Subheading · Chapter 44 · Section IX, Wood and articles of wood

HS 4401 11Coniferous

Wood and articles of wood; wood charcoal › 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

Customs duty: 5%; 2 tariff items
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Prohibited
Unit: mt
Duty in China: 0%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
4401 11 10	In logs	5%	0%, 5% or 18%	mt
4401 11 90	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 2 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: 2 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4401 11, and China's below.

China: the same goods (4401 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 4401 11. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
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

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

4401.11.00Coniferous firewood (in logs, billets, twigs, faggots or similar forms)

4401.11.00.10Endangered coniferous fuelwood濒危针叶木薪柴

Logs, blocks, branches, in bundles or similar forms圆木段,块,枝,成捆或类似形状

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 70%
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

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.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
3.Appearance (logs, blocks, branches, bundles or similar forms)外观(圆木段、块、枝、成捆或类似形状等)
4.GTIN
5.CAS
6.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4401110010999Endangered coniferous wood in logs, billets, twigs, faggots or similar forms濒危针叶木薪柴(圆木段,块,枝,成捆或类似形状)

4401.11.00.90Other coniferous fuelwood其他针叶木薪柴

Logs, blocks, branches, in bundles or similar forms圆木段,块,枝,成捆或类似形状

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 70%
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

Inspection and quarantine

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.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
3.Appearance (logs, blocks, branches, bundles or similar forms)外观(圆木段、块、枝、成捆或类似形状等)
4.GTIN
5.CAS
6.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4401110090999Other coniferous wood in logs, billets, twigs, faggots or similar forms其他针叶木薪柴(圆木段,块,枝,成捆或类似形状)

4401.11.00.00Coniferous firewood针叶木薪柴Expired

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 70%
Import VAT: 13%
Consumption tax: None
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

Inspection and quarantine

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.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
3.Appearance (logs, blocks, branches, bundles or similar forms)外观(圆木段、块、枝、成捆或类似形状等)
4.GTIN
5.CAS
6.Other其他

China's agreement rates

Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%

CIQ codes

4401110000999Coniferous firewood (in logs, billets, twigs, faggots or similar forms)针叶木薪柴(圆木段,块,枝,成捆或类似形状)

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

Previous4304 00Artificial fur and articles thereof One level up4401Fuel 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 Next4401 12Non-coniferous

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.