4403.23
Chapter 44Wood and articles of wood
Heading 4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
Subheading 440323Other, coniferous
Across 11 destination markets covered, HS 4403.23 import primary tariff is lowest in United States(0%) and highest in Thailand(10%), with 8 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 9%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4403.23.01 | Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free | 第二栏税率:Free | — |
INIndia | 44032310 | Saw logs and veneer logs | 5 | IGST:18 社会福利附加税:0.5 综合税负:24.49 | — |
IDIndonesia | 44032310 | - - - Baulks, sawlogs and veneer logs | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4403231000 | - - - Baulks, sawlogs and veneer logs | 0% | 出口税率:15% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4403.23.10 | - - - Baulks, sawlogs and veneer logs | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 44032310 | Baulks, sawlogs and veneer logs | 10.00 | — | |
VNVietnam | 44032310 | - - - Baulks, sawlogs and veneer logs | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 440323100 | - Of Sitka spruce | Free | 0% RCEP | |
KRKorea | 4403231000 | Fir (Abies spp.) | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 44032300 | Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross‑sectional dimension is 15 cm or more | Free | — | |
BRBrazil | 44032300 | De abeto (Abies spp.) e de espruce (pícea) (Picea spp.), cuja menor dimensão da seção transversal é igual ou superior a 15 cm | 0.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | — | — | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.