Commodity Codes

The essentials of Commodity Codes

Commodity Codes for wood and wood products are contained within Chapter 44 of the Integrated Tariff of the UK, with codes aligned to:

 

  • how much they’ve been worked
  • their nature and purpose, and
  • the type of wood they’re made from

 

From 1 January 2021, the UK will no longer be a part of the Customs Union with the EU. So it is essential that members understand the codes most important to their business. As a first step, we advise our members to check our Brexit page to learn how these changes will affect their business.

 

Below we’ve included information both to help you understand how Commodity Codes are assigned, their use and purpose, as well as how to find out the Commodity Codes relevant to you as you make declarations during import.

 

Once you have selected a Commodity Code for your product, this will help alert you to any Duty or VAT to pay on the good during import, relief available, or any restrictions on import or export.

Top 10 most critical Commodity Codes for wood products | TTF Quick Reference Guide

How Commodity Codes are assigned

Wood and wood products, with the exception of furniture, come under Commodity Code 44. This means 44 will always be the first two number of your Commodity Code. Each two digit sequence following these provides further detail on the product.

 

The first two digits of any Commodity Code indicate the relevant Chapter under the UK Global Tariff, with each two digit sequence showing the heading, subheading, down to the minute detail of the specific product.

 

The second two digits in the displayed Commodity Code, in timber, align with the level of processing the good has undergone. Hover over any of the below boxes to find the main product codes for goods according to whether the good has undergone primary, secondary, or tertiary processing.

 

If you would like a further breakdown on any of these product codes, simply click on any of the correlating drop downs below which contain the full definition as contained within the UK Global Tariff scheme.

Processing in the forest

Primary processing in a Sawmill

Secondary processing and resawn wood products

Processing for wood based panels

10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
12 Plywood, veneered panels and similar laminated wood
Section 12 is also very important as the many different types of plywood need to be classified correctly because there are different levels of duty depending on the code with some Coniferous plywood being duty free for part of the year under the coniferous plywood quota. We also had a search tool for this section but this seems to have disappeared?
13 Densified wood, in blocks, plates, strips or profile shapes

Tertiary processing

Manufactured wood products

18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
Section 18 is important because it allows some manufactured wood products to arrive duty free or at very low rates. Such as Windows & Doors, Glulam and therefore CLT, but also manufactured Beams & Posts such as I-beams and potentially LVL beams and assembles.
19 Tableware and kitchenware, of wood
20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
21 Other articles of wood