Chapter 44 — Wood and articles of wood; wood charcoal

Nepal Customs Tariff 2026/27 import duty rates and 137 HS code lines for Wood and articles of wood; wood charcoal (Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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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

HS code	Description	Unit	General duty	SAARC duty
4401.11.00	Coniferous	kg	5%	5%
4401.12.00	Non-coniferous	kg	5%	5%
4401.21.10	Of Pine	kg	5%	5%
4401.21.90	Others	kg	5%	5%
4401.22.00	Non-coniferous	kg	5%	5%
4401.31.00	Wood pellets	kg	5%	5%
4401.32.00	Wood briquettes	kg	5%	5%
4401.39.00	Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms — Other	kg	5%	5%
4401.41.00	Sawdust	kg	5%	5%
4401.49.00	Sawdust and wood waste and scrap, not agglomerated — Other	kg	5%	5%

44.02 — Wood charcoal (including shell or nut charcoal), whether or not agglomerated

HS code	Description	Unit	General duty	SAARC duty
4402.10.00	Of bamboo	kg	15%	7.25%
4402.20.00	Of shell or nut	kg	15%	7.25%
4402.90.10	Charcoal used in hukka	kg	15%	7.25%
4402.90.90	Other	kg	15%	7.25%

44.03 — Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

HS code	Description	Unit	General duty	SAARC duty
4403.11.00	Coniferous	m3	5%	5%
4403.12.00	Non-coniferous	m3	5%	5%
4403.21.00	Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more	m3	5%	5%
4403.22.00	Of pine (Pinus spp.), other	m3	5%	5%
4403.23.00	Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more	m3	5%	5%
4403.24.00	Of fir (Abies spp.) and spruce (Picea spp.), other	m3	5%	5%
4403.25.00	Other coniferous — Other, of which the smallest cross-sectional dimension is 15 cm or more	m3	5%	5%
4403.26.00	Other coniferous — Other	m3	5%	5%
4403.41.00	Dark Red Meranti, Light Red Meranti and Meranti Bakau	m3	5%	5%
4403.42.00	Teak	m3	5%	5%
4403.49.00	Other, of tropical wood — Other	m3	5%	5%
4403.91.00	Of oak (Quercus spp.)	m3	5%	5%
4403.93.00	Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more	m3	5%	5%
4403.94.00	Of beech (Fagus spp.), other	m3	5%	5%
4403.95.00	Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more	m3	5%	5%
4403.96.00	Of birch (Betula spp.), other	m3	5%	5%
4403.97.00	Of poplar and aspen (Populus spp.)	m3	5%	5%
4403.98.00	Of eucalyptus (Eucalyptus spp.)	m3	5%	5%
4403.99.10	Sawn lengthwise in a thickness not exceeding 5 inches	m3	5%	5%
4403.99.90	Other	m3	5%	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

HS code	Description	Unit	General duty	SAARC duty
4404.10.00	Coniferous	kg	10%	6%
4404.20.00	Non-coniferous	kg	15%	7.25%

44.05 — Wood wool; wood flour

HS code	Description	Unit	General duty	SAARC duty
4405.00.00	Wood wool; wood flour.	kg	5%	5%

44.06 — Railway or tramway sleepers (cross-ties) of wood

HS code	Description	Unit	General duty	SAARC duty
4406.11.00	Coniferous	m3	15%	7.25%
4406.12.00	Non-coniferous	m3	15%	7.25%
4406.91.00	Coniferous	m3	15%	7.25%
4406.92.00	Non-coniferous	m3	15%	7.25%

44.07 — Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

HS code	Description	Unit	General duty	SAARC duty
4407.11.00	Of pine (Pinus spp.)	m3	5%	5%
4407.12.00	Of fir (Abies spp.) and spruce (Picea spp.)	m3	5%	5%
4407.13.00	Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))	m3	5%	5%
4407.14.00	Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))	m3	5%	5%
4407.19.00	Coniferous — Other	m3	5%	5%
4407.21.00	Mahogany (Swietenia spp.)	m3	5%	5%
4407.22.00	Virola, Imbuia and Balsa	m3	5%	5%
4407.23.00	Teak	m3	5%	5%
4407.25.00	Dark Red Meranti, Light Red Meranti and Meranti Bakau	m3	5%	5%
4407.26.00	White Lauan, white Meranti, White Seraya, Yellow Meranti and Alan	m3	5%	5%
4407.27.00	Sapelli	m3	5%	5%
4407.28.00	Iroko	m3	5%	5%
4407.29.00	Of tropical wood — Other	m3	5%	5%
4407.91.00	Of oak (Quercus spp.)	m3	5%	5%
4407.92.00	Of beech (Fagus spp.)	m3	5%	5%
4407.93.00	Of maple (Acer spp.)	m3	5%	5%
4407.94.00	Of cherry (Prunus spp.)	m3	5%	5%
4407.95.00	Of ash (Fraxinus spp.)	m3	5%	5%
4407.96.00	Of brich (betula spp.)	m3	5%	5%
4407.97.00	Of poplar and aspen (Populus spp.)	m3	5%	5%
4407.99.00	Other	m3	5%	5%

44.08 — Sheets for veneering (including those obtained by slicing laminaed wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded , spliced or end-jointed, of a thickness not exceeding 6 mm

HS code	Description	Unit	General duty	SAARC duty
4408.10.00	Coniferous	kg/ft2	10%	6%
4408.31.00	Dark Red Meranti, Light Red Meranti and Meranti Bakau	kg/ft2	10%	6%
4408.39.00	Of tropical wood — Other	kg/ft2	10%	6%
4408.90.00	Other	kg/ft2	10%	6%

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 ends or faces, whether or not planed, sanded or end-jointed

HS code	Description	Unit	General duty	SAARC duty
4409.10.00	Coniferous	kg/m3	15%	7.25%
4409.21.00	Of bamboo	kg/m3	15%	7.25%
4409.22.00	Of tropical wood	kg/m3	15%	7.25%
4409.29.00	Non-coniferous — Other	kg/m3	15%	7.25%

44.10 — Particle board, oriented strand board (OSB) and simiar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

HS code	Description	Unit	General duty	SAARC duty
4410.11.00	Particle board	kg/m3	15%	7.25%
4410.12.00	Oriented strand board (OSB)	kg/m3	15%	7.25%
4410.19.00	Of wood — Other	kg/m3	15%	7.25%
4410.90.00	Other	kg/m3	15%	7.25%

44.11 — Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances

HS code	Description	Unit	General duty	SAARC duty
4411.12.00	Of a thickness not exceeding 5 mm	kg/m3	15%	7.25%
4411.13.00	Of a thickness exceeding 5 mm but not exceeding 9 mm	kg/m3	15%	7.25%
4411.14.00	Of a thickness exceeding 9 mm	kg/m3	15%	7.25%
4411.92.00	Of a density exceeding 0.8 g/cm3	kg/m3	15%	7.25%
4411.93.00	Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3	kg/m3	15%	7.25%
4411.94.00	Of a density not exceeding 0.5 g/cm3	kg/m3	15%	7.25%

44.12 — Plywood, veneered panels and similar laminated wood

HS code	Description	Unit	General duty	SAARC duty
4412.10.00	Of bamboo	m3	15%	7.25%
4412.31.00	With at least one outer ply of tropical wood	m3	15%	7.25%
4412.33.00	Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness — Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)	m3	15%	7.25%
4412.34.00	Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness — Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33	m3	15%	7.25%
4412.39.00	Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness — Other, with both outer plies of coniferous wood	m3	15%	7.25%
4412.41.00	With at least one outer ply of tropical wood	m3	15%	7.25%
4412.42.00	Laminated veneered lumber (LVL) — Other, with at least one outer ply of non-coniferous wood	m3	15%	7.25%
4412.49.00	Laminated veneered lumber (LVL) — Other, with both outer plies of coniferous wood	m3	15%	7.25%
4412.51.00	With at least one outer ply of tropical wood	m3	15%	7.25%
4412.52.00	Blockboard, laminboard and battenboard — Other, with at least one outer ply of non-coniferous wood	m3	15%	7.25%
4412.59.00	Blockboard, laminboard and battenboard — Other, with both outer plies of coniferous wood	m3	15%	7.25%
4412.91.00	With at least one outer ply of tropical wood	m3	15%	7.25%
4412.92.00	Other: m3 7.25 15 — Other, with at least one outer ply of non-coniferous wood	m3	15%	7.25%
4412.99.00	Other: m3 7.25 15 — Other, with both outer plies of coniferous wood	m3	15%	7.25%

44.13 — Densified wood, in blocks, plates, strips, or profile shapes

HS code	Description	Unit	General duty	SAARC duty
4413.00.00	Densified wood, in blocks, plates, strips, or profile shapes.	kg	15%	7.25%

44.14 — Wooden frames for paintings, photographs, mirrors or similar objects

HS code	Description	Unit	General duty	SAARC duty
4414.10.00	Of tropical wood	kg	10%	6%
4414.90.00	Other	kg	10%	6%

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

HS code	Description	Unit	General duty	SAARC duty
4415.10.00	Cases, boxes, crates, drums and similar packings; cable-drums	nos/kg	10%	6%
4415.20.00	Pallets, box pallets and other load boards;pallet collars	nos/kg	10%	6%

44.16 — Casks, barrels, vats, tubs and other coopers' products and parts thereof,of wood, including staves

HS code	Description	Unit	General duty	SAARC duty
4416.00.00	Casks, barrels, vats, tubs and other coopers' products and parts thereof,of wood, including staves.	nos/kg	10%	6%

44.17 — Tools, tool bodies, tool handles, broom or brush bodies and handles' of wood; boot or shoe lasts and trees, of wood

HS code	Description	Unit	General duty	SAARC duty
4417.00.00	Tools, tool bodies, tool handles, broom or brush bodies and handles' of wood; boot or shoe lasts and trees, of wood.	kg	10%	6%

44.18 — Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes

HS code	Description	Unit	General duty	SAARC duty
4418.11.00	Of tropical wood	nos/kg	15%	7.25%
4418.19.00	Windows, French-windows and their frames — Other	nos/kg	15%	7.25%
4418.21.00	Of tropical wood	nos/kg	15%	7.25%
4418.29.00	Doors and their frames and thresholds — Other	nos/kg	15%	7.25%
4418.30.00	Posts and beams other than products of subheadings 4418.81 to 4418.89	nos/kg	15%	7.25%
4418.40.00	Shuttering for concrete constructional work	kg	15%	7.25%
4418.50.00	Shingles and shakes	kg	15%	7.25%
4418.73.00	Of bamboo or with at least the top layer (wear layer) of bamboo	kg/m2	15%	7.25%
4418.74.00	Assembled flooring panels — Other, for mosaic floors	kg/m2	15%	7.25%
4418.75.00	Assembled flooring panels — Other, multilayer	kg/m2	15%	7.25%
4418.79.00	Assembled flooring panels — Other	kg/m2	15%	7.25%
4418.81.00	Glue-laminated timber (glulam)	kg/m2	15%	7.25%
4418.82.00	Cross-laminated timber (CLT or X-lam)	kg/m2	15%	7.25%
4418.83.00	I beams	kg/m2	15%	7.25%
4418.89.00	Engineered structural timber products — Other	kg/m2	15%	7.25%
4418.91.00	Of bamboo	kg	15%	7.25%
4418.92.00	Cellular wood panels	kg	15%	7.25%
4418.99.00	Other	kg	15%	7.25%

44.19 — Tableware and kitchenware, of wood

HS code	Description	Unit	General duty	SAARC duty
4419.11.00	Bread boards, chopping boards and similar boards	kg	15%	7.25%
4419.12.00	Chopsticks	kg	15%	7.25%
4419.19.00	Of bamboo — Other	kg	15%	7.25%
4419.20.00	Of tropical wood	kg	15%	7.25%
4419.90.00	Other	kg	15%	7.25%

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

HS code	Description	Unit	General duty	SAARC duty
4420.11.00	Of tropical wood	kg	15%	7.25%
4420.19.00	Statuettes and other ornaments — Other	kg	15%	7.25%
4420.90.00	Other	kg	15%	7.25%

44.21 — Other articles of wood

HS code	Description	Unit	General duty	SAARC duty
4421.10.00	Clothes hangers	kg	15%	7.25%
4421.20.00	Coffins	kg	15%	7.25%
4421.91.10	Spools, bobbins, reels and the like	kg	15%	5%
4421.91.20	Matchsplints	kg	15%	15%
4421.91.30	Tooth-picks	kg	15%	7.25%
4421.91.90	Of Bamboo — Other	kg	15%	7.25%
4421.99.10	Spools, bobbins, reels and the like	kg	15%	5%
4421.99.20	Matchsplints	kg	15%	15%
4421.99.30	Tooth-picks	kg	15%	7.25%
4421.99.90	Other	kg	15%	7.25%

Chapter 44 legal notes

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 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 14.01); (c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); (d) Activated charcoal (heading 38.02); (e) Articles of heading 42.02; (f) Goods of Chapter 46; (g) Footwear or parts thereof of Chapter 64; (h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (ij) Goods of heading 68.08; (k) Imitation jewellery of heading 71.17; (l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares); (m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); (n) Parts of firearms (heading 93.05); (o) Articles of Chapter 94 (for example, furniture, luminaires 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, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 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.- Headings 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 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 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 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. Subheading Notes. 1.- For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2.- For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm. 3.- For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4.- For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

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