Classification
Where HSN 4403 11 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 4403 11 00
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 153 | 4403 | Wood in the rough |
| 5% | Schedule I, S. No. 292 | 44 or any Chapter | The following goods, namely: — [(a)] Cement Bonded Particle Board; [(b)] Jute Particle Board; [(c)] Rice Husk Board; [(d)] Glass-fibre Reinforced Gypsum Board (GRG) [(e)] Sisal-fibre Boards; [(f)] Bagasse Board; and [(g)] Cotton Stalk Particle Board [(h)] Particle/fibre board manufactured from agricultural crop res idues (chapter-wide entry) |
| 5% | Schedule I, S. No. 293 | 44, 68, 83 | Idols of wood, stone [including marble] and metals [other than those made of precious metals] (chapter-wide entry) |
| 18% | Schedule II, S. No. 164 | 44 or any Chapter | Resin bonded bamboo mat board, with or without veneer in between; Bamboo flooring tiles (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Import
Customs Duty on HSN 4403 11 00
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export
Export Policy and RoDTEP for HSN 4403 11 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. The code is not listed in Appendix 4R, so RoDTEP is not available on it.
Same heading
Other Codes Under HSN 4403
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4403 11 00 | Coniferous | 5% |
| 4403 12 00 | Non-coniferous | 5% |
| 4403 21 10 | Saw logs and veneer logs*Of pine (Pinus spp.), of which the smallest cross sectional dimension is 15 cm or more | 5% |
| 4403 21 20 | Poles, pilings and posts*Of pine (Pinus spp.), of which the smallest cross sectional dimension is 15 cm or more | 5% |
| 4403 21 90 | Other*Of pine (Pinus spp.), of which the smallest cross sectional dimension is 15 cm or more | 5% |
| 4403 22 10 | Saw logs and veneer logsOf pine (Pinus spp.), other | 5% |
| 4403 22 20 | Poles, pilings and postsOf pine (Pinus spp.), other | 5% |
| 4403 22 90 | OtherOf pine (Pinus spp.), other | 5% |
| 4403 23 10 | Saw logs and veneer logs*Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 23 20 | Poles, pilings and posts*Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 23 90 | Other*Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 24 10 | Saw logs and veneer logsOf fir (Abies spp.) and spruce (Picea spp.), other | 5% |
| 4403 24 20 | Poles, pilings and postsOf fir (Abies spp.) and spruce (Picea spp.), other | 5% |
| 4403 24 90 | OtherOf fir (Abies spp.) and spruce (Picea spp.), other | 5% |
| 4403 25 10 | Saw logs and veneer logs*Other, of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 25 20 | Poles, pilings and posts*Other, of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 25 90 | Other*Other, of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 26 10 | Saw logs and veneer logsOther | 5% |
| 4403 26 20 | Poles, pilings and postsOther | 5% |
| 4403 26 90 | OtherOther | 5% |
| 4403 41 00 | Dark red meranti, light red meranti and meranti bakau | 5% |
| 4403 42 00 | Teak | 5% |
| 4403 49 00 | Other | 5% |
| 4403 91 00 | Of oak (Quercus Spp.) | 5% |
| 4403 93 00 | *Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 94 00 | Of beech (Fagus spp.), other | 5% |
| 4403 95 00 | *Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | 5% |
| 4403 96 00 | Of birch (Betula spp.), other | 5% |
| 4403 97 00 | Of poplar and aspen (Populus spp.) | 5% |
| 4403 98 00 | Of eucalyptus (Eucalyptus spp.) | 5% |
| 4403 99 11 | Andaman Padauk (Pterocarous dalbaergiodes)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 12 | Bonsum (Phoebe goalparensis)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 13 | Gurgan (Dipterocarpus alatus)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 14 | Khair (Acacia Catechu)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 15 | Lampati (Duabanga grandiflora)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 16 | Laurel (Terminalia alata)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 17 | Paliwood (Palaquium Elliplicum)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 18 | Red Sanders(Pterocar pus Sautatinus)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 19 | Rose Wood (Dalbergea Latifolio)Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair… | 5% |
| 4403 99 21 | Sal (Chorea robusta)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 22 | Sandal wood (Santalum alburn)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 23 | Semul (Bombax ceiba)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 24 | Walnut wood (Juglans binata)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 25 | Anjam (Hardwickia binata)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 27 | Sissoo (Dalbergia sisso)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 28 | White cedar (Dysozylum malabaricum)Sal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
| 4403 99 90 | OtherSal (Chorea robusta) Sandalwood (Santalum album) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam… | 5% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.