Product classification
HS code for Untreated 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 untreated logs under HS 4403.99
HS code 4403.99 serves as a residual or "basket" category for non-coniferous (hardwood) logs in the rough that are not specifically named in other subheadings of heading 4403. This includes a wide variety of hardwood species such as maple, ash, cherry, and poplar, provided they are not listed in subheadings 4403.41 through 4403.98. The classification requires the wood to be "untreated," meaning it has not been processed with paint, stains, creosote, or other preservatives. Furthermore, the wood must be "in the rough," which allows for the removal of bark and sapwood or rough squaring, but excludes any wood that has been sawn lengthwise or shaped into specific products. This code is used for logs of any size, as the 15 cm diameter distinction found in other subheadings (like birch or oak) does not apply to this general "other" category at the international level. It is a vital code for capturing the trade of diverse hardwood species used in furniture, flooring, and industrial applications.
- Covers
- Untreated maple logs in the rough
- Ash logs for tool handle manufacturing
- Poplar logs for veneer or pulp
- Cherry wood logs, roughly squared
- Also under 4403.99
- Various local sawmills
- specialized timber merchants
- furniture manufacturers sourcing diverse woods
Codes often confused with 4403.99
Common mistake. A common error is classifying specific hardwoods like Oak (4403.91/92), Beech (4403.93/94), or Birch (4403.95/96) under this general code. Importers must first check if the specific genus has a dedicated subheading. Another frequent mistake is using 4403.99 for tropical woods, which are strictly classified under the 4403.4 series (e.g., Teak, Mahogany, Virola). Finally, if the wood is treated, it must move to 4403.12.
Top exporters and importers of HS 440399 (the code used for untreated logs), 2025
In 2025, the largest exporter of HS 440399 (the code used for untreated 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 untreated 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 untreated logs
Brazil classifies untreated 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 untreated logs
What is the HS code for Untreated logs?
The HS code for Untreated 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). For non-coniferous logs not elsewhere specified, the HS code is 4403.99.
How do I classify Untreated logs for customs?
Untreated 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.
Does this code cover logs used for making plywood?
Yes, as long as the logs are in the rough and untreated, they are classified here regardless of their intended use for veneer or plywood production.
Which countries are the top exporters of untreated logs (HS 440399)?
In 2025, the top exporters of HS 440399 (the code used for untreated 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 untreated logs (HS 440399)?
In 2025, the top importers of HS 440399 (the code used for untreated 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 Untreated logs the same in all countries?
The base HS code 440399 for Untreated 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 logs in Brazil?
In Brazil, untreated logs (HS 440399) is classified under NCM 4403.99.00.