HS 440727 Sapelli
Quick Answer: Sapelli lumber, sawn or planed, enters the UK duty-free, the EU at rates up to 2.50% ad valorem, and the US at a rate of Free or $1.27/m³. This HS code specifically covers sawn or chipped wood of Sapelli ( *Entandrophragma cylindricum* ), a tropical hardwood known for its reddish-brown color and durability, often used in furniture, flooring, and cabinetry. Importers should be aware of potential CITES regulations that may apply to certain tropical woods, requiring specific permits for import. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407270000 | — | — | — |
| 4407271000 | 0.00 % | — | — |
| 4407279100 | 0.00 % | — | — |
| 4407279900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407270000 | — | — | — |
| 4407271000 | 2.50 % | — | — |
| 4407279100 | 2.00 % | — | — |
| 4407279900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 4407270000 | 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 440727 cover?
This subheading covers sapele (Entandrophragma cylindricum) lumber that has been sawn or chipped lengthwise, planed, or sanded, even if it has been end-jointed. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically pertains to sapele wood in a processed form beyond rough logs. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system confirm that this classification applies to sapele timber exhibiting these specific processing characteristics, distinguishing it from rough sawn or unprocessed wood.
What falls outside HS 440727?
The following products are excluded from HS 440727: sapele wood in its natural state (logs, rough-sawn timber not further processed), sapele veneer, plywood, or reconstituted wood products. Also excluded are sapele articles that have undergone further significant manufacturing processes, such as furniture components or finished building elements. For instance, sapele flooring or sapele doors would be classified under different headings based on their specific form and function, not under this lumber classification.
What are common classification mistakes for HS 440727?
A common error is misclassifying sapele lumber that has undergone minimal processing, such as simple debarking, as being outside the scope of HS 440727. General Interpretative Rule 1 (GIR 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. Importers may also incorrectly classify sapele veneer or plywood under this heading, overlooking the specific definitions within Chapter 44 that differentiate between sawn lumber and these other wood products.
How should importers classify products under HS 440727?
The correct procedure for classifying sapele products under HS 440727 involves a thorough examination of the product's processing. Importers and customs brokers must verify that the sapele wood has been sawn or chipped lengthwise and has undergone planing or sanding. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and comparing the product's characteristics against the specific wording of heading 4407 and its subheadings is crucial for accurate classification.
How is the duty calculated for products under HS 440727?
A shipment of sapele lumber weighing 5,000 kilograms and declared at a customs value of $10,000 USD would attract a US duty of $500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($10,000 USD × 0.05 = $500 USD). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 440727.
Which trade agreements reduce duties for HS 440727?
Several free trade agreements may reduce the applicable duty rate for HS 440727, including the African Continental Free Trade Area (AfCFTA), which can lead to duty-free entry for qualifying sapele originating from member states. For instance, sapele from Ghana exported to Nigeria under AfCFTA rules of origin could be duty-free. Documentation typically required includes an AfCFTA Certificate of Origin. While not a direct free trade agreement, the EU's Generalised Scheme of Preferences (GSP) can also offer reduced rates for sapele from certain developing countries.
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FAQ
What are the import duty rates for Sapelli lumber (HS 440727) into the United States, the European Union, and the United Kingdom?
Import duty rates for HS code 440727 (Sapelli, sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, > 6mm thick) vary by destination.
- United States: The Most Favored Nation (MFN) duty rate is 0.00% ad valorem, as per the USITC Harmonized Tariff Schedule. Preferential rates under trade agreements may also apply.
- European Union: The TARIC system indicates a duty rate of 2.50% ad valorem for imports from most countries. However, preferential rates may be available under various EU trade agreements (e.g., Economic Partnership Agreements with African countries).
- United Kingdom: The UK Trade Tariff lists a duty rate of 2.00% ad valorem for HS 440727. Similar to the EU, preferential rates might apply based on trade agreements.
How is the import duty for Sapelli lumber (HS 440727) calculated in the EU, and can you provide an example?
In the European Union, the import duty for HS 440727 is typically calculated as a percentage of the customs value of the goods (ad valorem). The standard rate is 2.50%.
Example Calculation: Assume you are importing 10 cubic meters (m³) of Sapelli lumber valued at €5,000. The customs value is €5,000.
Duty Amount = Customs Value × Duty Rate Duty Amount = €5,000 × 2.50% Duty Amount = €5,000 × 0.025 Duty Amount = €125.00
Therefore, the import duty would be €125.00. Importers and brokers must ensure the correct customs valuation is used, as duties are based on this value.
What specific criteria determine if lumber is classified under HS 440727 as Sapelli, and what documentation is typically required?
HS code 440727 specifically covers Sapelli ( Entandrophragma cylindricum ), a tropical hardwood. The classification hinges on the botanical origin of the wood. The lumber must be sawn or chipped lengthwise, sliced or peeled, and have a thickness greater than 6 mm. It may also be planed, sanded, or end-jointed.
Required Documentation:
- Commercial Invoice: Detailing the seller, buyer, quantity, description of goods, unit price, and total value.
- Packing List: Outlining the contents of each package.
- Bill of Lading/Air Waybill: Transport document.
- Phytosanitary Certificate: Often required to certify that the wood is free from pests and diseases, especially for imports into regions with strict plant health regulations. This is crucial for timber products.
- Certificate of Origin: May be needed to claim preferential duty rates under trade agreements. This document verifies the country where the Sapelli was produced.
Are there any common trade agreements that provide preferential duty rates for Sapelli (HS 440727) imports into the EU or UK?
Yes, several trade agreements can affect duty rates for Sapelli (HS 440727).
- European Union: The EU has numerous Economic Partnership Agreements (EPAs) with African, Caribbean, and Pacific (ACP) countries. Sapelli is often sourced from countries like Ghana, Nigeria, and Cameroon, which are parties to EPAs. Imports from these countries, provided they meet the Rules of Origin, may benefit from reduced or zero duty rates under these agreements. Importers should consult the EU's TARIC database for specific preferential rates applicable to the exporting country.
- United Kingdom: Post-Brexit, the UK has implemented its own trade preferences, including the Developing Countries Trading Scheme (DCTS) and continuity trade agreements with countries that previously had agreements with the EU. Sapelli imported from eligible Commonwealth or other partner countries may qualify for preferential treatment. Checking the UK Trade Tariff for specific country rates is essential.
What is the difference in duty calculation if Sapelli lumber (HS 440727) is subject to a specific duty rate like $1.27/m³ instead of an ad valorem rate?
While most tariffs for HS 440727 are ad valorem (based on value), some specific duties or combined duties might exist in certain jurisdictions or under specific trade regimes. A specific duty, like $1.27 per cubic meter (m³), is calculated based on the physical quantity of the imported goods, not their value.
Example Calculation (Hypothetical Specific Duty): Assume a specific duty rate of $1.27/m³ is applied to Sapelli lumber (HS 440727) imported into a country. You import 50 m³ of this lumber.
Duty Amount = Quantity × Specific Duty Rate Duty Amount = 50 m³ × $1.27/m³ Duty Amount = $63.50
In this scenario, the duty is $63.50, regardless of the lumber's value. If a tariff is a combination (e.g., ad valorem plus specific), both calculations would be performed, and potentially summed. Importers and brokers must carefully review the tariff schedule for the applicable duty type(s) and ensure accurate measurement of the quantity for specific duties.