Heading · Chapter 44 · Section IX, Wood and articles of wood
HS 4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94
Wood and articles of wood; wood charcoal
- Customs duty
- 10%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Mostly Free
- Restricted: 1 item
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this heading
3 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 |
|---|---|---|---|---|
| 4420 11 00 | Of tropical wood | 10% | 5% | kg |
| 4420 19 00 | Other | 10% | 5% | kg |
| 4420 90 | Other | 10% | 5% | 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 5%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 5 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 305 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94 | 1.9% | — |
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: 3 tariff items
- Restricted: 1 tariff item
China: the same goods (4420)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 13 expired under 4420. 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 |
|---|---|---|---|---|---|---|
| 4420.19.12.10 | Endangered wild bamboo carvings濒危野生竹刻 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABEPQ |
| 4420.19.12.90 | Other bamboo carvings其他竹刻 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 4420.90.10.10 | Marquetry of ramin拉敏木制的镶嵌木 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | FEABPQ |
| 4420.90.10.20 | Marquetry of endangered wood濒危木制的镶嵌木 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4420.90.10.90 | Marquetry镶嵌木 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABPQ |
| 4420.90.90.10 | Boxes and similar articles, of ramin wood, not floor-standing wooden furniture拉敏木盒及类似品,非落地木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | FEABPQ |
| 4420.90.90.20 | Endangered wood boxes and similar articles, not floor-standing wooden furniture濒危木盒及类似品,非落地木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4420.90.90.90 | Wooden boxes and similar articles; wooden furniture other than those designed to be placed on the floor木盒子及类似品;非落地式木家具 | 0%MFN rate (no APTA concession on this line) | 0% | 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
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.