Under Australia’s illegal logging laws, a regulated timber product is a wood, pulp or paper product listed in Schedule 1 of the Illegal Logging Prohibition Regulation 2012.
When importing these products into Australia, you must do due diligence unless your product is exempt (see below).
Schedule 1 defines regulated timber products by their international Harmonized System tariff codes. This includes:
- Chapter 44 – for wood and articles of wood
- Chapter 47 – for pulp of wood
- Chapter 48 – for paper and paperboard
- Chapter 94 – for furniture
Code 4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
Code 4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
Code 4408
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
Code 4409.10.00
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, ends or faces, whether or not planed, sanded or end-jointed:
- coniferous
Code 4409.22.00
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, ends or faces, whether or not planed, sanded or end-jointed:
- of tropical wood
Code 4409.29.00
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, ends or faces, whether or not planed, sanded or end-jointed:
- non-coniferous--other
Code 4410
Particle board, oriented strand board (osb) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
Code 4411
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.
Code 4412
Plywood, veneered panels and similar laminated wood.
Code 4413.00.00
Densified wood, in blocks, plates, strips or profile shapes.
Code 4414
Wooden frames for paintings, photographs, mirrors or similar objects.
Code 4416.00.00
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves.
Code 4418
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
Code 4701.00.00
Mechanical wood pulp.
Code 4702.00.00
Chemical wood pulp, dissolving grades.
Code 4703
Chemical wood pulp, soda or sulphate, other than dissolving grades.
Code 4704
Chemical wood pulp, sulphite, other than dissolving grades.
Code 4705.00.00
Wood pulp obtained by a combination of mechanical and chemical pulping processes.
Code 4801
Newsprint, in rolls or sheets.
Code 4802
Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of 4801 or 4803; hand-made paper and paperboard.
Code 4803
Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets.
Code 4804
Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or 4803.
Code 4805
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter.
Code 4806.20.00
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:
- greaseproof papers
Code 4806.30.00
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:
- tracing papers
Code 4806.40.00
Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets:
- glassine and other glazed transparent or translucent papers
Code 4807.00.00
Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.
Code 4808
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in 4803.
Code 4809
Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
Code 4810
Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.
Code 4811
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in 4803, 4809 or 4810.
Code 4813
Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
Code 4816
Carbon paper, self-copy paper and other copying or transfer papers (other than those of 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
Code 4817
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
Code 4818
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
Code 4819
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
Code 4820
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
Code 4821
Paper or paperboard labels of all kinds, whether or not printed.
Code 4823
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
Code 9401.61.00
Seats (other than those of 9402), whether or not convertible into beds, and parts thereof:
- other seats, with wooden frames-upholstered
Code 9401.69.00
Seats (other than those of 9402), whether or not convertible into beds, and parts thereof:
- other seats with wooden frames-other
Code 9403.30.00
Other furniture and parts thereof:
- wooden furniture of a kind used in offices
Code 9403.40.00
Other furniture and parts thereof:
- wooden furniture of a kind used in the kitchen
Code 9403.50.00
Other furniture and parts thereof:
- wooden furniture of a kind used in the bedroom
Code 9403.60.00
Other furniture and parts thereof:
- other wooden furniture
Code 9403.91.00
Other furniture and parts thereof:
- parts
Code 9406.10.00
Prefabricated buildings:
- of wood
Download the Regulated Timber Products – Summary of tariff codes
Regulated Timber Products – Summary of tariff codes (PDF 560 KB)
Regulated Timber Products – Summary of tariff codes (DOCX 17 KB)
If you have difficulty accessing these files, visit web accessibility for assistance.
Exemptions
The following products are exempt from the due diligence requirements:
- Products imported into Australia where the combined value of the regulated timber products in the consignment does not exceed $1000.
- Products made from post-consumer recycled material (see below).
- Products partly made from post-consumer recycled material. In this situation, only the recycled part of the product is exempt. You still need to do due diligence on the other regulated elements.
Case Study
Serena is importing a mixed consignment of commercial goods into Australia. The total value of the consignment is $30,000. This includes a selection of paper products worth $900. No other regulated timber products are contained in this consignment. As the value of the regulated timber products does not exceed $1000, they are exempt and Serena does not need to do due diligence.
Case study
Lee imports timber tables to sell in his furniture store. The table top is made of recycled timber planks. The frame and legs are made from new timber. Lee confirms the table top meets the illegal logging law’s definition of recycled material (see below). He collects documents to support his claim. He then conducts due diligence on the frame and legs which are made from new timber.
Recycled material
Timber in a regulated timber product is considered recycled material if:
- the material has been part of another product; and
- at the time a material was removed from that product, it was no longer in use and the material was considered waste; and
- the material has been used as raw material in the regulated timber product.
Case study
Fadel is importing a range of second hand timber panels from stripped and deconstructed boats. Because the boats are no longer in use and the panels are effectively waste, Fadel decides that the timber meets the law’s requirements. He keeps suitable records to justify his claims, and imports the timber without having to do more due diligence.
Material is not considered recycled if it is the by-product of manufacturing. For example, sawdust or off-cuts from sawn timber used to make particle board or medium density fibreboard. These materials are regulated.
Other non-regulated products
Due diligence is not required for the packaging material used to support, protect or carry a product that is being imported.
However, if the packaging materials are the main product being imported, and are covered by a regulated tariff code, you must do due diligence.
Case Study
Sofia has a stationery business that imports a wide range of products, from pens to decorative gift boxes. Researching her due diligence obligations, Sofia concludes the packaging materials used to transport most of her goods (such as crates and timber pallets) are not regulated. However, as the gift boxes are the primary goods being imported, and fall within one of the regulated tariff codes, she needs to do due diligence on the boxes.
Materials such as bark, cork, osier, vegetable parchment, rice, bamboo and rattan are not considered timber. They are not regulated under the illegal logging laws.
Questions and answers
The Department of Home Affairs provides information on tariff classification. Alternatively, if you use a customs broker, you may wish to contact them for this information.
If your product does not contain any timber or wood-fibre content (in any shape or form), then you do not need to do due diligence.
You do not need to do due diligence on wood, pulp or paper products that fall outside the regulated tariff codes. This could include items such as wooden musical instruments, sporting equipment, and printed paper products.
However, you must not import any product that contains illegally logged timber. You should keep this in mind when deciding whether to import a timber product that is not regulated. If you suspect the product includes illegal timber, you should not import it.
Yes. You still need to do due diligence on the timber contained in the product.
Yes. Both MDF and plywood are regulated timber products and require due diligence to be undertaken prior to import.
If the product is 100 years or older, it will fall under an ‘antique’ tariff code that is not regulated and you do not need to do due diligence.
For products less than 100 years old, you will need to do due diligence. In these situations, it’s important to consider what information is ‘reasonably practicable’ to gather on the product.
For more information, see Step 2 on due diligence for importers.
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