Product classification
HS code for Untreated eucalyptus logs: 4403.98
Wood, of eucalyptus (Eucalyptus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated.
Classification of untreated eucalyptus logs under HS 4403.98
Eucalyptus logs are classified under HS code 4403.98, a specific subheading within the non-coniferous wood category. This classification is determined by the botanical genus Eucalyptus spp. Unlike many other wood classifications in heading 4403, the eucalyptus subheading does not differentiate based on the cross-sectional diameter at the six-digit level in the international nomenclature, though regional variations may exist. The wood must be "in the rough," which includes logs in their natural state, logs with bark or sapwood removed, and logs that have been roughly squared. The "untreated" requirement is strict; the wood must not have been subjected to any preservative treatments such as creosote, fungicides, or surface paints. This code is essential for monitoring the global trade of eucalyptus, which is a major commodity in the pulp, paper, and biomass industries. The classification relies on the physical state of the wood and its botanical identity rather than its intended end-use.
- Covers
- Eucalyptus globulus logs in the rough
- Untreated eucalyptus poles for industrial use
- Roughly squared eucalyptus timber
- Eucalyptus logs stripped of bark for pulp production
- Also under 4403.98
- Suzano (eucalyptus pulp)
- Fibria (now Suzano, eucalyptus pulp)
- various Australian/Brazilian timber companies
Codes often confused with 4403.98
Common mistake. Eucalyptus is frequently misclassified under 4403.99, which is the residual category for "other" non-coniferous wood. However, because eucalyptus has its own specific code (4403.98), 4403.99 should only be used for species that do not have a dedicated subheading. Another error is classifying eucalyptus under 4407.99 if the logs have been sawn lengthwise into planks, as heading 4403 only covers wood in the rough state.
Top exporters and importers of HS 440398 (the code used for untreated eucalyptus logs), 2025
In 2025, the largest exporter of HS 440398 (the code used for untreated eucalyptus logs) in UN Comtrade data was Uruguay, with 79% of world exports; the largest importer in UN Comtrade data was Portugal, with 48% 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 440398, not only untreated eucalyptus logs.
Top exporters 2025 · share of world exports
- 1 Uruguay $951M 79% of world exports
- 2 Spain $121M 10% of world exports
- 3 Brazil $60M 5.0% of world exports
World total: $1.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Portugal $182M 48% of world imports
- 2 China $73M 19% of world imports
- 3 India $51M 13% of world imports
World total: $380M 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 eucalyptus logs
Brazil classifies untreated eucalyptus logs under NCM 4403.98.00: HS 4403.98 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 eucalyptus logs
What is the HS code for Untreated eucalyptus logs?
The HS code for Untreated eucalyptus logs is 440398 (Wood; of eucalyptus (Eucalyptus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated). The HS code for untreated eucalyptus logs in the rough is 4403.98.
How do I classify Untreated eucalyptus logs for customs?
Untreated eucalyptus logs is classified under HS code 440398 — Wood; of eucalyptus (Eucalyptus spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared, untreated. This is a 6-digit subheading level code.
Are eucalyptus logs treated with anti-sapstain chemicals covered here?
No, if the logs have been treated with preservatives or anti-sapstain chemicals to prevent decay during transport, they are generally classified under 4403.12 (non-coniferous treated wood).
Which countries are the top exporters of untreated eucalyptus logs (HS 440398)?
In 2025, the top exporters of HS 440398 (the code used for untreated eucalyptus logs) in UN Comtrade data were Uruguay ($951M, 79% of world exports), Spain ($121M) and Brazil ($60M). 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 untreated eucalyptus logs (HS 440398)?
In 2025, the top importers of HS 440398 (the code used for untreated eucalyptus logs) in UN Comtrade data were Portugal ($182M, 48% of world imports), China ($73M) and India ($51M). World imports came to about $380M, 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 eucalyptus logs the same in all countries?
The base HS code 440398 for Untreated eucalyptus 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 eucalyptus logs in Brazil?
In Brazil, untreated eucalyptus logs (HS 440398) is classified under NCM 4403.98.00.