HS 440111 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
Quick Answer: Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms, enters the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) rate of Free, with a potential 20% tariff. This classification covers wood intended for fuel, presented in various cut forms such as logs, split pieces (billets), or bundles of smaller branches (twigs and faggots). Importers should verify specific country requirements and potential additional taxes or fees. According to CustomTariffs data, while the primary duty rates are often low or zero, specific end-use or origin country regulations can influence the final landed cost.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401110000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401110000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4401110000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 440111 cover?
This subheading covers fuel wood, specifically in its raw, unprocessed forms such as logs, billets (short lengths of wood), twigs, and faggots (bundles of sticks). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is intended for wood intended for burning, regardless of whether it has been cut to specific lengths for domestic or industrial use. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to wood that has not undergone significant processing beyond cutting and bundling, such as chipping or pelletizing.
What falls outside HS 440111?
The following products are excluded from HS 440111: wood that has been processed beyond simple cutting or bundling, such as wood chips (classified under 440122), wood pellets (classified under 440139), charcoal (classified under 4402), or wood waste and sawdust (classified under 440131). Furthermore, wood that has been treated with chemicals for preservation or fire retardancy, unless such treatment is incidental to the cutting and bundling process, may also fall under different classifications. For instance, treated lumber for construction is not considered fuel wood.
What are common classification mistakes for HS 440111?
A common error is misclassifying wood pellets or briquettes as fuel wood under 440111. These processed forms of wood, typically manufactured by compressing sawdust or wood waste, are specifically classified under subheading 440139 ("Other" fuel wood, including wood pellets). General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Therefore, the form and processing of the wood are critical for accurate classification.
How should importers classify products under HS 440111?
The correct procedure for classifying products under HS 440111 involves a thorough examination of the physical characteristics of the wood. Importers and customs brokers must verify that the product is indeed fuel wood in the form of logs, billets, twigs, or faggots, and that it has not undergone significant processing such as chipping, pelletizing, or chemical treatment. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the relevant Explanatory Notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 440111?
A shipment of 10 metric tons of firewood logs, declared at a customs value of $1,500 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 440111 in the United States is 0% ad valorem, as published in the USITC Harmonized Tariff Schedule. Therefore, the duty calculation is 0% × $1,500 USD = $0 USD. This rate applies to goods imported from countries not covered by specific preferential trade agreements that might offer further reductions.
Which trade agreements reduce duties for HS 440111?
Several free trade agreements may reduce the applicable duty rate for HS 440111, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for originating goods. Originating goods from Canada and Mexico would benefit from this preferential rate. For imports into the European Union, the Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific (ACP) countries may offer reduced or duty-free access. Documentation typically required includes a self-certified origin declaration for USMCA or an EUR.1 movement certificate for certain EPAs.
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FAQ
What are the typical import duty rates for HS code 440111 (Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms)?
Duty rates for HS code 440111 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, as per the TARIC database, the rate is often Free for most origins, but specific trade agreements or temporary measures might apply. The UK Trade Tariff also lists a 0.00% duty rate for this code. Importers should always verify the specific rate applicable to their country of import and origin of goods.
How is the classification of 'fuel wood' under HS 440111 determined? What distinguishes it from other wood products?
HS code 440111 specifically covers wood that is presented in forms suitable for use as fuel, such as logs, billets, twigs, or faggots. The key criterion is its intended use as fuel, rather than for industrial processing (like sawn timber for construction) or other purposes. Wood waste or scrap, unless specifically prepared for fuel, would typically fall under other headings. The WCO (World Customs Organization) Explanatory Notes provide further guidance on distinguishing fuel wood from other wood products based on form and intended use.
What documentation is typically required for importing fuel wood under HS 440111?
Standard import documentation for HS 440111 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations, phytosanitary certificates may be required to prevent the introduction of pests and diseases. Some countries may also require a certificate of origin to determine applicable duty rates, especially if preferential trade agreements are claimed. Importers and customs brokers should consult the specific import requirements of the destination country.
How are duties calculated for HS 440111 if a duty rate other than 0.00% applies? Provide an example.
If a duty rate other than 0.00% applies, the calculation typically involves either an ad valorem rate (a percentage of the value) or a specific rate (per unit of quantity), or a combination. For instance, if a country imposes a 20% ad valorem duty on fuel wood and the declared customs value of a shipment is $1,000, the import duty would be $1,000 \times 20% = $200. If a specific duty of $5 per cubic meter were applied, and the shipment contained 10 cubic meters, the duty would be 10 m³ \times $5/m³ = $50. It is crucial to identify whether the duty is value-based, quantity-based, or a combination, as specified in the importing country's tariff.
Do common trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 440111?
Yes, many trade agreements can affect the duty rates for HS code 440111. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating in Canada or Mexico may benefit from preferential duty rates, often 0.00%, provided they meet the rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with third countries that can grant preferential or duty-free access for goods like fuel wood. Importers must ensure that the fuel wood originates from a country with an applicable trade agreement and that they can provide the necessary proof of origin, such as a certificate of origin, to claim these benefits.