Product classification
HS code for Fir logs: 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.
Classification of fir logs under HS 4403.24
The classification of fir logs under HS code 4403.24 is governed by the General Rules of Interpretation (GRI) and the specific notes of Chapter 44. This chapter encompasses wood and articles of wood, where heading 4403 is dedicated to wood in the rough. The term "in the rough" refers to timber in its natural state after felling, which may have undergone minimal processing such as the removal of bark (debarking) or the stripping of sapwood. It also includes wood that has been roughly squared to facilitate transport but has not yet been sawn into planks. Subheading 4403.24 specifically targets coniferous species, focusing on the genera Abies (fir) and Picea (spruce). A defining technical criterion for this specific code is the cross-sectional dimension; it applies only to logs where the smallest cross-sectional dimension is less than 15 cm. If the log exceeds this thickness, it moves to a different subheading. This distinction is vital for customs authorities to monitor the trade of smaller diameter timber, often used for pulpwood or small-scale construction, versus larger sawlogs.
- Covers
- Small diameter fir logs (Abies spp.)
- Spruce logs (Picea spp.) under 15 cm diameter
- Roughly squared fir timber for pulp
- Debarked coniferous logs for fencing
- Untreated spruce poles
- Also under 4403.24
- Nordic Spruce logs (small diameter)
- Canadian Fir pulpwood
- Siberian Spruce timber (small)
- Austrian Fir logs (untreated)
Codes often confused with 4403.24
Common mistake. Fir logs are frequently misclassified under HS code 4403.23, which is reserved for fir and spruce logs where the smallest cross-sectional dimension is 15 cm or more. Another common error is using HS code 4407.12, which applies to wood that has been sawn or chipped lengthwise; if the log has been processed into planks, it no longer belongs in 4403. Additionally, if the logs have been treated with paint, stains, or preservatives (like creosote), they must be classified under 4403.11 or 4403.12.
Top exporters and importers of HS 440324 (the code used for fir logs), 2025
In 2025, the largest exporter of HS 440324 (the code used for fir logs) 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.
Figures cover everything classified under HS 440324, not only fir logs.
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 fir logs
Brazil classifies fir logs under NCM 4403.24.00: HS 4403.24 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 fir logs
What is the HS code for Fir logs?
The HS code for Fir logs is 440324 (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). The HS code for fir logs (Abies spp.) and spruce logs (Picea spp.) in the rough, with a cross-sectional dimension of less than 15 cm, is 4403.24.
How do I classify Fir logs for customs?
Fir logs is classified under HS code 440324 — 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 is a 6-digit subheading level code.
Does this code include logs used for paper pulp?
Yes, as long as the logs are from fir or spruce species, remain in the rough, and meet the dimension requirements, they are classified here regardless of their end use in the pulp and paper industry.
Which countries are the top exporters of fir logs (HS 440324)?
In 2025, the top exporters of HS 440324 (the code used for fir logs) 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 fir logs (HS 440324)?
In 2025, the top importers of HS 440324 (the code used for fir logs) 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.
Is the HS code for Fir logs the same in all countries?
The base HS code 440324 for Fir 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 fir logs in Brazil?
In Brazil, fir logs (HS 440324) is classified under NCM 4403.24.00.