Product classification

HS code for Untreated 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 untreated coniferous logs under HS 4403.26

Untreated coniferous logs are classified under HS code 4403.26 when they do not meet the specific criteria for other named coniferous species within the 4403.2 series. This code acts as a residual category for "other" coniferous wood in the rough. To fall under this heading, the wood must be untreated, meaning it is free from chemical preservatives, stains, or paints. A defining characteristic of 4403.26 is the size constraint: the logs must have a cross-sectional dimension of less than 15 cm. This measurement is taken at the largest cross-section if the log is not uniform. The classification encompasses wood that is still in its round form or has been roughly squared to facilitate transport but has not undergone any sawing or shaping that would move it into Chapter 4407. The use of this code ensures that trade in smaller-diameter softwoods, such as hemlock or larch (when not specified elsewhere), is accurately tracked separately from larger timber or specifically named species like pine or fir.

Covers
  • Small diameter hemlock logs (untreated)
  • Larch logs in the rough under 15 cm diameter
  • Untreated cedar logs with cross-sections less than 15 cm
  • Roughly squared coniferous timber (n.e.c.)
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. Importers often confuse 4403.26 with 4403.25, which is the category for "other" coniferous logs with a cross-section of 15 cm or more. Additionally, specific species like Pine (4403.21/22) or Fir and Spruce (4403.23/24) must be classified under their own codes regardless of size if they are the primary species. There is also frequent confusion with 4401.21, which covers coniferous wood in chips or particles, though 4403 requires the wood to be in the rough log form.

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 more4403.21Wood; coniferous species, of pine (Pinus spp.), 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 more4403.23Wood; 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 the smallest cross-sectional dimension is 15 cm or more4401.21Wood; for fuel, in chips or particles, coniferous, whether or not agglomerated44.03Wood 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 untreated coniferous logs), 2025

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

Brazil classifies untreated 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 untreated coniferous logs

What is the HS code for Untreated coniferous logs?

The HS code for Untreated 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). The HS code for untreated coniferous logs (not elsewhere specified) with a cross-section less than 15 cm is 4403.26.

How do I classify Untreated coniferous logs for customs?

Untreated 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 does n.e.c. mean in this classification?

It stands for "not elsewhere classified," meaning this code is used only if the coniferous species is not specifically named in codes 4403.21 through 4403.25.

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

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

In 2025, the top importers of HS 440326 (the code used for untreated 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 Untreated coniferous logs the same in all countries?

The base HS code 440326 for Untreated 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 untreated coniferous logs in Brazil?

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