Import Duties on Plywood: USA, EU, UAE & Australia
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Import duty is one of the first questions any new plywood importer asks — and one of the least clearly answered. This guide covers the rates, tariff codes, and anti-dumping context for Brazilian pine plywood in the four largest import markets.
United States
HTS Codes for pine plywood from Brazil:
| Product | HTS Code | MFN Rate |
|---|---|---|
| Softwood plywood (including pine) | 4412.31 | 8% |
| Hardwood plywood | 4412.10 | Free |
| Film-faced plywood | 4412.99 | Free–5% |
Brazil is a beneficiary of the US Generalized System of Preferences (GSP), but GSP benefits for wood products are limited. Verify current GSP eligibility with your customs broker at time of import.
Anti-dumping context: The US has active anti-dumping and countervailing duty (CVD) orders on hardwood plywood and multilayer wood flooring from China — not from Brazil. Brazilian pine plywood faces no anti-dumping duties in the US, which is a significant competitive advantage over Chinese-origin product.
CARB P2: Not a duty but a mandatory compliance requirement. Separate from tariff classification. See CARB P2 article.
European Union
CN Codes for pine plywood:
| Product | CN/TARIC classification | Base customs duty | Anti-dumping |
|---|---|---|---|
| Softwood plywood in scope | Verify exact code | Verify in TARIC | 5.4% for most Brazilian exporters; 0% for one named cooperating exporter |
| Other plywood | Verify exact code | Verify in TARIC | Depends on product scope and origin |
EU duty treatment must be checked against the exact CN/TARIC classification and the origin rules in force on the shipment date. Do not assume a blanket 0% preference for Brazilian wood products.
Anti-dumping update (15 April 2026): the European Commission imposed a definitive 5.4% anti-dumping duty on most Brazilian softwood plywood. One named cooperating exporter received a 0% company-specific rate. Confirm the producer/exporter, product scope, base customs duty and anti-dumping code in TARIC or Access2Markets with your customs broker before shipment.
United Arab Emirates (GCC)
The UAE applies a standard 5% customs duty on most wood products under the GCC Customs Union Common External Tariff.
| Product | Rate |
|---|---|
| Plywood (all types) | 5% |
| MDF panels | 5% |
| Sawn timber | 0%–5% (varies by HS code) |
Brazil and the UAE have no free trade agreement. Duty is calculated on CIF value (cost + insurance + freight to UAE port).
Australia
Australia and Brazil have no bilateral FTA. Most wood products from Brazil enter under the MFN (Most Favoured Nation) rate:
| Product | Rate |
|---|---|
| Softwood plywood | 0% |
| Hardwood plywood | 0% |
| MDF | 0%–5% |
Australia generally imposes zero duty on most timber products. The primary compliance barrier for timber imports into Australia is biosecurity — all timber must comply with the Timber Import Protocol (TIP), requiring heat treatment and phytosanitary certification. Brazilian timber exports include ISPM 15 heat treatment and MAPA phytosanitary certificates as standard.
Key takeaway
Duty can remain competitive, but it is market-, product- and exporter-specific. For the EU, budget the current TARIC base duty plus the 5.4% anti-dumping duty when applicable; do not use a blanket 0% assumption.
How to calculate landed cost
Duty is one component of landed cost. For a complete picture, importers should calculate:
Landed cost = FOB + ocean freight + insurance + duty + port handling + inland freight
A worked example for a 40'HC of 18mm A/B pine plywood FOB Paranaguá at USD 18,000:
| Cost item | Estimated amount | Notes |
|---|---|---|
| FOB value | USD 18,000 | Agreed in proforma |
| Ocean freight | USD 1,500–2,200 | Market-dependent |
| Marine insurance | USD 150–200 | ~0.8–1.1% of CIF value |
| CIF value | ~USD 19,800 | Basis for duty calculation |
| EU customs and anti-dumping duties | Verify current TARIC | Most Brazilian softwood plywood also carries 5.4% anti-dumping duty |
| USA duty (8% MFN) | ~USD 1,584 | 8% of CIF value |
| UAE duty (5%) | ~USD 990 | 5% of CIF value |
| Port handling / THC | USD 300–600 | Destination-specific |
| Inland freight | Variable | Depends on delivery point |
For EU shipments, calculate landed cost only after confirming the exact TARIC code, base customs duty, producer-specific anti-dumping rate and origin documentation with the broker.
Working with a customs broker
For most plywood importers — especially first-time importers — a licensed customs broker is essential. The broker:
- Files the customs entry on your behalf
- Classifies the product under the correct tariff code
- Applies the tariff treatment and origin documentation confirmed for the shipment
- Manages phytosanitary and biosecurity clearance
- Coordinates port release and on-carriage
Customs brokers charge a service fee (typically USD 150–400 per entry) that is recovered by the duty savings on a single container.
Duty optimisation: key points by market
EU importers — Confirm the exact TARIC classification and producer before ordering. Since 15 April 2026, most Brazilian softwood plywood is subject to a 5.4% anti-dumping duty in addition to the applicable base customs duty; one named cooperating exporter has a 0% company-specific rate.
US importers — Confirm your product is classified as softwood plywood (HTS 4412.31) rather than hardwood plywood. The rates and anti-dumping exposure differ significantly.
Australian importers — Zero MFN duty means tariff classification is less critical, but biosecurity compliance is strict. ISPM 15 heat treatment and a valid MAPA phytosanitary certificate are required for all timber.
Canada: additional market note
Canada is a growing market for Brazilian pine plywood. Canada does not apply anti-dumping duties on Brazilian timber products and has no active CVD orders. The standard MFN rate for softwood plywood (HS 4412.31) is 6% under the Canada Customs Tariff. Brazil does not currently have a free trade agreement with Canada, so MFN rates apply. Brazilian pine plywood still competes on price with US-domestic and Asian origins after duty, particularly on CDX and commodity grades.
Related reading
FOB vs CIF: Which Incoterm Is Right for Your Timber Import? · CARB P2 Pine Plywood for US Importers · EUDR and Brazilian Timber · Pine Plywood
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