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

HS 4403 23Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared: of fir (abies spp.) and spruce (picea spp.), of which the smallest crosssectional dimension is 15 cm or more

Wood and articles of wood; wood charcoal

Customs duty
35%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
metres
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4403 23 10Saw logs and veneer logs35%18%metres
4403 23 20Poles, pilings and posts35%18%metres
4403 23 90Other35%18%metres

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 tariff items: 35%. 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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 153Wood in the rough18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squaredNil—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4403 23, and China's below.

China: the same goods (4403 23)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4403 23. 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
4403.23.00.10Logs of endangered spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的濒危云杉和冷杉原木0%MFN rate (no APTA concession on this line)0%9%0%8AEFPQ
4403.23.00.90Other logs of spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他云杉和冷杉原木0%MFN rate (no APTA concession on this line)0%9%0%8APQ
  • 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

4403.23.00Logs of fir and spruce, with a minimum cross-sectional dimension of 15 cm or more

4403.23.00.10Logs of endangered spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的濒危云杉和冷杉原木

Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外

Unit
kg / m³
MFN import duty
0%
Provisional import duty
None
General import duty
8%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 8Export prohibited禁止出口商品
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • 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.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
  • 4.Minimum cross-sectional dimension最小截面尺寸
  • 5.Length长度
  • 6.Grade and quality级别与等级
  • 7.Whether blue-stained是否蓝变
  • 8.Whether dried是否烘干
  • 9.Date of contract签约日期
  • 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%
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
  • 4403230010999Endangered spruce and fir logs, with a minimum cross-sectional dimension of ≥ 15 cm (excl. treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的濒危云杉和冷杉原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)
4403.23.00.90Other logs of spruce and fir, with a minimum cross-sectional dimension of 15 cm or more最小截面尺寸在15厘米及以上的其他云杉和冷杉原木

Excluding those treated with paint, stain, creosote or other preservatives用油漆着色剂,杂酚油或其他防腐剂处理的除外

Unit
kg / m³
MFN import duty
0%
Provisional import duty
None
General import duty
8%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 8Export prohibited禁止出口商品
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
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.Processing method (whether peeled, edged or rough-sawn, etc.)加工方法(是否去皮、去边或粗锯成方等)
  • 4.Minimum cross-sectional dimension最小截面尺寸
  • 5.Length长度
  • 6.Grade and quality级别与等级
  • 7.Whether blue-stained是否蓝变
  • 8.Whether dried是否烘干
  • 9.Date of contract签约日期
  • 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%
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
  • 4403230090999Other spruce and fir logs, with a minimum cross-sectional dimension of ≥ 15 cm (excl. treated with paint, stains, creosote or other preservatives)最小截面尺寸在15厘米及以上的其他云杉和冷杉原木(用油漆着色剂,杂酚油或其他防腐剂处理的除外)

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

Previous4403 22Of pine (Pinus spp.), otherOne level up4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squaredNext4403 24Of fir (Abies spp.) and spruce (Picea spp.), other

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.