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Tariff item · Chapter 44 · Section IX, Wood and articles of wood

HS 4401 11 10Coniferous: in logs

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%
Tariff rate
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
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)0%, 5% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Liechtenstein
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAPTA2.5%Bangladesh, Bhutan, Maldives, Nepal
APTA2.75%Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA52/2025-Customs3%Norway
India–EFTA TEPA53/2025-Customs3.57%Iceland

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Clearance by other agencies

  • Plant Quarantine Information System (PQIS): a clearance or certificate before the goods arrive, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.
  • Plant Quarantine Information System (PQIS): a no-objection at customs clearance, under The Plant Quarantine (Regulation of Import into India) Order, 2003, Ministry of Agriculture and Farmers Welfare Notification:8-97/91-PP.I dated 26th November 1993,.

Documents: Import Permit issued by PQIS (PQIS).

"*As per ITC HS, all species of sandal wood are excluded under cth 4401.**in case of PGA facilitated bills I.E. which have not been routed through PGA for NOC,proper officer should verify and ensure that the mandatory documents-Phyto Sanitary Certificates (PSCS)[851000]have been uploaded in (E-SANCHIT) before giving out-of-charge(OOC)*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 122Firewood or fuel woodNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 294Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms5%
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 124Deities made of stone, marble or woodNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 292The 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 residues5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 293Idols of wood, stone [including marble] and metals [other than those made of precious metals]5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 164Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5%, 12% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 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 itemGoodsRateCap
4401Fuel 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 formsNil—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): Rs. 400 per mt, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Rs. 240 per mt, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER S.NO 177 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF WOOD AND WOOD PRODUCTS IN THE FORM OF LOGS, TIMBER, STUMPS, ROOTS, BARK, CHIPS, POWDER, FLAKES, DUST, AND CHARCOAL OTHER THAN SAWN TIMBER MADE EXCLUSIVELY OUT OF IMPORTED LOGS/TIMBER IS PROHIBITED.*AS PER S.NO 178 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS: WOOD IN CHIPS OR PARTICLES: SAWDUST AND WOOD WASTE AND SCRAPS, WHETHER OR NOT AGGLOMERATED IN LOGS BRIQUETTES, PELLETS OR SIMILAR FORMS ARE PROHIBITED. *AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Prohibited.
  • Condition: Export of - a. Wood and wood products in the form of logs, timber, stumps, roots, bark, chips, powder, flakes, dust, and charcoal (other than sawn timber made exclusively out of imported logs/timber) and; b. 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 is not permitted.

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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4401.11.00.10Endangered coniferous fuelwood濒危针叶木薪柴0%MFN rate (no APTA concession on this line)0%13%0%ABEFPQ
4401.11.00.90Other 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

Sources

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.