Product classification

HS code for Coniferous logs: 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.

Classification of coniferous logs under HS 4403.26

The classification of coniferous logs under HS code 4403.26 is determined by the General Rules of Interpretation (GRI) 1 and 6. This code specifically covers wood in the rough, which refers to timber in its natural state after felling, potentially with bark or sapwood removed, or having been roughly squared to facilitate transport. The defining technical characteristic for this subheading is that the largest cross-sectional dimension must be less than 15 cm. Furthermore, the wood must be untreated, meaning it has not been painted, stained, or treated with preservatives like creosote. This classification is essential for distinguishing smaller timber, often used for pulpwood or small-scale fencing, from larger sawlogs. The wood must be of a coniferous species, such as pine, fir, or spruce, but the size and lack of treatment are the primary factors for this specific code. The classification process requires a physical inspection to verify that the wood has not been processed beyond basic squaring and that the species is indeed coniferous. This code is part of a broader effort to track the trade of raw timber resources globally.

Covers
  • Small diameter coniferous logs
  • Pulpwood of coniferous species
  • Roughly squared coniferous timber under 15 cm
  • Untreated fence posts in the rough
  • Coniferous pit-props
  • Small coniferous poles in the rough
Also under 4403.26
  • 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 HS code 4403.25, which covers coniferous logs with a cross-sectional dimension of 15 cm or more. Another common error is using HS code 4403.11, which is reserved for coniferous wood that has been treated with paint, stains, or preservatives. Additionally, if the wood has been sawn lengthwise, it should be classified under heading 4407 rather than 4403.

4403.25Wood; 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 more4403.11Wood; coniferous species, in the rough, whether or not stripped of bark or sapwood, or roughly squared; treated with paint, stains, creosote or other preservatives44.07Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm44.03Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

Top exporters and importers of HS 440326 (the code used for coniferous logs), 2025

In 2025, the largest exporter of HS 440326 (the code used for coniferous logs) 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.

Figures cover everything classified under HS 440326, not only coniferous logs.

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 coniferous logs

Brazil classifies coniferous logs under NCM 4403.26.00: HS 4403.26 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

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 coniferous logs

What is the HS code for Coniferous logs?

The HS code for Coniferous logs is 440326 (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).

How do I classify Coniferous logs for customs?

Coniferous logs is classified under HS code 440326 — 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 is a 6-digit subheading level code.

What is the HS code for small coniferous logs?

The HS code for untreated coniferous logs with a cross-sectional dimension of less than 15 cm is 4403.26.

Does 4403.26 include treated wood?

No, 4403.26 is strictly for untreated wood. Treated coniferous wood in the rough is classified under HS code 4403.11.

Which countries are the top exporters of coniferous logs (HS 440326)?

In 2025, the top exporters of HS 440326 (the code used for coniferous logs) 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 coniferous logs (HS 440326)?

In 2025, the top importers of HS 440326 (the code used for coniferous logs) 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.

Is the HS code for Coniferous logs the same in all countries?

The base HS code 440326 for Coniferous logs is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for coniferous logs in Brazil?

In Brazil, coniferous logs (HS 440326) is classified under NCM 4403.26.00.