HS code · 6-digit subheading

HS Code 4403.26 – Wood; coniferous species n.e.c in headings 4403.22 or 4403.24, 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 4403.26 is the 6-digit subheading for wood, coniferous species n.e.c in headings 4403.22 or 4403.24, 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 hemlock logs, small larch poles, untreated cypress timber, small cedar posts and small diameter coniferous pulpwood.

What HS 4403.26 covers

This HS code pertains to rough, untreated coniferous wood from species not specifically covered in subheadings 4403.22 (pine) or 4403.24 (fir/spruce), and where all cross-sectional dimensions are less than 15 cm. This includes a variety of other coniferous species used for pulp, small-scale construction, fencing, or further processing into engineered wood products and biomass. Countries with diverse coniferous forests, such as those in North America, Scandinavia, and Eastern Europe, are typical exporters. Importers are often industries requiring raw material for paper production, small timber components, or energy generation. Adherence to regulations like EUDR and EUTR is critical, demanding due diligence on the origin and legality of the timber to combat deforestation and illegal logging, ensuring responsible supply chains and environmental protection.

Covers
  • Small hemlock logs
  • Small larch poles
  • Untreated cypress timber
  • Small cedar posts
  • Small diameter coniferous pulpwood
  • Rough tamarack logs
  • Small juniper logs
Examples
  • Western Hemlock pulpwood (small)
  • European Larch logs (small diameter)
  • Alaskan Yellow Cedar posts
  • Eastern White Cedar logs (untreated)

Codes often confused with 4403.26

Common mistake. This code is frequently confused with 440324 (fir/spruce) or 440322 (pine) if the species is misidentified, or with 440325 if the dimensions are incorrectly measured.

4403.24Wood; 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 cm4403.22Wood; coniferous species, of pine (Pinus 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 cm4403.25Wood; coniferous species n.e.c. in headings 4403.21 or 4403.23, 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

Top exporters and importers of HS code 440326, 2025

In 2025, the largest exporter of HS code 440326 in UN Comtrade data was Japan, with 19% of world exports; the largest importer in UN Comtrade data was Sweden, with 27% 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. 1 Japan $25M
  2. 2 Poland $17M
  3. 3 Canada $11M

World total: $130M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Sweden $46M
  2. 2 China $32M
  3. 3 Belgium $24M

World total: $170M 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 4403.26

Brazil does not split HS 4403.26: its NCM code is 4403.26.00.

  1. 4403.26.00 Other conifer logs, smallest section under 15 cmOutras

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 4403.26

What is HS code 440326?

HS code 440326 is a 6-digit subheading in the Harmonized System that covers: Wood; coniferous species n.e.c in headings 4403.22 or 4403.24, 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 HS code pertains to rough, untreated coniferous wood from species not specifically covered in subheadings 4403.22 (pine) or 4403.24 (fir/spruce), and where all cross-sectional dimensions are less than 15 cm. This includes a variety of other coniferous species used for pulp, small-scale construction, fencing, or further processing into engineered wood products and biomass. Countries with diverse coniferous forests, such as those in North America, Scandinavia, and Eastern Europe, are typical exporters. Importers are often industries requiring raw material for paper production, small timber components, or energy generation. Adherence to regulations like EUDR and EUTR is critical, demanding due diligence on the origin and legality of the timber to combat deforestation and illegal logging, ensuring responsible supply chains and environmental protection.

What products fall under HS code 440326?

Small hemlock logs, small larch poles, untreated cypress timber, small cedar posts, small diameter coniferous pulpwood, rough tamarack logs, small juniper logs

What are common misclassifications for HS code 440326?

This code is frequently confused with 440324 (fir/spruce) or 440322 (pine) if the species is misidentified, or with 440325 if the dimensions are incorrectly measured.

Which countries are the top exporters of goods under HS code 440326?

In 2025, the top exporters of HS code 440326 in UN Comtrade data were Japan ($25M, 19% of world exports), Poland ($17M) and Canada ($11M). World exports came to about $130M, 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 440326?

In 2025, the top importers of HS code 440326 in UN Comtrade data were Sweden ($46M, 27% of world imports), China ($32M) and Belgium ($24M). World imports came to about $170M, 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 440326 structured?

HS code 440326 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 (26) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 440326?

In Brazil, HS code 440326 is NCM 4403.26.00. The last two digits are 00 because Brazil does not split this HS code further.