HS 440723 Teak
Quick Answer: Teak lumber imported under HS 440723 enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at a rate of $1.27 per cubic meter or free. This Harmonized System code specifically covers sawn or chipped wood of teak (Tectona grandis), whether or not planed, sanded, or end-jointed. Importers should be aware that preferential duty rates may apply depending on the origin of the goods and specific trade agreements. CustomTariffs aggregates this data, highlighting the need for careful verification of applicable rates and any potential non-tariff barriers for this valuable timber.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407230000 | — | — | — |
| 4407231000 | 0.00 % | — | — |
| 4407232000 | 0.00 % | — | — |
| 4407239000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407232000 | 2.00 % | — | — |
| 4407239000 | 0.00 % | — | — |
| 4407230000 | — | — | — |
| 4407231000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407230100 | Free | — | ["m<sup>3</sup>"] |
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 440723 cover?
This subheading covers sawn or chipped lengthwise, sliced or peeled wood, of a thickness exceeding 6 mm, specifically identified as teak (Tectona grandis). According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to timber that has undergone primary processing such as sawing or chipping, and is at least 6 mm thick. The United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this category is exclusively for teak wood, regardless of whether it is rough-sawn, planed, or end-jointed, provided it meets the thickness requirement.
What falls outside HS 440723?
The following products are excluded from HS 440723: wood of less than 6 mm thickness, wood that is not teak (such as other tropical hardwoods), and wood that has undergone further manufacturing processes beyond sawing, chipping, slicing, or peeling, such as being made into furniture parts or finished lumber. For instance, plywood, particleboard, or veneer sheets thinner than 6 mm would be classified under different headings. Similarly, teak wood that has been finger-jointed to create longer pieces, if considered a further stage of manufacture, might fall under other HS codes within Chapter 44.
What are common classification mistakes for HS 440723?
A common error is misidentifying the wood species, classifying other tropical hardwoods as teak, or failing to adhere to the minimum thickness requirement of 6 mm. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify semi-finished or finished teak products, such as teak decking or furniture components, under this subheading when they should be classified in more specific headings based on their end-use or further processing.
How should importers classify products under HS 440723?
The correct procedure for classifying teak wood under HS 440723 involves verifying the species of wood and confirming its thickness exceeds 6 mm. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the EU TARIC, and potentially request a binding ruling from customs authorities if there is any ambiguity. It is crucial to examine the product's processing stage; if it is merely sawn or chipped and meets the thickness criterion, it likely falls under this code. Documentation such as mill certificates or species identification reports can be invaluable.
How is the duty calculated for products under HS 440723?
A shipment of 10 cubic meters of sawn teak lumber, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the standard Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 440723. The duty is assessed on the value of the goods, not their volume in this instance.
Which trade agreements reduce duties for HS 440723?
Several free trade agreements may reduce the applicable duty rate for HS 440723, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying teak originating from Canada or Mexico. The European Union's Generalized Scheme of Preferences (GSP) may also offer reduced or free duties for teak from certain developing countries. To claim preference under USMCA, a compliant origin declaration is required. For EU GSP, a EUR.1 movement certificate or a specific origin declaration on the invoice is typically necessary, depending on the exporting country and the value of the goods.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 440723 (Teak)?
Import duty rates for HS code 440723 (Teak, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm) vary by importing country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. The EU TARIC system may list rates such as 2.50% ad valorem. The UK Trade Tariff also shows a 0.00% duty rate for most origins. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates, as these can change and are influenced by preferential trade agreements.
How is the import duty for HS 440723 calculated, and can you provide an example?
The calculation method depends on the duty rate structure. If the rate is ad valorem (a percentage of the value), the duty is calculated as: (CIF Value × Ad Valorem Rate). If the rate is specific (per unit), it's calculated as: (Quantity × Specific Rate). For example, if a shipment of teak lumber (HS 440723) has a CIF value of $10,000 and the importing country has a 2.50% ad valorem duty rate, the duty would be $10,000 × 0.025 = $250. If the duty were a specific rate of $1.27 per cubic meter and the shipment contained 50 cubic meters, the duty would be 50 m³ × $1.27/m³ = $63.50. It's crucial to verify the calculation basis (ad valorem, specific, or compound) in the destination country's tariff.
What are the classification criteria for HS code 440723, and what distinguishes it from other wood products?
HS code 440723 specifically covers teak (Tectona grandis) that has been sawn or chipped lengthwise, sliced or peeled, regardless of whether it has been planed, sanded, or end-jointed, provided its thickness exceeds 6 mm. The key classification criteria are the species of wood (Teak) and the form of processing (sawn, chipped, sliced, or peeled). Products that are less than 6 mm thick, or that are not processed beyond rough sawing (unless specifically exempted), or are of a different wood species, would fall under different HS codes. For instance, veneer sheets of 6 mm or less would be classified elsewhere.
Are there specific documentation requirements for importing teak under HS code 440723?
Yes, importing teak under HS code 440723 typically requires specific documentation beyond a standard commercial invoice, packing list, and bill of lading. Importers must often provide a phytosanitary certificate issued by the exporting country's plant protection organization to ensure the wood is free from pests and diseases. Depending on the importing country and the origin of the teak, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Additionally, documentation proving the wood species is indeed teak might be requested, especially if origin-specific regulations apply. Compliance with CITES (Convention on International Trade in Endangered Species of Wild Fauna and Flora) regulations is also critical if the teak is sourced from protected populations.
Which trade agreements commonly offer preferential duty rates for HS 440723, and how can importers benefit?
Many trade agreements can offer preferential duty rates for HS code 440723. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) which might apply to certain wood products. The European Union has numerous Free Trade Agreements (FTAs) with countries worldwide, potentially reducing or eliminating duties on teak imports. The UK also has its own set of FTAs post-Brexit. To benefit, importers must ensure the teak originates from a country that is a party to a relevant trade agreement and can provide a valid Certificate of Origin as proof. This requires careful supply chain management and adherence to the rules of origin stipulated in each agreement. Consulting the specific trade agreement and the destination country's customs authority is essential to confirm eligibility and requirements.