Tariff item · Chapter 44 · Section IX, Wood and articles of wood
HS 4412 33 10Decorative plywood
Wood and articles of wood; wood charcoal › Plywood, veneered panels and similar laminated wood › Other, with at least one outer ply of non coniferous wood of the species alder (alnus spp.), ash (fraxinus spp.), beech (fagus spp.), birch (betula spp.), cherry (prunus spp.), chestnut (castanea spp.), elm (ulmus spp.), eucalyptus (eucalyptus spp.), hickory (carya spp.), horse chestnut (aesculus spp.), lime (tilia spp.), maple (acer spp.), oak (quercus spp.),plane tree (platanus spp.), poplar and aspen (populus spp.), robinia (robinia spp.), tulipwood (liriodendron spp.) or walnut (juglans spp.)
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- m³
- Duty in China
- 0%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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 ECTA | 0% | Australia |
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% | Oman |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| India–Chile PTA | 2% | Chile |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 5% | Bangladesh, Bhutan, Maldives, Nepal |
| APTA | 6% | Bangladesh, China, South Korea, Sri Lanka |
| India–EFTA TEPA52/2025-Customs | 6% | Norway |
| India–EFTA TEPA53/2025-Customs | 7.14% | 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,.
Documents: Import Permit issued by PQIS (PQIS).
"*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)*is303:1989-plywood for general purposes, is710:2010-marine plywood, is5509:2021-fire retardant plywood, is1328:1996-veneered decorative plywood, is4990:2011- plywood for concrete shuttering works and is10701:2012-structural plywood is applicable on plywood and wooden flush door shutters wef 28-02-25.the effective date for small enterprises is 28-05-25 and for micro enterprises is 28-08-25.goods or articles shall conform to the corresponding indian standard and shall bear the standard mark under a licence from the bureau as per the BIS (ca) regulations 2018 under the plywood and wooden flush door shutters QCO 2024(s.o.1377 (e) DT 15-03-24)*refer dri alert circular no.05/2025-ci DT 22-08-2025 issued vide f.no.dri/51/2025-ci-o/o dg-dri-hq-delhi*"
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 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 159 | Pl ywood, veneered panels and similar laminated wood | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 18% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4412 | Plywood, veneered panels and similar laminated wood | 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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, 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 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)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4412 33, and China's below.
China: the same goods (4412 33)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 4412 33. 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 |
|---|---|---|---|---|---|---|
| 4412.33.00.10 | Plywood, with at least one outer ply of endangered non-coniferous wood: ash, beech, birch, cherry, elm, lime, maple, or tulipwood至少有一表层是濒危的下列非针叶木:白蜡木、水青冈木、桦木、樱桃木、榆木、椴木、槭木、鹅掌楸木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 0% | ABFEMPQ |
| 4412.33.00.90 | Plywood, with at least one outer ply of the following non-coniferous wood: alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, robinia, tulipwood or walnut至少有一表层是下列非针叶木:桤木、白蜡木、水青冈木、桦木、樱桃木、栗木、榆木、桉木、山核桃、七叶树、椴木、槭木、栎木、悬铃木、杨木、刺槐木、鹅掌楸或核桃木薄板制胶合板 | 0%China's provisional rate, lower than MFN | 4% | 13% | 13% | ABMPQ |
- 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
4412.33.00Other plywood, consisting solely of sheets of wood, other than bamboo, each ply not exceeding 6 mm thickness, with at least one outer ply of the following non-coniferous wood: alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, robinia, tulipwood or walnut
4412.33.00.10Plywood, with at least one outer ply of endangered non-coniferous wood: ash, beech, birch, cherry, elm, lime, maple, or tulipwood至少有一表层是濒危的下列非针叶木:白蜡木、水青冈木、桦木、樱桃木、榆木、椴木、槭木、鹅掌楸木薄板制胶合板
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- 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
- FEndangered species import permit濒危物种允许进口证明书
- EEndangered species export permit濒危物种允许出口证明书
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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 0.8%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4412330010999Plywood of non-coniferous wood: ash, beech, birch, cherry, elm, lime, maple, or tulipwood, with at least one outer ply of endangered species (each ply thickness ≤ 6mm, excl. bamboo)至少有一表层是濒危的下列非针叶木:白蜡木、水青冈木(山毛榉木)、桦木、樱桃木、榆木、椴木、槭木、鹅掌楸木薄板制胶合板(每层厚度≤6mm,竹制除外)
4412.33.00.90Plywood, with at least one outer ply of the following non-coniferous wood: alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, robinia, tulipwood or walnut至少有一表层是下列非针叶木:桤木、白蜡木、水青冈木、桦木、樱桃木、栗木、榆木、桉木、山核桃、七叶树、椴木、槭木、栎木、悬铃木、杨木、刺槐木、鹅掌楸或核桃木薄板制胶合板
Of a thickness per ply not exceeding 6 mm, excluding bamboo每层厚度≤6mm,竹制除外
- Unit
- kg / m³
- 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
- 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
- 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.Material and tree species name of each layer每层材质及树种名称
- 3.Maximum single layer thickness最大单层厚度
- 4.Specification (length x width)规格(长度x宽度)
- 5.Thickness (mm)厚度(毫米)
- 6.Processing method加工方法
- 7.Please specify cubic meters or square meters请注明立方米数或平方米数
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- New Zealand
- 0%
- Switzerland
- 0%
- South Korea
- 0.8%
- Mauritius
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4412330090999Plywood, with at least one outer ply of the following non-coniferous wood: alder, ash, beech, birch, cherry, chestnut, elm, eucalyptus, hickory, horse chestnut, lime, maple, oak, plane, poplar, robinia, tulipwood or walnut (each ply thickness ≤ 6mm, excluding bamboo)至少有一表层是下列非针叶木:桤木、白蜡木、水青冈木(山毛榉木)、桦木、樱桃木、栗木、榆木、桉木、山核桃、七叶树、椴木、槭木、栎木(橡木)、悬铃木、杨木、刺槐木、鹅掌楸或核桃木薄板制胶合板(每层厚度≤6mm,竹制除外)
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
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.