Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4408 31Sheets 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: of dark red meranti, light red meranti, meranti bakau
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 4 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 4408 31 10 | Sheets for plywood | 10% | 0%, 5% or 18% | kg |
| 4408 31 20 | Veneer sheets (of Rose wood) | 10% | 0%, 5% or 18% | kg |
| 4408 31 30 | Veneer sheets, for match boxes and match splints | 10% | 0%, 5% or 18% | kg |
| 4408 31 90 | Other | 10% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 10%. 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: 4 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%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 298 | 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 [for match splints] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 155 | 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 [other than for match splints] | 18% |
| 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%, 12% or 18% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-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 |
|---|---|---|---|
| 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 | 0.15% | — |
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: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4408 31, and China's below.
China: the same goods (4408 31)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 4408 31. 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 |
|---|---|---|---|---|---|---|
| 4408.31.11.00 | Plywood, multi-layered, faced with red lauan veneer胶合板多层板制饰面红柳桉木单板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | ABMPQ |
| 4408.31.19.00 | Other veneer sheets for facing, of red meranti其他饰面用红柳桉木单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABPQ |
| 4408.31.20.00 | Veneers of red meranti for plywood红柳桉木制的胶合板用单板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABMPQ |
| 4408.31.90.00 | Other veneer sheets of red meranti红柳桉木制的其他单板 | 0%China's provisional rate, lower than MFN | 4% | 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
4408.31.11Veneer sheets of red meranti, for veneering plywood etc., of a thickness not exceeding 6mm
4408.31.11.00Plywood, multi-layered, faced with red lauan veneer胶合板多层板制饰面红柳桉木单板
Refers to dark red, light red meranti and balau, of a thickness ≤ 6mm指深红色、浅红色红柳桉木及巴栲红柳桉木,厚度≤6mm
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 40%
- 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
- MImport commodity inspection进口商品检验
- 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.For use as surfacing, etc.用途(饰面用等)
- 3.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method (e.g., sawn lengthwise, sliced, rotary cut)加工方法(纵锯、刨切、旋切等)
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.Grade等级
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 8.8%
- Brunei
- 8.8%
- Cambodia
- 8.8%
- Laos
- 8.8%
- Malaysia
- 8.8%
- New Zealand
- 9%
- Singapore
- 8.8%
- Thailand
- 8.8%
- Vietnam
- 8.8%
- Indonesia
- 8.8%
- Philippines
- 8.8%
- Myanmar
- 8.8%
CIQ codes
- 4408311100999Plywood, veneered panels of red meranti (dark red, light red and balau red meranti, thickness ≤ 6mm)胶合板多层板制饰面红柳桉木单板(指深红色、浅红色红柳桉木及巴栲红柳桉木,厚度≤6mm)
4408.31.19Other veneer for surfacing, of red meranti, thickness ≤ 6mm
4408.31.19.00Other veneer sheets for facing, of red meranti其他饰面用红柳桉木单板
Dark red meranti, light red meranti and meranti bakau, thickness ≤ 6mm深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 40%
- 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.For use as surfacing, etc.用途(饰面用等)
- 3.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method (e.g., sawn lengthwise, sliced, rotary cut)加工方法(纵锯、刨切、旋切等)
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.Grade等级
- 9.GTIN
- 10.CAS
- 11.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%
- Mauritius
- 0%
- Maldives
- 2.4%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 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
- 2.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4408311900999Other veneers of red meranti for surfacing (dark red, light red meranti, balau, red meranti, thickness ≤ 6mm)其他饰面用红柳桉木单板(深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm)
4408.31.20Veneer sheets for plywood, of Red Meranti, of a thickness ≤ 6 mm
4408.31.20.00Veneers of red meranti for plywood红柳桉木制的胶合板用单板
Dark red meranti, light red meranti and meranti bakau, thickness ≤ 6mm深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 17%
- 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
- MImport commodity inspection进口商品检验
- 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.For use as surfacing, etc.用途(饰面用等)
- 3.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method (e.g., sawn lengthwise, sliced, rotary cut)加工方法(纵锯、刨切、旋切等)
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.Grade等级
- 9.GTIN
- 10.CAS
- 11.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%
- Mauritius
- 0%
- Maldives
- 2.4%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 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
- 2.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4408312000999Veneer sheets for plywood, of red meranti (dark red, light red and meranti bakau), of a thickness not exceeding 6 mm红柳桉木制的胶合板用单板(深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm)
4408.31.90Other wood, of Red Lauan, sawn or chipped lengthwise, sliced or peeled, of a thickness not exceeding 6 mm
4408.31.90.00Other veneer sheets of red meranti红柳桉木制的其他单板
Dark red meranti, light red meranti and meranti bakau, thickness ≤ 6mm深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 0%
- General import duty
- 30%
- 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.For use as surfacing, etc.用途(饰面用等)
- 3.Type (Chinese, Latin genus name, Latin species name)种类(中文、拉丁文属名、拉丁文种名)
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method (e.g., sawn lengthwise, sliced, rotary cut)加工方法(纵锯、刨切、旋切等)
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.Grade等级
- 9.GTIN
- 10.CAS
- 11.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%
- Mauritius
- 0%
- Maldives
- 2.4%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 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
- 2.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4408319000999Red Meranti veneer, other (Dark Red, Light Red and Balau), of a thickness not exceeding 6 mm红柳桉木制的其他单板(深红色、浅红色红柳桉木巴栲红柳桉木,厚度≤6mm)
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
Previous4408 10ConiferousOne level up4408Sheets 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 mmNext4408 39Other
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.