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HS Code 4403.25 : Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more

The 6-digit Harmonized System (HS) code for wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, other, coniferous, other, of which the smallest cross-sectional dimension is 15 cm or more is 4403.25. Under the 2026 Peru (SUNAT), the representative MFN general duty rate is 0% [SUNAT Peru].

Chapter

Ch 44

Heading

4403

Subheading

4403.25

PE MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 44

Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared

Heading 4403

4403

Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared

Subheading .25

.25

Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Peru (SUNAT Aduanas)

4403.25

Representative MFN Ad Valorem Rate

Verified July 2026 · SUNAT Source

MODULE 5: PERU IMPORT DUTY & IGV BREAKDOWN

SUNAT Base MFN Duty

Ad Valorem Tariff [SUNAT]

Impuesto General a las Ventas (IGV+IPM)

18.00 %

CIF + Duty Base [IGV 16% + IPM 2%]

De Minimis Threshold

USD $200

Customs Exemption

Notice: Peruvian customs entry, NANDINA tariff classification, MFN duty rates, and 18% IGV/IPM are governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Always verify declarable lines with SUNAT prior to import.

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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: PERU Trade Remedies & Safeguards

SUNAT (Superintendencia Nacional de Aduanas) Anti-Dumping / Trade Defence

Standard SUNAT Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more.
FTA	Peru Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more

MODULE 11: SUNAT Advance Classification Ruling

Legally binding classification rulings issued by SUNAT for HS 4403.25.

Query official SUNAT portal:

Search SUNAT Portal for 4403.25 →

SUNAT Peru Customs Lines (4403.25)

National line-level (8/10-digit) detail for Peru (SUNAT): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (SUNAT Peru).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
4403.11	Subheading under Heading 4403	HS 4403.11 Peru Duty & Entry Rules →
4403.12	Subheading under Heading 4403	HS 4403.12 Peru Duty & Entry Rules →
4403.21	Subheading under Heading 4403	HS 4403.21 Peru Duty & Entry Rules →
4403.22	Subheading under Heading 4403	HS 4403.22 Peru Duty & Entry Rules →

Official Primary Sources & Authority References

SUNAT Peru Customs Portal ↗

Official Peru SUNAT tariff schedule, 18% IGV, and CPTPP rules.

SUNAT Advance Classification Ruling System ↗

SUNAT official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more?

Under WCO Harmonized System 2022 and United States (USITC HTS), Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more is classified under HS 4403.25 (Heading 4403, Chapter 44). The representative PE MFN general duty rate is 0%.

How is HS 4403.25 distinguished within Heading 4403 (Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared)?

Heading 4403 covers Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared. Subheading 4403.25 specifically isolates Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 4403.

What are the primary candidate subheadings related to HS 4403.25?

Related subheadings under Heading 4403 include 4403.11, 4403.12, 4403.21, 4403.22, 4403.23, 4403.24, 4403.26, 4403.41. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 4403.25 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more?

Commercial shipments of Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 4403.25?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 4403.25 in Peru?

Commercial imports of Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Other, of which the smallest cross-sectional dimension is 15 cm or more under HS 4403.25 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Peru?

The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Peru?

Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 4403.25 are administered by SUNAT (Superintendencia Nacional de Aduanas).

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