Product classification

HS code for Untreated fir 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 untreated fir spruce logs under HS 4403.24

The classification of untreated fir and spruce logs under HS code 4403.24 is based on both botanical and dimensional criteria. This code specifically covers wood of the genera Abies (fir) and Picea (spruce). To qualify for this subheading, the wood must be in the rough, meaning it has not been sawn, planed, or otherwise processed beyond felling and basic preparation for transport. The wood must also be untreated, excluding any logs that have been impregnated with preservatives or coated with protective substances. A critical factor for 4403.24 is that the cross-sectional dimension must be less than 15 cm. This size threshold distinguishes these logs from larger timber used for structural lumber. This classification is used globally to track the trade of smaller coniferous logs, which are frequently utilized in the production of wood pulp, particle board, or small-scale fencing and poles.

Covers
  • Small diameter Spruce (Picea spp.) logs
  • Untreated Fir (Abies spp.) pulpwood
  • Roughly squared spruce timber under 15 cm
  • Fir poles in the rough state
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 common misclassification is with HS code 4403.23, which is the designated code for fir and spruce logs with a cross-sectional dimension of 15 cm or more. Importers also frequently confuse these with Pine logs, which are classified under 4403.21 or 4403.22. If the fir or spruce wood has been treated with preservatives, it must be classified under 4403.11, regardless of the diameter or species.

4403.23Wood; 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 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 more4403.22Wood; coniferous species, of pine (Pinus 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 cm4403.11Wood; coniferous species, in the rough, whether or not stripped of bark or sapwood, or roughly squared; treated with paint, stains, creosote or other preservatives

Top exporters and importers of HS 440324 (the code used for untreated fir spruce logs), 2025

In 2025, the largest exporter of HS 440324 (the code used for untreated fir 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 untreated fir spruce logs.

Top exporters 2025 · share of world exports

  1. 1 Finland $35M
  2. 2 Norway $34M
  3. 3 Estonia $20M

World total: $246M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Sweden $54M
  2. 2 United States $28M
  3. 3 Czechia $22M

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 untreated fir spruce logs

Brazil classifies untreated fir 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 untreated fir spruce logs

What is the HS code for Untreated fir spruce logs?

The HS code for Untreated fir 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 untreated fir and spruce logs with a cross-sectional dimension of less than 15 cm is 4403.24.

How do I classify Untreated fir spruce logs for customs?

Untreated fir 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.

Can this code be used for Douglas Fir?

While commonly called "fir," Douglas Fir belongs to the genus Pseudotsuga and may be classified under "other" coniferous codes like 4403.25 or 4403.26 depending on the size, rather than the Abies/Picea specific codes.

Which countries are the top exporters of untreated fir spruce logs (HS 440324)?

In 2025, the top exporters of HS 440324 (the code used for untreated fir 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 untreated fir spruce logs (HS 440324)?

In 2025, the top importers of HS 440324 (the code used for untreated fir 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 Untreated fir spruce logs the same in all countries?

The base HS code 440324 for Untreated fir 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 untreated fir spruce logs in Brazil?

In Brazil, untreated fir spruce logs (HS 440324) is classified under NCM 4403.24.00.