Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4411 94Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances: of a density not exceeding 0.5 g/cm 3
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 6 tariff items
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
6 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 |
|---|---|---|---|---|
| 4411 94 11 | Insulation board | 10% | 18% | kg |
| 4411 94 19 | Other | 10% | 18% | kg |
| 4411 94 21 | Insulation board | 10% | 18% | kg |
| 4411 94 22 | Of Coir | 10% | 18% | kg |
| 4411 94 23 | Of jute fibre | 10% | 18% | kg |
| 4411 94 29 | Other | 10% | 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 6 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. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% or 5% for some goods.
- Until 21 September 2025 18%, or 0% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 158 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards | 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 |
|---|---|---|---|
| 4411 | Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances | 1.2% | — |
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: 6 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4411 94, and China's below.
China: the same goods (4411 94)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4411 94. 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 |
|---|---|---|---|---|---|---|
| 4411.94.10.00 | Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABPQ |
| 4411.94.21.00 | Wood fibreboard, of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 13% | ABPQ |
| 4411.94.29.00 | Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | 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
4411.94.10Fibreboard, with a density of > 0.35g/cucm but not exceeding 0.5g/cucm
4411.94.10.00Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板
- 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
- 13%
- Updated by China
- 23 Aug 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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411941000999Other fibreboard of a density > 0.35g/cm3 but ≤ 0.5g/cm30.35g/cm3<密度≤0.5g/cm3的其他纤维板
4411.94.21Unworked fibreboard of wood, of a density <= 0.35 g/cm³
4411.94.21.00Wood fibreboard, of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板
- 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
- 13%
- Updated by China
- 23 Aug 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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 1.5%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411942100101Wood fibreboard (coniferous fibreboard), not mechanically worked or surface covered, of a density ≤ 0.35 g/cm3密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(针叶木纤维板)
- 4411942100102Wood fibreboard (non-coniferous fibreboard) of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(非针叶木纤维板)
- 4411942100103Wood fibreboard (other fibreboard) of a density ≤ 0.35 g/cm3, not mechanically worked or surface covered密度≤0.35g/cm3的未经机械加工或盖面的木纤维板(其他纤维板)
4411.94.29Processed fibreboard, density ≤ 0.35g/cucm
4411.94.29.00Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板
- 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
- 13%
- Updated by China
- 23 Aug 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.Processing method (whether mechanically worked or faced, dry, wet, etc.)加工方法(是否经机械加工或盖面、干法、湿法等)
- 3.Density (g/cm³)密度(克/立方厘米)
- 4.Please specify whether made of Radiata pine请注明是否辐射松制
- 5.Please specify cubic meters or square meters请注明立方米数或平方米数
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 0.8%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4411942900999Other fibreboard of wood, of a density <= 0.35 g/cm3密度≤0.35g/cm3的其他木纤维板
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.