Wooden Pallet HS Code and Import-Export Tariffs (2026 Guide)

The HS code for wooden pallets is 44152000, a classification code under Chapter 44 (Wood and articles of wood). For international buyers importing wooden pallets from Vietnam, understanding this code, the applicable import and export tariffs, and customs procedures helps you calculate landed cost accurately, avoid shipments being held at port, and optimise logistics. This guide explains how to look up the HS code, compares tariffs across pallet types, and provides a document checklist for import and export.

Vietnam is one of the most cost-competitive sources of wooden pallets in the region. But if the goods are not classified under the correct HS code, importers can face shipments held at port, additional duties, or rejection due to missing phytosanitary documents. The sections below help you avoid these issues, whether you are importing pallets into your own market or sourcing them FOB Vietnam.

1. What Is the Wooden Pallet HS Code? Structure of 44152000

The HS code (Harmonized System code) is an international product classification system used in more than 200 countries. Customs authorities worldwide use it to declare goods, calculate duty rates, and compile trade statistics. The same code applies in your country and in Vietnam, which makes it the reference point for any cross-border pallet shipment.

Wooden pallet HS code: 44152000

Level	Code	Description
Chapter	44	Wood and articles of wood
Heading	4415	Cases, boxes, crates, pallets and assembled wooden components
Full code	44152000	Pallets (including box pallets) and other load boards, of wood

Code 44152000 covers all types of wooden pallet: pine pallets, acacia pallets, LVL pressed pallets, EPAL pallets, custom pallets, and box pallets. This means you do not need to distinguish by timber species or design - this single code applies to the whole category.

Important note: Both untreated wooden pallets (not yet ISPM 15 treated) and heat-treated pallets use the same HS code 44152000. The difference is not in the HS code but in the accompanying documentation (the phytosanitary certificate). The customs classification stays the same; the compliance paperwork is what changes.

2. Wooden Pallet Import Tariffs 2026 - Full Comparison Table

Import tariffs on wooden pallets in 2026 depend on the country of origin and the free trade agreements (FTAs) in force with the importing country. The table below reflects the rates applied in Vietnam; if you import wooden pallets into another market, use it as a reference framework and confirm the rate against your own customs tariff schedule.

Duty type	Rate	Notes
MFN (Most Favoured Nation)	20%	Default rate when no FTA applies
EVFTA (EU)	0%	Reduced to 0% from 2023
CPTPP (Japan, Australia, Canada, etc.)	2-5%	Phased reduction by schedule
RCEP (China, South Korea, ASEAN)	3-8%	Phased reduction by commitment
Import VAT	8%	Calculated on CIF value plus import duty

For import procurement teams: The real cost of imported wooden pallets is not just the purchase price. You need to add import duty (20% MFN, or 0-8% under an FTA) plus 8% VAT on the full CIF value (goods + international freight + insurance). For example, a pallet imported at a CIF value of USD 100 carries 20% MFN duty = USD 20, and 8% VAT = USD 9.60. Total added cost is 29.6%. Check whether your supplier's country of origin qualifies under an FTA (EVFTA, CPTPP, RCEP) to bring the duty rate down to 0-8%. (Domestic FOB Vietnam reference pricing is available on request; USD pricing on request.)

3. Wooden Pallet Export Duty (0%) - A Strong Advantage for Buyers Sourcing From Vietnam

One of the biggest advantages of Vietnamese wooden pallets is the 0% export duty. This means the manufacturer pays no export tax when shipping abroad, unlike some other timber products (for example, sawn timber blocks carry a 10% export duty). For an overseas buyer, this keeps the FOB Vietnam price competitive against pallets sourced from other countries.

However, the 0% rate only applies when the following conditions are fully met:

• A Certificate of Origin (C/O) issued by the competent authority.
• Pallets heat treated to ISPM 15 standard (where the destination market requires it).
• A Phytosanitary Certificate from the Plant Protection Department.
• Customs declaration under the correct HS code 44152000 and the correct destination country.

For export and sourcing teams: To capture the full benefit of the 0% export duty, preparation must start at the production stage. Pallets must be heat treated (if shipping to the EU, US, Australia, Japan - most markets) with a clear IPPC mark, and the timber moisture content must be below 18% to avoid rejection at the destination. Confirm the importing country's customs requirements early to know whether a separate fumigation or treatment certificate is needed. A mistake at this stage can hold a shipment for 2-3 weeks at port, adding demurrage and storage cost. See our guide on ISPM 15 heat-treated pallets for the full compliance path.

4. HS Code and Tariff Comparison Across Pallet Types (Wood vs Plastic vs Paper vs Steel vs Aluminium)

Depending on your operation, you may be weighing wooden pallets against other materials. The table below compares HS code, MFN import duty, and key characteristics for each type so you can benchmark total cost and compliance burden.

Pallet type	HS Code	MFN Import Duty	Characteristics
Wooden pallet	44152000	20%	Lowest price, 3-5 year service life, requires heat treatment for export
Plastic pallet	39239090	15%	Reusable 10+ years, no heat treatment needed, but 2-3x the price
Paper pallet	48239099	20%	Light, recyclable, but moisture-prone and short life (1-2 uses)
Steel pallet	73269099	10%	Most durable (15+ years), highest load capacity, but heavy and most expensive
Aluminium pallet	76169990	25%	Light, rust-free, most expensive, used in chemical and oil and gas industries

Based on the table above, wooden pallets remain the most cost-effective choice for most logistics, warehousing, and export applications. They have the lowest unit price, 20% MFN import duty (or 0% under EVFTA), and a large established manufacturing base in Vietnam. Switch to plastic pallets only when long-term reuse is critical (cold chain, pharmaceutical) or to steel pallets when the load exceeds 1,500 kg. For a deeper comparison, see wooden vs plastic pallets.

5. Customs Procedures for Importing and Exporting Wooden Pallets - Detailed Checklist

The import and export process for wooden pallets follows a set of administrative steps. A small error can lead to goods being held at port for days, causing storage cost and delay. The checklists below outline both directions; the export procedure is the relevant one for an overseas buyer sourcing FOB Vietnam.

5.1 Wooden Pallet Import Procedure

• Step 1: Confirm the HS code (44152000) with a customs broker or the customs authority.
• Step 2: Request the Invoice, Packing List, and Bill of Lading (B/L) or Air Waybill (AWB) from the overseas supplier.
• Step 3: Check the Certificate of Origin (C/O) from the country of origin to determine the applicable FTA (EVFTA 0%, CPTPP 2-5%, RCEP 3-8%, or MFN 20%).
• Step 4: File the customs declaration with HS code 44152000, the CIF value (Cost + Insurance + Freight), and the correct country of origin.
• Step 5: Submit the file at the port or nearest customs branch (usually via a customs broker).
• Step 6: Await inspection (document check, or physical inspection if randomly selected or flagged).
• Step 7: Pay import duty + VAT (usually via bank). Duty = CIF value x 20% MFN. VAT = (CIF value + import duty) x 8%.
• Step 8: Obtain the Release Order and complete clearance.

Timeline: Typically 3-5 working days with no physical inspection. If a physical inspection is required, allow an additional 2-3 days.

5.2 Wooden Pallet Export Procedure

• Step 1: Prepare the pallets to export specification: moisture content below 18%, no water rot, no warping over 5mm.
• Step 2: Heat treat the pallets to ISPM 15 standard (for the EU, US, Australia, Japan, Canada) or verify the importing country's specific requirements.
• Step 3: Obtain the Phytosanitary Certificate from the Plant Protection Department. Requirements: treated pallets + commercial invoice + on-site inspection certificate.
• Step 4: Obtain the Certificate of Origin (C/O) from the Vietnam Chamber of Commerce and Industry (VCCI) to qualify for FTA preferences.
• Step 5: Prepare the Invoice, Packing List, and export declaration under HS code 44152000.
• Step 6: Book the container or truck and move the goods to the port or airport.
• Step 7: File the export declaration at customs (via a broker or directly).
• Step 8: Await inspection and obtain the cleared export declaration. No duty is payable (export duty is 0%).
• Step 9: Hand over the goods to the international carrier (forwarder or FOB seller).

Timeline: Typically 5-7 working days from filing to release, depending on port loading conditions.

6. For Buyers and Export Teams: Documents Required for ISPM 15 Heat Treatment

If you are an importer specifying pallets from a Vietnamese supplier, the most important thing is not only that the pallets are well built, but that they meet the ISPM 15 standard. This is the mandatory phytosanitary requirement for export to most developed markets. You can learn how to verify treatment yourself in our guide on how to read the IPPC stamp.

Mandatory documents for ISPM 15 heat-treated wooden pallets:

• 1. Heat Treatment Certificate: States the treatment date, temperature (minimum 56 deg C core for 30 minutes, or 60 deg C for 15 minutes), duration, and batch number. Must be issued by the production facility or a licensed treatment company.
• 2. Clear IPPC mark: Branded or stencilled on all 4 stringer faces of the pallet. The mark includes the IPPC symbol + country of origin (VN) + facility registration number + treatment method (HT = heat treatment, or MB = methyl bromide). Example: [IPPC Logo] VN 123 HT.
• 3. Phytosanitary Certificate: Issued by the Plant Protection Department after on-site inspection. Includes shipment details, quantity, treatment date, and heat treatment certificate number.
• 4. Detailed Invoice and Packing List: States the timber species (pine, acacia, LVL, etc.), pallet count, dimensions (length x width x height), weight, and destination country.
• 5. Certificate of Origin (C/O): Required to claim FTA preferences. Issued by the Vietnam Chamber of Commerce and Industry (VCCI) or a notary authority.

Common mistake: Manufacturers often omit the IPPC mark or stamp it unclearly, which leads to rejection at the destination port. The IPPC mark must be legible, not faded, and not covered by plastic wrap or paper lining. The US, EU, and Australia are strict on this requirement - even a single pallet in a shipment without a clear mark can cause the entire consignment to be rejected.

Frequently Asked Questions About Wooden Pallet HS Code and Tariffs

1. Does an untreated wooden pallet have a different HS code?

No. The HS code is 44152000 whether the pallet is heat treated or not. The HS code classifies goods by material and function, not by treatment status. The difference lies in the accompanying documents: untreated pallets do not require a phytosanitary certificate (and can move freely where treatment is not required), while heat-treated pallets must carry a phytosanitary certificate and IPPC mark to be accepted in most markets.

2. Can the import duty on wooden pallets be reduced below 20%?

Yes, if you import from a country that has an FTA in force. Into Vietnam, EVFTA (EU) is 0%, CPTPP (Japan, Australia, Canada) is 2-5%, and RCEP (China, South Korea, ASEAN) is 3-8%. To claim FTA treatment, you need a Certificate of Origin (C/O) from the exporting country confirming the goods originate there. A forged C/O or one that fails the rules of origin will be rejected by customs, and the MFN 20% rate will apply.

3. Do EPAL pallets and standard wooden pallets have different HS codes?

No. Both EPAL (Euro pallets) and standard commercial wooden pallets use HS code 44152000. The EPAL standard only governs dimensions and weight (1,200 x 1,000 x 144mm, maximum 25 kg); it does not affect the HS code. Import duty on EPAL and standard pallets is identical: 20% MFN or 0-8% under an FTA. See our guide on EPAL EUR pallets for the full specification.

4. Could the export duty on wooden pallets increase?

There is currently no plan to raise the export duty on wooden pallets above 0%. However, if the government changes policy to protect forest resources, a value-added export charge could be introduced. To stay current, check the Vietnam Customs authority or a trade advisory service regularly for tariff updates.

Conclusion

The wooden pallet HS code 44152000 is a globally standardised classification. Understanding the code and the related tariffs helps you:

• Calculate landed import cost accurately (MFN 20% or FTA 0-8% + 8% VAT).
• Choose the most cost-effective sourcing route based on FTA coverage.
• Prepare export documents correctly (ISPM 15 treatment, IPPC mark, phytosanitary certificate, C/O).
• Avoid shipments being held at port due to administrative errors.
• Optimise logistics cost and delivery time.

Browse our full range of export-ready wooden pallets, each supplied with complete documentation and HS code information.

If you need detailed advice on the HS code, customs procedures, or export documentation for wooden pallets, request a quote (RFQ) and our team will respond. With over 15 years of experience manufacturing and exporting wooden pallets from Vietnam, we help international buyers ship with confidence.