Chapter 44: Wood and articles of wood, wood charcoal
NIL (Not taxable)
1. Firewood or fuel wood 
2. Wood charcoal (including shell or nut charcoal), whether or not agglomerated 
5% Tax bracket
1. Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 
12% Tax bracket
All goods not specified elsewhere
1. 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.
2. 4405 Wood wool; wood flour.
3. 4406 Railway or tramway sleepers (cross-ties) of wood.
4. The following goods, namely: —
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop residues.
5. 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.
6. 4416 Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
7. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
8. 4420 Wood marquetry 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.
9. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware]
18% Tax bracket
1. Wood in the rough 
2. Wood sawn or chipped 
3. All goods [other than for match splints] 
4. 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 
5. Resin bonded bamboo mat board, with or without veneer in between
6. Bamboo flooring tiles
7. Tableware and Kitchenware of wood 
28% Tax bracket
1. Particle board, Oriented Strand Board (OSB) and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards 
2. Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards 
3. Plywood, veneered panels and similar laminated wood 
4. Densified wood, in blocks, plates, strips, or profile shapes 
5. Wooden frames for paintings, photographs, mirrors or similar objects 
6. Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes 
7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.