Import Duties on Plywood: USA, EU, UAE & Australia

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.

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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.

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European Union

CN Codes for pine plywood:

Product	CN Code	MFN Rate	GSP Rate (Brazil)
Conifer plywood (pine, fir)	4412.31	10%	0%
Other plywood	4412.99	10%	0%

Brazil benefits from the EU's Generalised Scheme of Preferences (GSP), reducing most wood product duties to 0%. This applies to plywood, MDF, sawn timber, and solid wood panels from Brazil.

Confirm GSP status with a valid EUR.1 or Form A certificate of origin issued by Brazilian customs at time of export.

Anti-dumping: The EU has anti-dumping duties on birch plywood from Russia and some Chinese plywood products. Brazilian pine plywood is not subject to any EU anti-dumping measures.

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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).

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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.

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Key takeaway

For most markets, the cost of duty on Brazilian pine plywood is competitive or zero — especially in the EU (0% under GSP) and Australia (0% MFN). The anti-dumping context is particularly important for US buyers who may otherwise default to Chinese-origin product carrying 25%+ duties.

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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 duty (0% GSP)	USD 0	Brazil GSP — confirm EUR.1 required
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

The EU's 0% GSP rate for Brazilian plywood is the most significant duty advantage — it makes Brazilian pine plywood the lowest-landed-cost certified option for most European importers.

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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 for applicable duty preferences (GSP, EUR.1)
• 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.

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Duty optimisation: key points by market

EU importers — Always request an EUR.1 Movement Certificate from EBP. Without it, you pay 10% MFN duty instead of 0% GSP. One document per shipment, prepared at time of export.

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.

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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.

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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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