer ply of tropical wood:  
    4412.91.10 ---Not containing any layers of particle board or plywood with at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
    (a) Mandio-queira; and
    (b) Pau amarelo; and
    (c) Quaruba; and
    (d) Tauari    		 Free
    4412.91.20 ---Goods containing at least one layer of particle board and one of the following woods (other than plywood):
    (a) Mandio-queira;
    (b) Pau amarelo;
    (c) Quaruba;
    (d) Tauari    		 Free
    4412.91.30 ---Goods, NSA, that:
    (a) contain at least one layer of particle board; or
    (b) are plywood    		 5%
    4412.91.90 ---Other Free
    4412.92 --Other, with at least one outer ply of non-coniferous wood:  
    4412.92.10 ---Goods, NSA, that:
    (a) contain at least one layer of particle board; or
    (b) are plywood    		 5%
    4412.92.90 ---Other 5%
    DCS:4%
    DCT:5%
    4412.99 --Other, with both outer plies of coniferous wood:  
    4412.99.10 ---Other, containing one layer of particle board Free
    4412.99.20 ---Plywood 5%
    4412.99.90 ---Other 5%
    DCS:4%
    DCT:5%
    4413.00.00 DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES 5%
    DCS:4%
    DCT:5%
    4414.00.00 (Repealed by No 91 of 2021)  
    4414 WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS:  
    4414.10.00 -Of tropical wood 5%
    DCS:4%
    DCT:5%
    4414.90.00 -Other 5%
    DCS:4%
    DCT:5%
    4415 PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD:  
    4415.10.00 -Cases, boxes, crates, drums and similar packings; cable-drums 5%
    DCS:4%
    DCT:5%
    4415.20.00 -Pallets, box pallets and other load boards; pallet collars 5%
    DCS:4%
    DCT:5%
    4416.00.00 CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS ' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES 5%
    DCS:4%
    DCT:5%
    4417.00.00 TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD Free
    4418 BUILDERS ' JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES:  
    4418.1 -Windows, French-windows and their frames:
    4418.11.00 --Of tropical wood 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.19.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.2 -Doors and their frames and thresholds:  
    4418.21.00 --Of tropical wood Free
    4418.29.00 --Other 5%
    DCS:4%
    DCT:5%
    4418.30.00 -Posts and beams other than products of 4418.81.00 to 4418.89.00 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.40.00 -Shuttering for concrete constructional work 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.50.00 -Shingles and shakes Free
    4418.60.00 (Repealed by No 91 of 2021)  
    4418.7 -Assembled flooring panels:  
    4418.73 --Of bamboo or with at least the top layer (wear layer) of bamboo:  
    4418.73.10 ---For mosaic floors Free
    4418.73.2 ---Other, multilayer:  
    4418.73.21 ----Parquet panels Free
    4418.73.29 ----Other Free
    4418.73.9 ---Other:  
    4418.73.91 ----Parquet panels 5%
    DCS:4%
    DCT:5%
    4418.73.99 ----Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.74.00 --Other, for mosaic floors Free
    4418.75 --Other, multilayer:  
    4418.75.10 ---Parquet panels 5%
    DCS:4%
    DCT:5%
    4418.75.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.79 --Other:  
    4418.79.10 ---Parquet panels 5%
    DCS:4%
    DCT:5%
    4418.79.90 ---Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.8 -Engineered structural timber products:
    4418.81.00 --Glue-laminated timber (glulam) 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.82.00 --Cross-laminated timber (CLT or X-lam) 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.83.00 --I beams 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.89.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.9 -Other:  
    4418.91.00 --Of bamboo Free
    4418.92.00 --Cellular wood panels 5%
    DCS:4%
    CA:Free
    DCT:5%
    4418.99.00 --Other 5%
    DCS:4%
    CA:Free
    DCT:5%
    4419 TABLEWARE AND KITCHENWARE, OF WOOD:  
    4419.1 -Of bamboo:  
    4419.11.00 --Bread boards, chopping boards and similar boards 5%
    DCS:4%
    DCT:5%
    4419.12.00 --Chopsticks Free
    4419.19.00 --Other 5%
    DCS:4%
    DCT:5%
    4419.20.00 -Of tropical wood 5%
    DCS:4%
    DCT:5%
    4419.90.00 -Other 5%
    DCS:4%
    DCT:5%
    4420 WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94:  
    4420.10.00 -Statuettes and other ornaments, of wood 5%
    DCS:4%
    DCT:5%
    4420.1 -Statuettes and other ornaments:  
    4420.11.00 --Of tropical wood 5%
    DCS:4%
    DCT:5%
    4420.19.00 --Other 5%
    DCS:4%
    DCT:5%
    4420.90.00 -Other 5%
    DCS:4%
    DCT:5%
    4421 OTHER ARTICLES OF WOOD:  
    4421.10.00 -Clothes hangers Free
    4421.20.00 -Coffins Free
    4421.9 -Other:  
    4421.91.00 --Of bamboo Free
    4421.99.00 --Other 5%
    DCS:4%
    DCT:5%

     View history note
    45 CHAPTER 45
    Cork and articles of cork
    Note.
  • 1. - This Chapter does not cover:
  • (a) Footwear or parts of footwear of Chapter 64;
  • (b) Headgear or parts of headgear of Chapter 65; or
  • (c) Articles of Chapter 95 (for example, toys, games, sports requisites).


    • 4501 NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK:  
    4501.10.00 -Natural cork, raw or simply prepared Free
    4501.90.00 -Other Free
    4502.00.00 NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) Free
    4503 ARTICLES OF NATURAL CORK:  
    4503.10.00 -Corks and stoppers Free
    4503.90.00 -Other Free
    4504 AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK:  
    4504.10.00 -Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs Free
    4504.90.00 -Other 5%
    DCS:Free

     View history note
    46 CHAPTER 46
    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
    Notes.
  • 1. - In this Chapter, " plaiting materials " means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
  • 2. - This Chapter does not cover:
  • (a) Wall coverings of 4814;
  • (b) Twine, cordage, ropes or cables, plaited or not (5607);
  • (c) Footwear or headgear or parts thereof of Chapter 64 or 65;
  • (d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
  • (e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
  • 3. - For the purposes of 4601, " plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands " means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.


    • 4601 PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS):  
    4601.2 -Mats, matting and screens of vegetable materials:  
    4601.21.00 --Of bamboo Free
    4601.22.00 --Of rattan Free
    4601.29.00 --Other Free
    4601.9 -Other:  
    4601.92.00 --Of bamboo Free
    4601.93.00 --Of rattan Free
    4601.94.00 --Of other vegetable materials Free
    4601.99.00 --Other Free
    4602 BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF 4601; ARTICLES OF LOOFAH:  
    4602.1 -Of vegetable materials:  
    4602.11.00 --Of bamboo Free
    4602.12.00 --Of rattan Free
    4602.19.00 --Other Free
    4602.90.00 -Other Free

     View history note


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