Custom Duty
Chapter 44
Notes:
Chapter 44
Notes:
1. This Chapter does not cover :
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind
used primarily in perfumery, in pharmacy, or for insecticidal,
fungicidal or similar purposes (heading No. 12.11);
(b) Bamboos or other materials of a woody nature of a kind used
primarily for plaiting, in the rough, whether or not split, sawn
lengthwise or cut to length (heading No. 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used
primarily in dyeing or in tanning (heading No. 14.04);
(d) Activated charcoal (heading No. 38.02);
(e) Articles of heading No. 42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and
parts thereof);
(ij) Goods of heading No. 68.08;
(k) Imitation jewellery of heading No. 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts,
cases, covers, cabinets for machines and apparatus and wheel-wrights'
wares);
(m) Goods of Section XVIII (for example, clock cases and musical
instruments and parts thereof);
(n) Parts of firearms (heading No. 93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting
fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports
requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts
thereof, buttons, pencils) excluding bodies and handles, of wood, for
articles of heading No. 96.03; or
(r) Articles of Chapter 97 (for example, works of art),
2. In this Chapter, the expression "densified wood" means
wood which has been subjected to chemical or physical treatment (being,
in the case of layers bonded together, treatment in excess of that
needed to ensure a good bond), and which has thereby acquired increased
density or hardness together with improved mechanical strength or
resistance to chemical or electrical agencies.
3. Heading Nos. 44.14 to 44.21 apply to articles of the respective
descriptions of particle board or similar board, fibreboard, laminated
wood or densified wood as they apply to such articles of wood.
4. Products of heading No. 44.10, 44.11 or 44.12 may be worked to form
the shapes provided for in respect of the goods of heading No. 44.09,
curved, corrugated, perforated, cut or formed to shapes other than
square or rectangular or submitted to any other operation provided it
does not give them the character of articles of other headings.
5. Heading No. 44.17 does not apply to tools in which the blade,
working edge, working surface or other working part is formed by any of
the materials specified in Note 1 to Chapter 82.
6. Subject to Note 1 above and except where the context otherwise
requires, any reference to "wood" in a heading of this Chapter
applies also to bamboos and other materials of a woody nature.
SUB-HEADING NOTE
For the purposes of sub-heading Nos. 4403.41 to 4403.49,4407.24 to
4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical
wood" means one of the following types of wood :-
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre,
Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro,
Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager,
Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong,
Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light
Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mansonia,
Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi,
Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo,
Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para,
Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah,
Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak,
Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow
Meranti.
| Heading No. |
Sub-heading No. |
Description of
article |
Rate
of duty |
| |
|
|
Standard |
Preferential Areas |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 44.01 |
|
Fuel wood, in
logs, in billets, in twigs, in faggots or in similar forms; wood in
chips or particles; sawdust and wood waste and scrap, whether or not
agglomerated in logs, briquettes, pellets or similar forms |
|
|
| |
4401.10 |
- Fuel wood, in
logs, in billets, in twigs, in faggots or in similar forms |
5% |
|
| |
|
- Wood in chips
or particles : |
|
|
| |
4401.21 |
-- Coniferous |
5% |
|
| |
4401.22 |
-- Non-coniferous |
5% |
|
| |
4401.30 |
- Sawdust and wood
waste and scrap, whether or not agglomerated in logs, briquettes,
pellets or similar forms |
5% |
|
| 44.02 |
4402.00 |
Wood charcoal
(including shell or nut charcoal), whether or not agglomerated |
5% |
|
| 44.03 |
|
Wood in the
rough, whether or not stripped of bark or sapwood, or roughly
squared |
|
|
| |
4403.10 |
- Treated with
paint, stains, creosote or other preservatives |
5% |
|
| |
4403.20 |
- Other, coniferous |
5% |
|
| |
|
- Other, of
tropical wood specified in Sub-heading Note 1 to this Chapter : |
|
|
| |
4403.41 |
-- Dark Red
Meranti, Light Red Meranti and Meranti Bakau |
5% |
|
| |
4403.49 |
--Other |
5% |
|
| |
|
- Other : |
|
|
| |
4403.91 |
-- Of, oak (Quercus
Spp.) |
5% |
|
| |
4403.92 |
-- Of beech (Fagus
Spp.) |
5% |
|
| |
4403.99 |
--Other |
5% |
|
| 44.04 |
|
Hoopwood; split
poles; piles, pickets and stakes of wood, pointed but not sawn
lengthwise; wooden sticks, roughly trimmed but not turned, bent or
otherwise worked, suitable for the manufacture of walking-sticks,
umbrellas, tool handles or the like; chipwood and the like |
|
|
| |
4404.10 |
- Coniferous |
25% |
|
| |
4404.20 |
- Non-coniferous |
25% |
|
| 44.05 |
4405.00 |
Wood wool; wood
flour |
25% |
|
| 44.06 |
|
Railway or
tramway sleepers (cross-ties) of wood |
|
|
| |
4406.10 |
- Not impregnated |
25% |
|
| |
4406.90 |
- Other |
25% |
|
| 44.07 |
|
Wood sawn or
chipped lengthwise, sliced or peeled, whether or not planed, sanded
or finger-jointed, of a thickness exceeding 6 mm |
|
|
| |
4407.10 |
- Coniferous |
25% |
|
| |
|
- Of tropical
wood specified in Sub-heading Note 1 to this Chapter : |
|
|
| |
4407.24 |
-- Virola, Mahogany
(Swietenia spp.), Imbuia and Balsa |
25% |
|
| |
4407.25 |
--Dark Red Meranti,
Light Red Meranti and Meranti Bakau |
25% |
|
| |
4407.26 |
-- White Lauan,
White Meranti, White Seraya, Yellow Meranti and Alan |
25% |
|
| |
4407.29 |
--Other |
25% |
|
| |
|
- Other: |
|
|
| |
4407.91 |
-- Of oak (Quercus
Spp.) |
25% |
|
| |
4407.92 |
--Of beech (Fagus
Spp.) |
25% |
|
| |
4407.99 |
--Other |
25% |
|
| 44.08 |
|
Veneer sheets
and sheets for plywood (whether or not sliced) and other wood sawn
lengthwise, sliced or peeled, whether or not planed, sanded or
finger-jointed, of a thickness not exceeding 6mm |
|
|
| |
4408.10 |
- Coniferous |
35% |
|
| |
|
- Of tropical
wood specified in Sub-heading Note 1 to this Chapter : |
|
|
| |
4408.31 |
--Dark Red
Meranti, Light Red Meranti and Meranti Bakau |
35% |
|
| |
4408.39 |
--Other |
35% |
|
| |
4408.90 |
-Other |
35% |
|
| 44.09 |
|
Wood (including
strips and friezes for parquet flooring, not assembled) continuously
shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded,
moulded, rounded or the like) along any of its edges or faces,
whether or not planed, sanded or finger-jointed |
|
|
| |
4409.10 |
- Coniferous |
35% |
|
| |
4409.20 |
- Non-coniferous |
35% |
|
| 44.10 |
|
Particle board
and similar board of wood or other ligneous materials, whether or
not agglomerated with resins or other organic binding substances
-Of Wood: |
|
|
| |
4410.11 |
--Waferboard,
including oriented strand board |
35% |
|
| |
4410.19 |
--Other |
35% |
|
| |
4410.90 |
- Of other ligneous
materials |
35% |
|
| 44.11 |
|
Fibreboard of
wood or other ligneous materials, whether or not bonded with resins
or other organic substances
Fibreboard of a density exceeding 0.8 g/cm3: |
|
|
| |
4411.11 |
--Not mechanically
worked or surface covered |
35% |
|
| |
4411.19 |
--Other |
35% |
|
| |
|
- Fibreboard of
a density exceeding 0.5 g/cm3 but not exceeding 0.8
g/cm3: |
|
|
| |
4411.21 |
-- Not mechanically
worked or surface covered |
35% |
|
| |
4411.29 |
--Other |
35% |
|
| |
|
- Fibreboard of
a density exceeding 0.35 g/cm3 but not exceeding 0.5
g/cm3 : |
|
|
| |
4411.31 |
-- Not mechanically
worked or surface covered |
35% |
|
| |
4411.39 |
-9Other |
35% |
|
| |
|
- Other: |
|
|
| |
4411.91 |
-- Not mechanically
worked or surface covered |
35% |
|
| |
4411.99 |
--Other |
35% |
|
| 44.12 |
|
Plywood,
veneered panels and similar laminated wood |
|
|
| |
|
- Plywood,
consisting solely of sheets of wood, each ply not exceeding 6mm
thickness : |
|
|
| |
4412.13 |
-- With at least
one outer ply of tropical wood specified in Sub-heading Note 1 to
this Chapter |
35% |
|
| |
4412.14 |
-- Other, with at
least one outer ply of non-coniferous wood |
35% |
|
| |
4412.19 |
--Other |
35% |
|
| |
|
- Other, with
at least one outer ply of non-coniferous wood: |
|
|
| |
4412.22 |
--With at least one
ply of tropical wood specified in Sub-heading Note 1 to this Chapter |
35% |
|
| |
4412.23 |
-- Other,
containing at least one layer of particle board |
35% |
|
| |
4412.29 |
--Other |
35% |
|
| |
|
- Other : |
|
|
| |
4412.92 |
--With at least one
ply of tropical wood specified in Sub-heading Note 1 to this Chapter |
35% |
|
| |
4412.93 |
-- Other,
containing at least one layer of particle board |
35% |
|
| |
4412.99 |
- Other |
35% |
|
| 44.13 |
4413.00 |
Densified wood,
in blocks, plates, strips, or profile shapes |
35% |
|
| 44.14 |
4414.00 |
Wooden frames
for paintings, photographs, mirrors or similar objects |
35% |
|
| 44.15 |
|
Packing cases,
boxes, crates, drums and similar packings, of wood; cable-drums of
wood; pallets, box pallets and other load boards, of wood; pallet
collars of wood |
|
|
| |
4415.10 |
- Cases, boxes,
crates, drums and similar packings; cable-drums |
35% |
|
| |
4415.20 |
- Pallets, box
pallets and other load boards; pallet collars |
35% |
|
| 44.16 |
4416.00 |
Casks, barrels,
vats, tubs and other coopers' products and parts thereof, of wood,
including staves |
35% |
|
| 44.17 |
4417.00 |
Tools, tool
bodies, tool handles, broom or brush bodies and handles, of wood;
boot or shoe lasts and trees, of wood |
35% |
|
| 44.18 |
|
Builders'
joinery and carpentry of wood, including cellular wood panels,
assembled parquet panels, shingles and shakes |
|
|
| |
4418.10 |
- Windows,
French-windows and their frames |
35% |
|
| |
4418.20 |
- Doors and their
frames and thresholds |
35% |
|
| |
4418.30 |
- Parquet panels |
35% |
|
| |
4418.40 |
- Shuttering for
concrete constructional work |
35% |
|
| |
4418.50 |
- Shingles and
shakes |
35% |
|
| |
4418.90 |
- Other |
35% |
|
| 44.19 |
4419.00 |
Tableware and
kitchenware, of wood |
35% |
|
| 44.20 |
|
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 |
|
|
| |
4420.10 |
- Statuettes and
other ornaments, of wood |
35% |
|
| |
4420.90 |
-Other |
35% |
|
| 44.21 |
|
Other articles
of wood |
|
|
| |
4421.10 |
- Clothes hangers |
35% |
|
| |
4421.90 |
- Other |
35% |
|
|
|