HS Heading 4410
Particle board, oriented strand board (OSB) and similar board (e.g. waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
4 tariff lines in this heading, within chapter 44 (Wood and articles of wood; wood charcoal). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 44101100 | Particle board | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 44101200 | Oriented standard board (OSB) | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 44101900 | Particle board, ori. strand board (OSB) and si. board, Exclu.Particle&Oriented | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
| 44109000 | Particle board,ori.strn board (OSB)&simi.board of wood?other organic bin. subst | 25 | 10 | 15 | 5 | 5 | 7.5 | 80.18% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 10,673,151 (112,970 kg) under this heading, across 3 of its 4 tariff lines. The remaining 1 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 1 | 5,018 kg | BDT 4,469,882 |
| January 2026 | 2 | 19,272 kg | BDT 1,101,027 |
| February 2026 | 1 | 46 kg | BDT 13,106 |
| March 2026 | 3 | 48,714 kg | BDT 3,312,541 |
| April 2026 | 2 | 38,390 kg | BDT 1,599,145 |
| May 2026 | 3 | 1,530 kg | BDT 177,450 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 1,239,713 (17,393 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 10.4% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.