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

HS 4414Wooden frames for paintings, photographs, mirrors or similar objects

Wood and articles of wood; wood charcoal

Customs duty
10%
2 tariff items
GST now
0%, 5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 7%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
4414 10 00Of tropical wood10%0%, 5% or 18%kg
4414 90 00Other10%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 2 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: 2 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

GST rate rules in force
NotificationGoodsRate
22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 4Wooden frames for painting, photographs, mirrors, etc.5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 161Wooden frames for paintings, photographs , mirrors or similar objects18%
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%, 12% or 18%22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate)
From 22 Sep 20250%, 5% or 18%22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4414Wooden frames for paintings, photographs, mirrors or similar objects1.9%—

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: 2 tariff items

China: the same goods (4414)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 4 expired under 4414. 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
4414.10.00.10Picture, photograph, mirror frames and similar articles, of endangered tropical wood濒危热带木制画框,相框,镜框及类似品7%MFN rate (no APTA concession on this line)7%13%0%ABFEPQ
4414.10.00.90Other picture, photograph, mirror frames and similar of tropical wood其他热带木制的画框,相框,镜框及类似品7%MFN rate (no APTA concession on this line)7%13%13%ABPQ
4414.90.10.00Picture, photograph or similar frames, and mirrors frames, of radiata pine辐射松木制的画框,相框,镜框及类似品0%China's provisional rate, lower than MFN7%13%13%ABPQ
4414.90.90.10Endangered wooden picture, photograph, mirror frames and similar濒危木制画框,相框,镜框及类似品7%MFN rate (no APTA concession on this line)7%13%0%ABFEPQ
4414.90.90.90Other wooden picture, photograph, mirror frames and similar frames其他木制的画框,相框,镜框及类似品7%MFN rate (no APTA concession on this line)7%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.

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

Previous4413Densified wood, in blocks, plates, strips, or profile shapesOne level upChapter 44Wood and articles of wood; wood charcoalNext4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood

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.

Heading 4414: Wooden frames for paintings, photographs, mirrors or similar objects — duty, GST and import rules | SCM INSIGHTS