Headings in chapter 44 and their GST
| HSN | Description | GST |
|---|---|---|
| 4401 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms14 tariff items | 0% or 5% |
| 4402 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated9 tariff items | 0% |
| 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared56 tariff items | 18% |
| 4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like4 tariff items | 5% |
| 4405 | Wood wool; wood flour1 tariff item | 5% |
| 4406 | Railway or tramway sleepers (crossties) of wood6 tariff items | 5% |
| 4407 | Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm30 tariff items | 18% |
| 4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm15 tariff items | 5% or 18% |
| 4409 | Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed11 tariff items | 5% or 18% |
| 4410 | Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances38 tariff items | 18% |
| 4411 | Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances37 tariff items | 18% |
| 4412 | Plywood, veneered panels and similar laminated wood88 tariff items | 18% |
| 4413 | Densified wood, in blocks, plates, strips, or profile shapes1 tariff item | 18% |
| 4414 | Wooden frames for paintings, photographs, mirrors or similar objects3 tariff items | 18% |
| 4415 | Packing 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 wood2 tariff items | 5% |
| 4416 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves4 tariff items | 5% |
| 4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood1 tariff item | 5% |
| 4418 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes30 tariff items | 5% or 18% |
| 4419 | Tableware and kitchenware, of wood9 tariff items | 5% |
| 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 945 tariff items | 5% |
| 4421 | Other articles of wood38 tariff items | 5% or 18% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.