Subheading · Chapter 44 · Section IX, Wood and articles of wood
HS 4421 99Wood and articles of wood; wood charcoal: other
Other articles of wood
- Customs duty
- 10%
- 12 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
12 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 |
|---|---|---|---|---|
| 4421 99 11 | For cotton machinery | 10% | 0%, 5% or 18% | kg |
| 4421 99 12 | For jute machinery | 10% | 0%, 5% or 18% | kg |
| 4421 99 13 | For silk regenerated and synthetic fibre machinery | 10% | 0%, 5% or 18% | kg |
| 4421 99 14 | For other machinery | 10% | 0%, 5% or 18% | kg |
| 4421 99 19 | Other | 10% | 0%, 5% or 18% | kg |
| 4421 99 20 | Wood Paving Blocks | 10% | 0%, 5% or 18% | kg |
| 4421 99 30 | Match splints | 10% | 0%, 5% or 18% | kg |
| 4421 99 40 | Pencil slats | 10% | 0%, 5% or 18% | kg |
| 4421 99 50 | Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures | 10% | 0%, 5% or 18% | kg |
| 4421 99 60 | Parts of domestic decorative articles used as tableware and kitchenware | 10% | 0%, 5% or 18% | kg |
| 4421 99 70 | Articles of densified wood not included or specified elsewhere | 10% | 0%, 5% or 18% | kg |
| 4421 99 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 12 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: 12 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 306 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 163 | Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware | 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 |
|---|---|---|---|
| 4421 | Other articles of wood | — | — |
| 442101 | Handicraft/Artware of wood | 1.9% | — |
| 442199 | Others | 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: 12 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4421 99, and China's below.
China: the same goods (4421 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 4421 99. 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 |
|---|---|---|---|---|---|---|
| 4421.99.10.10 | Ramin wood skewers, rods, ice cream sticks, tongue depressors and similar disposable articles拉敏木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4421.99.10.20 | Endangered wood skewers, dowels, ice cream sticks, tongue depressors and similar disposable products濒危木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | FEABPQ |
| 4421.99.10.90 | Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable articles其他木制圆签、圆棒、冰果棒、压舌片及类似一次性制品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | ABPQ |
| 4421.99.90.90 | Other articles of wood, n.e.s.未列名的木制品 | 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
4421.99.10Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable articles
4421.99.10.10Ramin wood skewers, rods, ice cream sticks, tongue depressors and similar disposable articles拉敏木制圆签、圆棒、冰果棒、压舌片及类似一次性制品
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- 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 (e.g., wood)材质(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.Disposable (yes/no)是否是一次性产品
- 5.Specifications (length, width, thickness, diameter, etc.)规格(长、宽、厚、直径等)
- 6.Use用途
- 7.GTIN
- 8.CAS
- 9.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
- 4421991010998Ramin wood skewers, round sticks, ice cream sticks, tongue depressors and similar disposable products (other wooden articles)拉敏木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(其他木制品)
- 4421991010999Wooden round sticks, round rods, ice cream sticks, tongue depressors & similar disposable articles of ramin wood (wood products for food contact)拉敏木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(食品接触木制产品)
4421.99.10.20Endangered wood skewers, dowels, ice cream sticks, tongue depressors and similar disposable products濒危木制圆签、圆棒、冰果棒、压舌片及类似一次性制品
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- 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 (e.g., wood)材质(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.Disposable (yes/no)是否是一次性产品
- 5.Specifications (length, width, thickness, diameter, etc.)规格(长、宽、厚、直径等)
- 6.Use用途
- 7.GTIN
- 8.CAS
- 9.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
- 4421991020998Round sticks, rods, ice cream sticks, tongue depressors and similar disposable articles, of endangered wood (other wooden articles)濒危木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(其他木制品)
- 4421991020999Endangered wood skewers, round sticks, ice cream sticks, tongue depressors and similar disposable articles (wood products for food contact)濒危木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(食品接触木制产品)
4421.99.10.90Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable articles其他木制圆签、圆棒、冰果棒、压舌片及类似一次性制品
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- 0%
- 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
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 (e.g., wood)材质(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.Disposable (yes/no)是否是一次性产品
- 5.Specifications (length, width, thickness, diameter, etc.)规格(长、宽、厚、直径等)
- 6.Use用途
- 7.GTIN
- 8.CAS
- 9.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
- 4421991090998Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable products (other wooden articles)其他木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(其他木制品)
- 4421991090999Other wooden skewers, rods, ice cream sticks, tongue depressors and similar disposable products (wood products for food contact)其他木制圆签、圆棒、冰果棒、压舌片及类似一次性制品(食品接触木制产品)
4421.99.90Other articles of wood, n.e.s.
4421.99.90.90Other articles of wood, n.e.s.未列名的木制品
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- 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 (e.g., wood)材质(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.Disposable (yes/no)是否为一次性制品
- 5.Use用途
- 6.GTIN
- 7.CAS
- 8.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
- 4421999090999Other articles of wood, n.e.s.未列名的木制品
4421.99.90.10Other articles of wood of ramin拉敏木制的未列名的木制品Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material [e.g., wood]材质[木制等]
- 5.Type [if single material, declare Chinese name, Latin genus name, Latin species name种类[如是单一材质申报中文、拉丁文属名、拉丁文种名
- 6.Disposable (yes/no)是否是一次性产品
- 7.Use用途
- 8.GTIN
- 9.CAS
- 10.Other其他
CIQ codes
- 4421999010999Other articles of wood of ramin拉敏木制的未列名的木制品
4421.99.90.20Unspecified articles of wood, of endangered wood濒危木制的未列名的木制品Expired
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 35%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 3 Jan 2022
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
- 1.Description of goods品名
- 2.Brand type品牌类型
- 3.Export preferential status出口享惠情况
- 4.Material [e.g., wood]材质[木制等]
- 5.Type [if single material, declare Chinese name, Latin genus name, Latin species name种类[如是单一材质申报中文、拉丁文属名、拉丁文种名
- 6.Disposable (yes/no)是否是一次性产品
- 7.Use用途
- 8.GTIN
- 9.CAS
- 10.Other其他
CIQ codes
- 4421999020999Unspecified articles of wood, of endangered wood濒危木制的未列名的木制品
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.