Chapter 44 · Wood and articles of wood
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Mahogany (Swietenia spp.)
4407.21.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 10%
- Category 10 · intermediate goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- m³
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
10% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 4407
- 4407.11.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Coniferous — Of pine (Pinus spp) 10%
- 4407.12.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Coniferous — Of fir (Abies spp.) and spruce (Picea spp.) 10%
- 4407.13.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Coniferous — Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)) 10%
- 4407.14.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Coniferous — Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)) 10%
- 4407.19.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Coniferous — Other 10%
- 4407.22.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Virola, Imbuia and Balsa 10%
- 4407.23.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Teak 10%
- 4407.25.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Dark Red Meranti, Light Red Meranti and Meranti Bakau 10%
- 4407.26.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan 10%
- 4407.27.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Sapelli 10%
- 4407.28.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Iroko 10%
- 4407.29.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Of tropical wood — Other 10%
- 4407.91.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of oak (Quercus spp.) 10%
- 4407.92.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of beech (Fagus spp.) 10%
- 4407.93.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of maple (Acer spp.) 10%
- 4407.94.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of cherry (Prunus spp.) 10%
- 4407.95.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of ash (Fraxinus spp.) 10%
- 4407.96.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of birch (Betula spp.) 10%
- 4407.97.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Of poplar and aspen (Populus spp.) 10%
- 4407.99.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm — Other — Other 10%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
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02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on