Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4401Fuel 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
Wood and articles of wood; wood charcoal
- Customs duty
- 5%
- 11 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Varies
- Prohibited: 5 items, Free: 4 items, Restricted: 2 items
- Unit
- mt
- Duty in China
- 0%
- On Indian goods
Codes under this heading
9 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 |
|---|---|---|---|---|
| 4401 11 | Coniferous | 5% | 0%, 5% or 18% | mt |
| 4401 12 | Non-coniferous | 5% | 0%, 5% or 18% | mt |
| 4401 21 00 | Coniferous | 5% | 0%, 5% or 18% | mt |
| 4401 22 00 | Non-coniferous | 5% | 0%, 5% or 18% | mt |
| 4401 31 00 | Wood pellets | 5% | 0%, 5% or 18% | mt |
| 4401 32 00 | Wood briquettes | 5% | 0%, 5% or 18% | mt |
| 4401 39 00 | Other | 5% | 0%, 5% or 18% | mt |
| 4401 41 00 | Sawdust | 5% | 0%, 5% or 18% | mt |
| 4401 49 00 | Other | 5% | 0%, 5% or 18% | mt |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 11 tariff items: 5%. 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: 11 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5%, 12% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 122 | Firewood or fuel wood | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 294 | Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5% |
| 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%, 5%, 12% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or parti-cles; sawdust and wood waste and scrap, whether or not agglomerated in logs, brique-ttes, pellets or similar forms | Nil | — |
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
- Prohibited: 5 tariff items
- Free: 4 tariff items
- Restricted: 2 tariff items
China: the same goods (4401)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 5 expired under 4401. 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 |
|---|---|---|---|---|---|---|
| 4401.11.00.10 | Endangered coniferous fuelwood濒危针叶木薪柴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 4401.11.00.90 | Other coniferous fuelwood其他针叶木薪柴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4401.12.00.10 | Endangered non-coniferous fuelwood濒危非针叶木薪柴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEFPQ |
| 4401.12.00.90 | Other non-coniferous fuelwood其他非针叶木薪柴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4401.21.00.10 | Wood chips or particles, of endangered coniferous wood濒危针叶木木片或木粒 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 4401.21.00.90 | Other wood chips or particles, of coniferous wood其他针叶木木片或木粒 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4401.22.00.10 | Wood chips or particles of endangered non-coniferous wood濒危非针叶木木片或木粒 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABFEPQ |
| 4401.22.00.90 | Other wood chips or particles of non-coniferous wood其他非针叶木木片或木粒 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4401.31.00.00 | Wood pellets木屑棒 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 9ABPQ |
| 4401.39.00.00 | Other sawdust, wood waste and scrap其他锯末、木废料及碎片 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | 9ABPQ |
- 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.