ITC (HS), 2022 IMPORT POLICY CHAPTER 44

ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

SECTION IX
WOOD AND ARTICLES OF WOOD; CORKAND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

NOTES:

1. This Chapter does not cover:

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d) Activated charcoal (heading 3802);

(e) Articles of heading 4202;

(f) Goods of Chapter 46;

(g) Footwear or parts thereof Chapter 64;

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(ij) Goods of heading 6808;

(k) Imitation jewellery of heading 7117;

(l) Goods of Section XVI or Section XVII (For example, machine parts, cases, covers, cabinets for machines and apparatus and wheel wrights’ wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n) Parts of firearms (heading 9305);

(o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or

(r) Articles of Chapter 97 (for example, works of art).

2. In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings

5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.

6. Subject to Note 1 above and except where the context otherwise requires, any reference to “wood“ in a heading of this Chapter applies also to bamboos and other materials of a woody nature.

SUB-HEADING NOTES

1. For the purposes of subheading 4401 31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.

2. For the purposes of sub-heading 440132, the expression “wood briquettes” means ¹[by-products] ^old[by products] such as cutter shavings, ¹[sawdust] ^old[saw dust] or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum crosssectional dimension greater than 25 mm;

3. For the purposes of sub-heading 440713, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.

4. For the purposes of sub-heading 4407 14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.

SUPPLEMENTARY NOTES:

1. “Marine plywood” means plywood conforming to Indian Standard Specification IS 710.

2. “Aircraft plywood” means plywood conforming to Indian Standard specification Nos. IS 709 and IS 4859.

3. For the purposes of heading 4412, the expression “similar laminated wood” includes blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued or otherwise joined together and surface with the outer plies and also panels in which the wooden core is replaced by other materials such as a layer of layers of particle board, fibre board, wood waste glued or otherwise joined together, asbestos or cork.

Policy Conditions of this Chapter:

1. The Exim entry under ITC (HS) Code No. 4416 00 10 in this Chapter shall also include used casks and barrels. Imports of all items falling in this entry shall be free.

2. Import of Sandal wood (Exim Code No. 4403 99 22) will be ‘Restricted’ and subject to a ceiling in each licensing year (Present ceiling is 4795 MT, subject to modification, if any, to be notified from time to time). Imports will be permitted only against an Import Authorisation issued in consultation with the Ministry of Environment and Forest (see Procedure is (I) below). The ceiling of Sandal wood for each financial year will be monitored by the Ministry of Environment and Forest to ensure that it is not exceeded. The license will be valid for a period of one year from the date of issue. No further revalidation of such authorisation shall be allowed.

(I) The following procedure will be followed for obtaining an Import Authorisation for Sandal wood:

(a) Applicant will submit the application in the ANF 2M of Appendices and Aayat Niryat Forms of FTP (2015-20) to the DGFT (Headquarters office), Udyog Bhawan, New Delhi – 110 011.

(b) The applicant will be required to declare the quantity of sandal wood and their specifications to be imported species-wise, quantity-wise and the country from which it is to be imported.

(c) The purpose of import must be specified. If the importer is having sandal wood based unit, it must be legally established and registered with the concerned State / UT Forest Department.

(d) In case the importer is a trader not having his own sandal wood based unit, the past performance and antecedents must be given for necessary verification.

(e) Utilisation Certificate specifying the details and necessary ‘Transit Permit’ regarding the earlier import must be specified by the applicant, for seeking permission for import of sandal wood second time.

(II) All import consignments of sandal wood must be accompanied with the following documents:

(i) The ‘Certificate of Origin’ from the country of export;
(ii) The necessary phytosanitary certificate; and
(iii) A certificate from the Government authorities of country of export stating that export of sandalwood is legally permitted from the concerned country. Before clearance of the import consignment, the customs authorities are required to verify the above documents.

(III) Applications for issuance of Import Authorisation would be considered by the Exim Facilitation Committee on merits and shall be subject to such conditions which the Committee may specify. [Policy Condition 2 incorporates: Policy Circular No. 23 (RE2007) dated 31.12.2007, read with Policy Circular No. 32 (RE2007) dated 13.3.2008 and Policy Circular No. 8 (RE2008) dated 4.6.2008]

Exim Code	Item Description	Policy	Policy Conditions
4401	FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS.
4401 10 00	Coniferous
	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
4401 11	Coniferous
4401 11 10	In logs	Free
4401 11 90	Other	Free
4401 12	Non - coniferous
4401 12 10	In logs	Free
4401 12 90	Other	Free
4401 21 00	Wood in chips or particles : -- Coniferous	Free
4401 22 00	Non-coniferous	Free
	Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
4401 31 00	Wood pellets	Free
4401 32 00	- - Wood briquettes	Free
4401 39 00	Other	Free
	- Sawdust and wood waste and scrap, not agglomerated:
4401 41 00	- - Sawdust	Free
4401 49 00	Sawdust and wood waste and scrap, not agglomerated:	Free
4402	WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED
4402 10 00	Of bamboo	Free
4402 20	- Of shell or nut:
4402 20 10	- - - Of coconut shell	Free
4402 20 90	- - - Other	Free
4403	WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED
	Treated with paint, stains, creosote or other preservatives
4403 11 00	Coniferous	Free
4403 12 00	Non - coniferous	Free
4403 21	- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more:
4403 21 10	Saw logs and veneer logs	Free
4403 21 20	Poles, pilings and posts	Free
4403 21 90	Other	Free
4403 22	Of pine (Pinus spp.), other:
4403 22 10	Saw logs and veneer logs	Free
4403 22 20	Poles, pilings and posts	Free
4403 22 90	Other	Free
4403 23	- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross- sectional dimension is 15 cm or more:
4403 23 10	Saw logs and veneer logs	Free
4403 23 20	Poles, pilings and posts	Free
4403 23 90	Other	Free
4403 24	Of fir (Abies spp.) and spruce (Picea spp.), other:
4403 24 10	Saw logs and veneer logs	Free
4403 24 20	Poles, pilings and posts	Free
4403 24 90	Other	Free
4403 25	- - Other, of which the smallest cross-sectional dimension is 15 cm or more:
4403 25 10	Saw logs and veneer logs	Free
4403 25 20	Poles, pilings and posts	Free
4403 25 90	Other	Free
4403 26	Other:
4403 26 10	Saw logs and veneer logs	Free
4403 26 20	Poles, pilings and posts	Free
4403 26 90	Other	Free
	Other, of tropical wood:
4403 41 00	Dark red meranti, light red meranti and meranti bakau	Free
4403 42 00	- - Teak	Free
4403 49 00	- - Other	Free
	*Other :*
4403 91 00	Of Oak (Quercus Spp.)	Free
4403 93 00	- - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more	Free
4403 94 00	Of beech (Fagus spp.), other	Free
4403 95 00	--Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more	Free
4403 96 00	Of birch (Betula spp.), other	Free
4403 97 00	Of poplar and aspen (Populus spp.)	Free
4403 98 00	Of eucalyptus (Eucalyptus spp.)	Free
4403 99	*Other:*
	Andaman Padauk [Pterocarous dalbaergiodes] Bonsum [Phoebe goalparensis] Gurgan [Dipterocarpus alatus] Khair [Acacia Catechu] Lampati [Duabanga grandiflora] Laurel [Terminalia alata] Paliwood [palaquium Elliplicum] and Red Sanders [Pterocar pus Sautaninus] and Rose wood [Dalbergea Latifolio]:
4403 99 11	Andaman Padauk (Pterocarous dalbaergiodes)	Free
4403 99 12	Bonsum (Phoebe goalparensis)	Free
4403 99 13	Gurgan (Dipterocarpus alatus)	Free
4403 99 14	Khair (Acacia Catechu)	Free
4403 99 15	Lampati (Duabanga grandiflora)	Free
4403 99 16	Laurel (Terminalia alata)	Free
4403 99 17	Paliwood (Palaquium Elliplicum)	Free
4403 99 18	Red Sanders (Pterocar pus Sautatinus)	Prohibited
4403 99 19	Rose Wood (Dalbergea Latifolio)	Free
	Sal (Chorea robusta, Sandalwood (Santalum album), Semul (Bombax ceiba), Walnut wood (Juglans binata), Anjam (Hardwickia binata), Sisso (Dalbergia sisso) and White cedar (Dysozylum spp.) and the like:
4403 99 21	Sal (Chorea robusta)	Free
4403 99 22	Sandal wood (Santalum albur)	Restricted	Import subject to Policy Condition 2 of the Chapter.
4403 99 23	Semul (Bombax ceiba)	Free
4403 99 24	Walnut wood (Juglans binata)	Free
4403 99 25	Anjam (Hardwickia binata)	Free
4403 99 27	Sissoo (Dalbergia sisso)	Free
4403 99 28	White cedar [Dysozylum malabaricum]	Free
4403 99 90	Other	Free
4404	HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE
4404 10 00	Coniferous	Free
4404 20	*Non-coniferous:*
4404 20 10	Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like	Free
4404 20 20	Drawn Wood	Free
4404 20 90	Other	Free
4405 00 00	Wood wool; wood flour	Free
4406	RAILWAY OR TRAMWAY SLEEPERS (CROSSTIES) OF WOOD
	Not impregnated
4406 11 00	Coniferous	Free
4406 12 00	Non - coniferous	Free
4406 91 00	Coniferous	Free
4406 92 00	Non - coniferous	Free
4407	WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 MM
	*Coniferrous:*
4407 11 00	Of pine (Pinus spp.)	Free
4407 12 00	Of fir (Abies spp.) and Spruce ( Picea spp.)	Free
4407 13 00	- - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))	Free
4407 14 00	- - Of Hem-fir (Western hemlock (Tsugaheterophylla) and fir (Abies spp.))	Free
4407 19	Other:
4407 19 10	Douglas fir (Pseudotsuga menziesii)	Free
4407 19 90	Other	Free
	*Of tropical wood*
4407 21 00	Mahogany (Swietenia spp.)	Free
4407 22 00	Virola, lmbuia and balsa	Free
4407 23 00	Teak	Free
4407 25 00	Dark Red Meranti, Light Red Meranti and Meranti Bakau	Free
4407 26 00	White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan	Free
4407 27 00	Sapelli	Free
4407 28 00	lroko.	Free
4407 29 00	- - Other	Free
	*Other :*
4407 91 00	Of oak (Quercus spp.)	Free
4407 92 00	Of beech (Fagus spp.)	Free
4407 93 00	Of maple (Acer spp.)	Free
4407 94 00	Of cherry (Prunus spp.)	Free
4407 95 00	Of ash (Fraxinus spp.)	Free
4407 96 00	Of birch (Betula spp.)	Free
4407 97 00	Of poplar and aspen (Populus spp.)	Free
4407 99	*Other:*
4407 99 20	Willow	Free
4407 99 90	Other	Free
4408	SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED, SPLICED OR END-JOINTED, OF A THICKNESS NOT EXCEEDING 6 MM
4408 10	*Coniferrous:*
4408 10 10	Sheets for plywood	Free
4408 10 20	Oak wood veneer	Free
4408 10 30	Veneer sheets, for match boxes and match splints	Free
4408 10 90	Other	Free
	*Of tropical wood*
4408 31	*Of Dark Red Meranti, Light Red Meranti and Meranti Bakau:*
4408 31 10	Sheets for plywood	Free
4408 31 20	Veneer sheets (of Rose Wood)	Free
4408 31 30	Veneer sheets, for match boxes and match splints	Free
4408 31 90	Other	Free
4408 39	*Other:*
4408 39 10	Sheets for plywoods	Free
4408 39 20	Veneer sheets (of rose wood)	Free
4408 39 30	Veneer sheets, for match boxes and match splints	Free
4408 39 90	Other	Free
4408 90	*Other:*
4408 90 10	Sheets for plywoods	Free
4408 90 20	Veneer sheets, for match boxes and match splints	Free
4408 90 90	Other	Free
4409	WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES OR FACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED
4409 00 00	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed
4409 10	*Coniferous:*
4409 10 10	Planned, Tongued, grooved, Rebated, Chamfered, V-jointed, and the like but not further moulded	Free
4409 10 20	Beadings, & mouldings (including moulded, skirting & other moulded boards)	Free
4409 10 90	Other	Free
	*Non-coniferous:*
4409 21 00	Of bamboo	Free
4409 22 00	Of tropical wood	Free
4409 29	*Other:*
4409 29 10	Planed, tongued, grooved, rebated, chamfered, V-jointed, and the like but not further moulded	Free
4409 29 20	Beadings & Mouldings (including moulded skirting and other moulded boards)	Free
4409 29 90	Other	Free
4410	PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES
	*Of wood:*
4410 11	*Particle board:*
4410 11 10	Plain particle boards	Free
4410 11 20	Insulation board and hard board	Free
4410 11 30	Veneered particle board, not having decorative veneers on any face	Free
4410 11 90	Others	Free
4410 12	*Oriented strand board (OSB):*
4410 12 10	Unworked or not further worked than sanded	Free
4410 12 90	Other	Free
4410 19 00	Other	Free
4410 90	*Other:*
4410 90 10	Plain particle board	Free
4410 90 20	Insulation board and hard board	Free
4410 90 30	Veneered particle board, not having decorative veneers on any face	Free
*4410 90 40*	*of Coir*	*free*
4410 90 50	of jute fibre	Free
4410 90 90	Other	Free
4411	FIBRE BOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES
	*Medium density fibre board (MDF):*
4411 12 00	Of a thickness not exceeding 5mm	Free
4411 13 00	Of a thickness exceeding 5mm but not exceeding 9mm	Free
4411 14 00	Of a thickness exceeding 9mm	Free
4411 92	*Of a density exceeding 0.8gm/cm³:*
	*Not mechanically worked or surface covered:*
4411 92 11	Hard board	Free
4411 92 19	Other	Free
	*Other:*
4411 92 21	Hardboard	Free
4411 92 29	Other	Free
4411 93	*Of a density exceeding 0.5gm/cm³ but not exceeding 0.8gm/cm³:*
	*Not mechanically worked or surface covered:*
4411 93 11	Insulation Board	Free
4411 93 19	Other	Free
	*Other:*
4411 93 21	Insulation board	Free
4411 93 29	Other	Free
4411 94	*Of a density not exceeding 0.5gm/cm³:*
4411 94 11	Insulation board	Free
4411 94 19	Other	Free
	*Other:*
4411 94 21	Insulation board	Free
4411 94 22	Of Coir	Free
4411 94 23	of jute fibre	Free
4411 94 29	Other	Free
4412	PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD
4412 10 00	Of bamboo	Free
4412 31	With at least one outer ply of tropical wood
4412 31 10	Decorative plywood	Free
4412 31 20	Tea chest panels or shooks, packed in sets	Free
4412 31 30	Other tea chest panels	Free
4412 31 40	Marine and aircraft plywood	Free
4412 31 50	Cuttings and trimmings of plywood of width not exceeding 5 cm	Free
4412 31 90	Other	Free
4412 33	Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.):
4412 33 10	Decorative plywood	Free
4412 33 20	Tea chest panels, shooks whether or not packed in sets	Free
4412 33 30	Marine and aircraft plywood	Free
4412 33 40	Cutting and trimmings of plywood of width not exceeding 5 cm	Free
4412 33 90	Other	Free
4412 34	Other, with at least one outer ply of non-coniferous wood not specified under sub-heading 4412 33:
4412 34 10	Decorative plywood	Free
4412 34 20	Tea chest panels, shooks whether or not packed in sets	Free
4412 34 30	Marine and aircraft plywood	Free
4412 34 40	Cutting and trimmings of plywood of width not exceeding 5 cm	Free
4412 34 90	Other	Free
4412 39	Other, with both outer plies of coniferous wood:
4412 39 10	Decorative plywood	Free
4412 39 20	Tea chest panels, shooks whether or not packed in sets	Free
4412 39 30	Marine and aircraft plywood	Free
4412 39 40	Cutting and trimmings of plywood of width not exceeding 5 cm	Free
4412 39 90	---Other -Laminated veneered lumber (LVL):	Free
4412 41 00	- With at least one outer ply of tropical wood	Free
4412 42 00	- - Other, with at least one outer ply of non-coniferous wood	Free
4412 49 00	- - Other, With both outer plies Of coniferous Wood	Free
	Blockboard, laminboard and battenboard:
4412 51 00	- - With at least one outer ply of tropical wood	Free
4412 52 00	- - Other, with at least one outer ply of non-coniferous wood	Free
4412 59 00	- - Other, with both outer plies of coniferous wood	Free
	- Other:
4412 91	- - With at least one outer ply of tropical wood:
4412 91 10	- - - Decorative plywood	Free
4412 91 20	- - - Tea chest panel or shooks, packed in sets	Free
4412 91 30	- - - Marine and aircraft plywood	Free
4412 91 40	- - - Cuttings and trimmings of plywood of which not exceeding 5cm	Free
4412 91 90	- - - Other	Free
4412 92	- - Other, with at least one outer ply of non-coniferous wood:
4412 92 10	- - - Decorative plywood	Free
4412 92 20	- - - Tea chest panel or shooks, packed in sets	Free
4412 92 30	- - - Marine and aircraft plywood	Free
4412 92 40	- - - Cuttings and trimmings of plywood of which not exceeding 5cm	Free
4412 99	*- - Other, with both outer plies of coniferous wood:*	Free
4412 99 10	Decorative plywood	Free
4412 99 20	Tea chest panel or shooks, packed in sets	Free
4412 99 30	Marine and Aircraft plywood	Free
4412 99 40	Cuttings and trimmings of plywood of width not exceeding 5cm	Free
4412 99 90	Other	Free
4413 00 00	Densified wood, in blocks, plates, strips, or profile shapes	Free
4414	Wooden frames for paintings, photographs, mirrors or similar objects.
4414 10 00	- Of tropical wood	Free
4414 90 00	- Other	Free
4415	PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD ; CABLE-DRUMS OF WOOD ; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD
4415 10 00	Cases, boxes, crates, drums and similar packings; cable-drums	Free
4415 20 00	Pallets, box pallets and other load boards; pallet collars	Free
4416	CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES
4416 00	*Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves:*
4416 00 10	Casks, barrels, vats and tubs	Free
4416 00 20	Other coopers' products	Free
	*Parts (of wood):*
4416 00 91	Riven or sawn staves of wood not further prepared	Free
4416 00 99	Other	Free
4417 00 00	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood ; boot or shoe lasts and trees , of wood	Free
4418	BUILDERS' JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES
	- Windows, French-windows and their frames:
4418 11 00	- - Of tropical wood	Free
4418 19 00	- Other	Free
	- Doors and their frames and thresholds:
4418 21	- - Of tropical wood:
4418 21 10	- - - Flush doors	Free
4418 21 20	- - - Frames and thresholds of flush doors	Free
4418 21 90	- - - Other	Free
4418 29	- - Other:
4418 29 10	- - - Flush doors	Free
4418 29 20	- - - Frames and thresholds of flush doors	Free
4418 29 90	- - - Other	Free
4418 30 00	Posts and beams other than products of sub-headings 4418 81 to 4418 89	Free
4418 40 00	Shuttering for concrete constructional work	Free
4418 50 00	Shingles and Shakes	Free
	Assembled flooring panels :
4418 73 00	Of bamboo or with at least the top layer (wear layer) of bamboo	Free
4418 74 00	Other, for mosaic floors	Free
4418 75 00	Other, multilayer	Free
4418 79 00	Other	Free
	- Engineered structural timber products:
4418 81 00	- - Glue-laminated timber (glulam)	Free
4418 82 00	- - Cross-laminated timber (CLT or X-lam)	Free
4418 83 00	- - I beams	Free
4418 89 00	- - Other	Free
	Other
4418 91 00	Of bamboo	Free
4418 92 00	- - Cellular wood panels	Free
4418 99 00	Other	Free
4419	TABLEWARE AND KITCHENWARE, OF WOOD
4419 00 00	Tableware and kitchenware, of wood
4419 11 00	Bread boards, chopping boards and similar boards	Free
4419 12 00	Chopsticks	Free
4419 19 00	Other	Free
4419 20 00	- of tropical wood	Free
4419 90	Other:
4419 90 10	Bread boards, chopping boards and similar boards	Free
4419 90 20	Chopsticks	Free
4419 90 90	Other	Free
4420	WOOD MAREQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94
4420 00 00	Wood marequetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in chapter 94
4420 11 00	- - Of tropical wood	Free
4420 19 00	- - Other	Free
4420 90	*Other:*
4420 90 10	Wood marquetry and inlaid wood	Free
4420 90 90	Other	Free
4421	OTHER ARTICLES OF WOOD
4421 10 00	- Clothes hangers	Free
4421 20 00	- Coffins	Free
	*Other :*
4421 91	Of bamboo
4421 91 11	For cotton machinery	Free
4421 91 19	Other	Free
4421 91 20	Wood paving Blocks	Free
4421 91 30	Match splints	Free
4421 91 40	Pencil slats	Free
4421 91 50	Parts of wood, namely oars, paddles and rudders for ships, boats and other similarfloating structures	Free
4421 91 60	Parts of domestic decorative articles used as tableware and kitchenware	Free
4421 91 70	Articles of densified wood not included or specified elsewhere	Free
4421 91 90	Other	Free
4421 99	Other
	Spools, cops, bobbins, sewing thread reels and the like of turned wood:
4421 99 11	For cotton machinery	Free
4421 99 12	For jute machinery	Free
4421 99 13	For silk regenerated and synthetic fibre machinery	Free
4421 99 14	For other machinery	Free
4421 99 19	Other	Free
4421 99 20	Wood paving Blocks	Free
4421 99 30	Match splints	Free
4421 99 40	Pencil slats	Free
4421 99 50	Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures	Free
4421 99 60	Parts of domestic decorative articles used as tableware and kitchenware	Free
4421 99 70	Articles of densified wood not included or specified elsewhere	Free
4421 99 90	Other	Free

1. Substituted Vide Notification No. 20/2015-2020 Dated 07.07.2022