Product classification
HS code for Spruce 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 spruce logs under HS 4403.24
Spruce logs are classified under HS code 4403.24 based on their state as wood in the rough and their specific botanical and physical characteristics. Heading 4403 encompasses wood that has not yet been processed into lumber, typically retaining its natural round shape, though it may be stripped of bark or sapwood. The subheading 4403.24 is specifically reserved for coniferous wood of the genera Picea (spruce) or Abies (fir). A critical factor for this specific code is the dimension; it applies only to logs where the largest cross-sectional dimension is less than 15 centimeters. This distinction is vital for statistical and regulatory purposes, as smaller diameter logs are often used for different industrial applications, such as pulpwood for paper production or small-scale fencing, compared to larger sawlogs. The classification follows the hierarchical structure of Chapter 44, moving from the general state of the wood to the species group, and finally to the physical size. This code ensures that trade data accurately reflects the harvest of younger or smaller-growth timber. The wood must be untreated with paint, stains, or preservatives to remain in this category; otherwise, it may move to a different subheading within 4403.
- Covers
- Small diameter spruce logs
- Spruce pulpwood
- Coniferous fir logs under 15cm diameter
- Rough spruce poles for fencing
- Unprocessed spruce timber rounds
- 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. The most frequent misclassification occurs with HS code 4403.23, which is the category for spruce and fir logs with a cross-sectional dimension of 15 cm or more. Importers often fail to sort logs by diameter, leading to incorrect declarations. Additionally, spruce logs intended for use as fuel might be wrongly classified under 4401.12. However, if the logs are in the rough and meet the species and size requirements, 4403.24 takes precedence. Another error involves logs that have been roughly squared; while 4403 allows for roughly squared wood, if the squaring is too precise, it may be viewed as lumber under 4407.
Top exporters and importers of HS 440324 (the code used for spruce logs), 2025
In 2025, the largest exporter of HS 440324 (the code used for spruce 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 spruce 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 spruce logs
Brazil classifies spruce 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 spruce logs
What is the HS code for Spruce logs?
The HS code for Spruce 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 spruce logs in the rough with a cross-sectional dimension of less than 15 cm is 4403.24.
How do I classify Spruce logs for customs?
Spruce 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 with bark?
Yes, HS code 4403.24 includes logs whether or not they have been stripped of their bark or sapwood.
Which countries are the top exporters of spruce logs (HS 440324)?
In 2025, the top exporters of HS 440324 (the code used for spruce 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 spruce logs (HS 440324)?
In 2025, the top importers of HS 440324 (the code used for spruce 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 Spruce logs the same in all countries?
The base HS code 440324 for Spruce 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 spruce logs in Brazil?
In Brazil, spruce logs (HS 440324) is classified under NCM 4403.24.00.