HS code · 6-digit subheading
HS Code 4403.23 – Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more
HS code 4403.23 is the 6-digit subheading for wood, coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more. It is used for large spruce sawlogs, untreated fir construction logs, rough-squared spruce beams, raw fir logs for milling and large diameter spruce poles.
What HS 4403.23 covers
This category specifically identifies large-diameter logs from coniferous fir (Abies spp.) and spruce (Picea spp.) trees. These logs are traded in their rough, untreated state, meaning they may or may not be stripped of bark or sapwood, or roughly squared, but are not yet sawn timber. The defining characteristic is their smallest cross-sectional dimension of 15 cm or more, indicating substantial logs. Fir and spruce are highly valued for their strength-to-weight ratio and workability, making these logs primary raw material for structural timber in construction, framing, and engineered wood products. Importers are typically construction-heavy economies or countries with limited domestic spruce/fir resources, such as China, Germany, and Sweden. Exporters are nations with extensive coniferous forests, including Russia, Canada, and the USA. Key aspects of this trade include sustainable forest management (EUDR, EUTR compliance), ensuring timber quality, managing pest and disease risks, and the complex logistics involved in large-volume timber trade.
- Covers
- Large spruce sawlogs
- Untreated fir construction logs
- Rough-squared spruce beams
- Raw fir logs for milling
- Large diameter spruce poles
- Fir structural logs
- Spruce veneer logs
- Examples
- Norway Spruce logs
- White Spruce logs
- Douglas Fir logs (often traded with Abies/Picea)
- Balsam Fir logs
- Sitka Spruce logs
Codes often confused with 4403.23
Common mistake. Can be confused with 440324 (smaller fir/spruce logs) based on species, but the 'smallest cross-sectional dimension is 15 cm or more' is the key. Also, 4407 (sawn timber) if already processed into planks.
Top exporters and importers of HS code 440323, 2025
In 2025, the largest exporter of HS code 440323 in UN Comtrade data was Germany, with 23% of world exports; the largest importer in UN Comtrade data was Austria, with 30% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Germany $416M 23% of world exports
- 2 Norway $289M 16% of world exports
- 3 Czechia $265M 15% of world exports
World total: $1.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Austria $631M 30% of world imports
- 2 Germany $267M 13% of world imports
- 3 Sweden $267M 13% of world imports
World total: $2.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 4403.23
Brazil does not split HS 4403.23: its NCM code is 4403.23.00.
All Brazil NCM codes in heading 44.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 4403.23
What is HS code 440323?
HS code 440323 is a 6-digit subheading in the Harmonized System that covers: Wood; coniferous species, of fir (Abies spp.) and spruce (Picea spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, of which the smallest cross-sectional dimension is 15 cm or more. This category specifically identifies large-diameter logs from coniferous fir (Abies spp.) and spruce (Picea spp.) trees. These logs are traded in their rough, untreated state, meaning they may or may not be stripped of bark or sapwood, or roughly squared, but are not yet sawn timber. The defining characteristic is their smallest cross-sectional dimension of 15 cm or more, indicating substantial logs. Fir and spruce are highly valued for their strength-to-weight ratio and workability, making these logs primary raw material for structural timber in construction, framing, and engineered wood products. Importers are typically construction-heavy economies or countries with limited domestic spruce/fir resources, such as China, Germany, and Sweden. Exporters are nations with extensive coniferous forests, including Russia, Canada, and the USA. Key aspects of this trade include sustainable forest management (EUDR, EUTR compliance), ensuring timber quality, managing pest and disease risks, and the complex logistics involved in large-volume timber trade.
What products fall under HS code 440323?
Large spruce sawlogs, untreated fir construction logs, rough-squared spruce beams, raw fir logs for milling, large diameter spruce poles, fir structural logs, spruce veneer logs
What are common misclassifications for HS code 440323?
Can be confused with 440324 (smaller fir/spruce logs) based on species, but the 'smallest cross-sectional dimension is 15 cm or more' is the key. Also, 4407 (sawn timber) if already processed into planks.
Which countries are the top exporters of goods under HS code 440323?
In 2025, the top exporters of HS code 440323 in UN Comtrade data were Germany ($416M, 23% of world exports), Norway ($289M) and Czechia ($265M). World exports came to about $1.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 440323?
In 2025, the top importers of HS code 440323 in UN Comtrade data were Austria ($631M, 30% of world imports), Germany ($267M) and Sweden ($267M). World imports came to about $2.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 440323 structured?
HS code 440323 is a 6-digit subheading under the Harmonized System. The first 2 digits (44) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (23) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 440323?
In Brazil, HS code 440323 is NCM 4403.23.00. The last two digits are 00 because Brazil does not split this HS code further.