HS code · 6-digit subheading
HS Code 4403.24 – 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 any cross-sectional dimension is less than 15 cm
HS code 4403.24 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 any cross-sectional dimension is less than 15 cm. It is used for small fir logs, small spruce logs, untreated fir poles, rough spruce lumber and small diameter timber.
What HS 4403.24 covers
This code encompasses raw, untreated timber from fir and spruce trees, specifically logs or roughly squared wood where all cross-sectional dimensions are less than 15 cm. This category is crucial for the construction and pulp industries, serving as a foundational material for various downstream products like paper, particleboard, and light framing. Major exporters typically include countries with vast coniferous forests, such as Canada, Russia, and Scandinavian nations like Sweden and Finland, while significant importers are often manufacturing hubs in Europe and Asia, seeking cost-effective raw materials for processing. Key considerations for international trade involve stringent sustainable forestry practices, especially given regulations like the EU Deforestation Regulation (EUDR) and the EU Timber Regulation (EUTR), which demand verifiable legality and sustainability. Additionally, ensuring the timber meets phytosanitary standards is vital to prevent the spread of pests and diseases across borders. The smaller dimensions of this timber suggest its primary use in applications where larger structural integrity isn't paramount, or for efficient further processing into smaller components or wood pulp.
- Covers
- Small fir logs
- Small spruce logs
- Untreated fir poles
- Rough spruce lumber
- Small diameter timber
- Pulpwood logs
- Christmas tree logs
- Examples
- Nordic Spruce logs (small diameter)
- Canadian Fir pulpwood
- Siberian Spruce timber (small)
- Austrian Fir logs (untreated)
Codes often confused with 4403.24
Common mistake. This code can be confused with 440325, which covers similar coniferous wood but with a smallest cross-sectional dimension of 15 cm or more, or 440326 for other coniferous species of similar small dimensions.
Top exporters and importers of HS code 440324, 2025
In 2025, the largest exporter of HS code 440324 in UN Comtrade data was Finland, with 14% of world exports; the largest importer in UN Comtrade data was Sweden, with 23% 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 Finland $35M 14% of world exports
- 2 Norway $34M 14% of world exports
- 3 Estonia $20M 8.2% of world exports
World total: $246M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Sweden $54M 23% of world imports
- 2 United States $28M 12% of world imports
- 3 Czechia $22M 9.3% of world imports
World total: $232M 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 4403.24
Brazil does not split HS 4403.24: its NCM code is 4403.24.00.
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 4403.24
What is HS code 440324?
HS code 440324 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 any cross-sectional dimension is less than 15 cm. This code encompasses raw, untreated timber from fir and spruce trees, specifically logs or roughly squared wood where all cross-sectional dimensions are less than 15 cm. This category is crucial for the construction and pulp industries, serving as a foundational material for various downstream products like paper, particleboard, and light framing. Major exporters typically include countries with vast coniferous forests, such as Canada, Russia, and Scandinavian nations like Sweden and Finland, while significant importers are often manufacturing hubs in Europe and Asia, seeking cost-effective raw materials for processing. Key considerations for international trade involve stringent sustainable forestry practices, especially given regulations like the EU Deforestation Regulation (EUDR) and the EU Timber Regulation (EUTR), which demand verifiable legality and sustainability. Additionally, ensuring the timber meets phytosanitary standards is vital to prevent the spread of pests and diseases across borders. The smaller dimensions of this timber suggest its primary use in applications where larger structural integrity isn't paramount, or for efficient further processing into smaller components or wood pulp.
What products fall under HS code 440324?
Small fir logs, small spruce logs, untreated fir poles, rough spruce lumber, small diameter timber, pulpwood logs, Christmas tree logs
What are common misclassifications for HS code 440324?
This code can be confused with 440325, which covers similar coniferous wood but with a smallest cross-sectional dimension of 15 cm or more, or 440326 for other coniferous species of similar small dimensions.
Which countries are the top exporters of goods under HS code 440324?
In 2025, the top exporters of HS code 440324 in UN Comtrade data were Finland ($35M, 14% of world exports), Norway ($34M) and Estonia ($20M). World exports came to about $246M, 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 440324?
In 2025, the top importers of HS code 440324 in UN Comtrade data were Sweden ($54M, 23% of world imports), the United States ($28M) and Czechia ($22M). World imports came to about $232M, 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 440324 structured?
HS code 440324 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 (24) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 440324?
In Brazil, HS code 440324 is NCM 4403.24.00. The last two digits are 00 because Brazil does not split this HS code further.