Tariff item · Chapter 44 · Section IX, Wood and articles of wood

HS 4420 90 90Wood 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: other

Wood and articles of wood; wood charcoal

Customs duty: 10%; Tariff rate
GST now: 5%
Import policy: Free
Export policy: Restricted
Unit: kg
Duty in China: 0%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
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)	5%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's 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–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
India–Mauritius CECPA	5%	Mauritius
SAFTA	5%	Sri Lanka
APTA	6%	Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein

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,.
Plant Quarantine Information System (PQIS): a no-objection at customs clearance, 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)**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

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 5%.
Until 21 September 2025 12%.
Change: Down.

The rules that set it now

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 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

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*THE EXPORT POLICY AS STIPULATED IN COLUMN 5 AGAINST S.NO 188 OF CHAPTER 44 OF SCHEDULE-2 OF ITC (HS) EXPORT POLICY, 2018 ON PROHIBITION FOR EXPORT OF RED SANDERS WOOD IN LOG FORM HAS BEEN RELAXED FOR EXPORT OF 810.1894 MT OF RED SANDERS WOOD FALLEN DUE TO CYCLONE FROM PARALAKHEMUNDI FOREST DIVISION BY THE FOREST, ENVIRONMENT & CLIMATE CHANGE DEPARTMENT, GOVERNMENT OF ODISHA FOR WHICH THEY SHALL FINALIZE THE MODALITIES FOR EXPORT OF THE RED SANDERS HEART WOOD IN LOG FORM AND SHALL COMPLETE THE WHOLE PROCESS OF EXPORT LATEST BY 06-10-2023.OTHER PROVISIONS OF NOTF NO. 35/2015-20 DTD 07.10.2021 SHALL REMAIN UNCHANGED.(REFER DGFT NOTF NO.35/2015-20 AND S.O 4141 (E) BOTH DTD 07.10.2021 ALONGWITH DGFT NOTF NO 44/2015-2020 DTD 17-11-2022)*AS PER SR. NO.189 OF SCH 2 OF ITC HS OF ITC HS EXPORT POLICY;EXPORT OF VALUE ADDED PRODUCTS OF RED SANDERS WOOD SUCH AS CHIPS, POWDER, EXTRACTS DYES, MUSICAL INSTRUMENTS, PARTS OF MUSICAL INSTRUMENT, FURNITURE, PARTS OF VARIOUS SIZES OF FURNITURE (MAXIMUM CROSS SECTION: SIZES: 15 CM X 15 CM; PLANKS: 20 CM X 7.5 CM AND MAXIMUM LENGTH 2.5 MTRS), TOYS, DOLLS & OTHER HANDICRAFTS MADE FROM RED SANDERS WOOD PROCURED FROM LEGAL SOURCES (I) FROM CONFISCATED/SEIZED MATERIAL AUCTIONED BY GOVERNMENT AGENCIES; (II) FROM CULTIVATION ORIGIN OBTAINED FROM PRIVATE LAND (INCLUDING PATTALAND);IS RESTRICTED AND PERMITTED UNDER LICENSE SUBJECT TO THE SPECIFIED CONDITIONS /DOCUMENTATION*AS PER S.NO 183 OF SCHED. 2 OF ITC HS EXPORT POLICY;EXPORT OF FINISHED HANDICRAFT PRODUCTS OF SANDALWOOD & OTHER SPECIES IS FREE*AS PER S.NO.188 RED SANDERS WOOD IN ANY FORM,WHETHER RAW, PROCESSED OR UNPROCESSED, EXCEPT AT SL. NO 188A OF CULTIVATION ORIGIN OBTAINED FROM PRIVATE LAND INCLUDING PATTALAND AND SI.NO.189 SPECIFIED VALUE ADDED PRODUCTS OF RSW AND OTHER HANDICRAFTS MADE FROM RSW PROCURED FROM LEGAL SOURCES IS PROHIBITED.THE CITES MANAGEMENT AUTHORITY OF INDIA (CITESMA) WILL ALSO PERMIT EXPORT OF SEIZED/CONFISCATED RED SANDERS IN A PHASED MANNER AS PER THE DEMANDS RAISED BY THE STATES, DRI AND CUSTOMS SUBJECT TO FULFILMENT OF CITES AT THE TIME OF EXPORT AND ONLY UP TO A MAXIMUM OF THE AMOUNTS REPORTED TO MOEF&CC BY THE STATES, DRI AND CUSTOMS AS MENTIONED IN ANNEXURE-I (TOTAL QUOTA 13,301.69822 MT).HOWEVER, ONE TIME RELAXATION GRANTED TO GOVT OF ANDHRA PRADESH,DRI,GOVT OF TAMIL NADU,GOVT OF MAHARASHTRA AND GOVT OF KARNATAKA FOR EXPORT OF 8498.095 MTS, 1200 MTS, 299.732 MTS, 83.40 MTS AND 186.588 MTS RESPECTIVELY OF RED SANDERSWOOD (IN LOG FORM) OBTAINED OUT OF CONFISCATED/SEIZED STOCK, EITHER BY ITSELF OR THROUGH ANY ENTITY/ENTITIES SO AUTHORIZED BY THEM WILL CONTINUED TO BE FOLLOWED AS PER NOTFS ISSUED BY DGFT IN THE PAST*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)

Restricted.
Condition: Certain Export are permitted as per Policy Condition 6 of this Chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4420 90, and China's below.

China: the same goods (4420 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 4420 90. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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.

Every Chinese code in full

4420.90.10Marquetry

4420.90.10.10Marquetry of ramin拉敏木制的镶嵌木

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 45%
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

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
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420901010999Marquetry of ramin拉敏木制的镶嵌木

4420.90.10.20Marquetry of endangered wood濒危木制的镶嵌木

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 45%
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

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
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420901020999Marquetry of endangered wood濒危木制的镶嵌木

4420.90.10.90Marquetry镶嵌木

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 45%
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420901090999Marquetry镶嵌木

4420.90.90Wooden boxes for jewellery or cutlery, and similar articles; wooden furniture other than that of heading 94

4420.90.90.10Boxes 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

The former for jewellery or furniture; the latter excluding furniture of chapter 94前者用于装珠宝或家具;后者不包括第九十四章的家具

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 100%
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

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
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420909010999Ramin boxes & similar, non-floor-standing wooden furniture (former for jewelry or furniture; latter excl. furniture of Ch. 94)拉敏木盒及类似品,非落地木家具(前者用于装珠宝或家具;后者不包括第九十四章的家具)

4420.90.90.20Endangered wood boxes and similar articles, not floor-standing wooden furniture濒危木盒及类似品,非落地木家具

The former for jewellery or furniture; the latter excluding furniture of chapter 94前者用于装珠宝或家具;后者不包括第九十四章的家具

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 100%
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

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
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420909020999Boxes and similar articles, of endangered wood, and non-floor-standing wooden furniture (the former for jewellery or furniture; the latter excluding furniture of Chapter 94)濒危木盒及类似品,非落地木家具(前者用于装珠宝或家具;后者不包括第九十四章的家具)

4420.90.90.90Wooden 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

The former for jewellery or furniture, the latter excluding furniture of Chapter 94前者用于装珠宝或家具,后者不包括第九十四章的家具

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 100%
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.Material (bamboo, wood, etc.)材质(竹制、木制等)
3.Species (if a single species, indicate Chinese, Latin genus and species names)种类(如是单一材种注明中文、拉丁文属名及种名)
4.Use用途
5.GTIN
6.CAS
7.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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 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: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4420909090999Wooden boxes & similar; non-floor-standing wooden furniture (the former for jewelry or furniture, the latter excl. furniture of Ch 94)木盒子及类似品;非落地式木家具(前者用于装珠宝或家具,后者不包括第九十四章的家具)

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

Previous4420 90 10Wood marquetry and inlaid wood One level up4420 90Other Next4421 10 00Clothes hangers

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.