Product classification
HS code for Hardwood logs: 4403.99
Wood, in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403.
Classification of hardwood logs under HS 4403.99
Hardwood logs are classified under HS code 4403.99. This code falls within the broader heading 4403, which covers wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. The classification 4403.99 is a residual category for non-coniferous wood species that are not specifically named in other subheadings (such as oak, beech, or tropical woods like teak or mahogany). To qualify for this code, the wood must be in its primary harvested state, having undergone minimal processing. This includes logs intended for sawmills, veneer mills, or for use as utility poles in their raw form. The classification excludes wood that has been sawn lengthwise or sliced into planks. Accurate classification under 4403.99 is essential for compliance with CITES regulations and Phytosanitary certification requirements, as it identifies the raw material's origin and species type.
- Covers
- Raw hardwood timber logs
- Roughly squared hardwood logs for export
- Non-coniferous logs stripped of bark
- Hardwood tree trunks for industrial processing
- Untreated hardwood logs not elsewhere specified
- Also under 4403.99
- Various local sawmills
- specialized timber merchants
- furniture manufacturers sourcing diverse woods
Codes often confused with 4403.99
Common mistake. Hardwood logs are often misclassified under HS code 4407.99, which is for wood sawn or chipped lengthwise. If the log has been processed into a plank or beam thicker than 6mm, it moves from 4403 to 4407. Another common error is using 4401.12, which is for fuel wood. While logs can be burned, 4401 is reserved for wood specifically intended for fuel, often characterized by its low quality or specific preparation for burning.
Top exporters and importers of HS 440399 (the code used for hardwood logs), 2025
In 2025, the largest exporter of HS 440399 (the code used for hardwood logs) in UN Comtrade data was the United States, with 42% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 34% 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 440399, not only hardwood logs.
Top exporters 2025 · share of world exports
- 1 United States $514M 42% of world exports
- 2 France $85M 7.0% of world exports
- 3 Malaysia $69M 5.6% of world exports
World total: $1.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$415M 34% of world imports · partner records ↗
- 2 China $271M 22% of world imports
- 3 India $110M 9.0% of world imports
World total: $1.2B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 hardwood logs
Brazil classifies hardwood logs under NCM 4403.99.00: HS 4403.99 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 hardwood logs
What is the HS code for Hardwood logs?
The HS code for Hardwood logs is 440399 (Wood; in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403). The HS code for non-coniferous wood in the rough, not elsewhere specified, is 4403.99.
How do I classify Hardwood logs for customs?
Hardwood logs is classified under HS code 440399 — Wood; in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated, n.e.c. in heading no. 4403. This is a 6-digit subheading level code.
Are roughly squared logs still classified under 4403?
Yes, logs that have been roughly squared to remove the rounded outer edges for easier transport remain under 4403, provided they have not been sawn into finished lumber.
Which countries are the top exporters of hardwood logs (HS 440399)?
In 2025, the top exporters of HS 440399 (the code used for hardwood logs) in UN Comtrade data were the United States ($514M, 42% of world exports), France ($85M) and Malaysia ($69M). World exports came to about $1.2B, 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 hardwood logs (HS 440399)?
In 2025, the top importers of HS 440399 (the code used for hardwood logs) in UN Comtrade data were Vietnam (about $415M, 34% of world imports), China ($271M) and India ($110M). World imports came to about $1.2B, 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 Hardwood logs the same in all countries?
The base HS code 440399 for Hardwood 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 hardwood logs in Brazil?
In Brazil, hardwood logs (HS 440399) is classified under NCM 4403.99.00.