INDUSTRY INFORMATION: Regulated Timber Products
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1 AUSTRALIAN LAWS TO COMBAT ILLEGAL LOGGING 28 April 2014 INDUSTRY INFORMATION: Regulated Timber Products Introduction From 30 th November 2014 importers into Australia of many timber products (called regulated timber products) will be required to have a due diligence system to minimise the risk of importing illegally harvested timber. The due diligence requirements are detailed in the Illegal Logging Prohibition Amendment Regulation 2013 which is part of the Illegal Logging Prohibition Act Are the products I import regulated timber products? A large number timber or timber-based items are regulated timber products. The list includes sawn timber, plywood, veneer, wood pulp, many paper products (except publications) as well as most timber furniture. A limited number of goods are either exempt or not regulated. Whether your product is a regulated timber product depends on the Tariff Classification Number applicable in the Formal Import Declaration (FID) lodged with Australian Customs. When any goods are imported into Australia they must be allocated an 8-digit Tariff Classification Number. 1 If the applicable Tariff Classification Number is listed in Schedule 1 of the Illegal Logging Prohibition Regulation 2013 then your products are regulated timber products. A list of all the regulated timber products together with a description of the common types of goods included under each heading is provided in Annex 1 of this information sheet. Note that if your product has a Tariff Classification Number that is under a 4-digit heading then all goods with classifications that begin with this 4-digit classification are regulated. If the goods come under an 8- digit number then these goods are also regulated. Some timber products may be declared and imported under different Tariff Classification Numbers (LVL and engineered wood flooring for example). Goods imported under some numbers may be regulated, some not. It is recommended that where there is some doubt about the Tariff Classification Number and whether it is a regulated timber product importers of these products undertake the due diligence requirements. Exemptions Imports of regulated timber products where the combined value of the regulated timber goods in a consignment does not exceed a customs value of $1,000 as well as those imported as personal effects are exempt. Exemptions from the requirement to undertake due diligence also apply for goods that are recycled or made from recycled materials. Recycled material is timber that has been part of another product, and that product was no longer used for its intended purpose and was a genuine waste material. By-products from manufacturing processes 2 are not regarded as recycled material. If a product is partially made from recycled material (for example a 70% recycled content paper product) only the proportion that is recycled is exempt from the due diligence requirements. For example for a 70% recycled content paper product due diligence needs to be done on the 30% virgin wood fibre. 1 An additional two code numbers are required to be recorded on import declarations for statistical purposes by the Australian Bureau of Statistics but these have no bearing on whether a product is scheduled as a regulated timber product. These two numbers are placed at the end of the Tariff Classification Code making a 10-digit number for each good imported. 2 For example products such as particleboard, paper or furniture made from offcuts, sawdust and woodchip generated by the cutting of new sawn timber.
2 Goods that are not regulated A number of imported goods made of timber or that are made from a significant proportion of wood fibre are not regulated. A list of some of the more common timber and wood fibre products which are not regulated is provided in Annex 2. It is also the case that all packaging material used exclusively to support, protect or carry another product (whether or not that product is regulated) are not regulated timber products. This includes wood boxes, pallets and dunnage as well as cardboard and paper packaging. 3 Note that while importers of exempt goods or goods that are not regulated are not required to undertake due diligence for illegally harvested wood content they may fall foul of the Illegal Logging Prohibition Act 2012 if they actually import a product that has illegally harvested wood content. To be successfully prosecuted under the Act the Commonwealth would have to prove the timber or the timber contained in these goods was illegally harvested and an importer knowingly, intentionally or recklessly imported these goods. Worked examples The following is a number of examples of whether a product would be a regulated timber product. Note that for these purposes it is irrelevant where the products are made or where the wood in the products is from. Note also that the tariff numbers provided for these examples are our assessment. Consult with your customs broker as there may be other considerations for your specific product which may mean that they fall under another tariff classification number. Example 1 Douglas fir floor joists Douglas fir sawn timber has a Tariff Classification Number of All goods imported under 4407 (apart from those exempt above) are regulated. Importers of this product must undertake due diligence for this product. Example 2 bamboo flooring Solid bamboo tongue and groove flooring has a Tariff Classification Number of Goods imported under are not regulated timber products as they are made from bamboo. Importers of this product do not need to undertake due diligence for this product. Example 3 solid American white oak tongue and groove flooring Solid oak hardwood tongue and groove flooring has a Tariff Classification Number of All goods imported under (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Example 4 wood picture frames packed in cardboard boxes on a wooden pallet Wood picture frames have a Tariff Classification Number of All goods imported under (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Cardboard packaging and wooden pallets used to support, protect and transport the goods are not regulated. Importers of this product do not need to undertake due diligence on the imported packaging. 3 Wood boxes and packaging imported as goods under 4415 are also not regulated however cardboard and paper packagings imported as goods under 4819 are regulated timber products. INDUSTRY INFORMATION: Regulated Timber Products - 28 April
3 Example 5 wood breadboard A wooden breadboard has a Tariff Classification Number of Goods imported under 4419 are not regulated timber products. Importers of this product do not need to undertake due diligence for this product. Example 6 A4 office paper made from 70% pre-consumer waste paper A4 office paper has a Tariff Classification Number of The recycled content is derived from manufacturing offcuts. All goods imported under 4802 (apart from those exempt above) are regulated. Recycled content from by-products of manufacturing processes are not exempt. Importers of this product must undertake due diligence on the entire product. Example 7 boxes of paper envelopes packed in cardboard boxes on a wooden pallet Paper envelopes have a Tariff Classification Number of All goods imported under 4817 (apart from those exempt above) are regulated. Importers of this product must undertake due diligence on the boxes and envelopes. Cardboard packaging and wooden pallets used to support, protect and transport the goods are not regulated. Importers of this product do not need to undertake due diligence on the imported packaging. Example 8 corrugated cardboard boxes Boxes made from corrugated paperboard have a Tariff Classification Number of All goods imported under 4819 (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Example 9 unassembled kitchen cupboards made from laminated particleboard Kitchen cupboards made from particleboard have a Tariff Classification Number of All goods imported under (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Example 10 bedside table made from New Zealand Pine Bedroom bedside tables made from timber have a Tariff Classification Number of All goods imported under (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Example 11 outdoor furniture made from plantation teak Outdoor furniture made from solid timber such as teak has a Tariff Classification Number of All goods imported under (apart from those exempt above) are regulated timber products. Importers of this product must undertake due diligence for this product. Example 12 dining room table made from recycled Chinese elm Dining tables made from timber have a Tariff Classification Number of % of the elm timber is recovered from old houses demolished for redevelopment. All goods imported under are regulated timber products. However products made from recycled timber are exempt. Importers of this product do not need to undertake due diligence for this product. INDUSTRY INFORMATION: Regulated Timber Products - 28 April
4 Sources The full list of regulated timber products is in Schedule 1 of the Illegal Logging Prohibition Regulation Amendment 2013 is available at The online version of the Australian Customs and Border Protection Service document titled 'Combined Australian Customs Tariff Nomenclature and Statistical Classification', commonly known as the Working Tariff is available at The full text of the Illegal Logging Prohibition Act 2012 is available at More information As 30 th November 2014 approaches more information, tools and resources to undertake due diligence will be available on the Australian industry due diligence information website The Australian Government is undertaking a range of outreach activities in capital cities and regional centres across Australia, and with trading partners across the region. If you would like more details about the information sessions or the Regulation see the Department of Agriculture website About this information This information is to assist importers and suppliers of timber and timber products into the Australian market. It has been prepared by Timber Development Association (NSW) Ltd as part of a project supported by Forest and Wood Products Australia Limited. It is based on the current text of the Australian Illegal Logging Prohibition Act 2012, the Australian Illegal Logging Prohibition Amendment Regulation 2013, the accompanying explanatory publications as well as consultation documents and other information issued by the Department of Agriculture. It is also based on the Timber Development Association s experience of working on legal timber harvesting and due diligence issues. Acknowledgments This work is supported by funding provided to Forest and Wood Products Australia by the Australian timber products industry and the Australian Government Department of Agriculture. Copyright 2014 Forest & Wood Products Australia Limited. All rights reserved. The work is copyright and protected under the terms of the Copyright Act 1968 (Cwth). All material may be reproduced in whole or in part, provided that it is not sold or used for commercial benefit and its source (Forest & Wood Products Australia Limited) is acknowledged and the above disclaimer is included. Templates may be adapted and used as stated in the documents without acknowledgement. Reproduction or copying for other purposes, which is strictly reserved only for the owner or licensee of copyright under the Copyright Act, is prohibited without the prior written consent of FWPA. Disclaimer Whilst all care has been taken to ensure the accuracy of the information contained in this publication, Forest and Wood Products Australia Limited (FWPA) and all persons associated with them as well as any other contributors, including the Commonwealth of Australia, make no INDUSTRY INFORMATION: Regulated Timber Products - 28 April
5 representations or give any warranty regarding the use, suitability, validity, accuracy, completeness, currency or reliability of the information, including any opinion or advice, contained in this publication. To the maximum extent permitted by law, FWPA and the Commonwealth, disclaim all warranties of any kind, whether express or implied, including but not limited to any warranty that the information is up-to-date, complete, true, legally compliant, accurate, non-misleading or suitable. To the maximum extent permitted by law, FWPA and the Commonwealth, exclude all liability in contract, tort (including negligence), or otherwise for any injury, loss or damage whatsoever (whether direct, indirect, special or consequential) arising out of or in connection with use or reliance on this publication (and any information, opinions or advice therein) and whether caused by any errors, defects, omissions or misrepresentations in this publication. Individual requirements may vary from those discussed in this publication and you are advised to check with State authorities to ensure building compliance as well as make your own professional assessment of the relevant applicable laws and Standards. INDUSTRY INFORMATION: Regulated Timber Products - 28 April
6 Annex 1 - List of Regulated Timber Products Wood and articles of wood Chapter 44 Heading Description Typical product 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm 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, thickness not exceeding 6 mm 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 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 4410 Particle board, oriented strand board (OSB) and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances 4412 Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Casks, barrels, vats, tubs and other coopers products and parts thereof, of wood 4418 Builders joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes Rough sawn timber Sawn timber, studs, fingerjointed columns, timber joists, all greater than 6mm Sheets of veneer less than or equal to 6mm thick Softwood tongue and groove flooring, softwood mouldings (inc. finger jointed) Hardwood tongue and grove flooring, hardwood mouldings (inc. finger jointed) Particleboard (laminated and non-laminated) and OSB panels Medium density fibreboard (MDF) panels, laminate flooring (M or HDF substrate) Plywood, LVL, engineered wood flooring (ply substrate) Densified wood supplied for electrical boards Wood picture frames or parts for frames Wood casks barrels and components (inc. staves) Wood shutters, timber windows and doors and components, engineered wood flooring, I-joists, LVL, glulam Prefabricated buildings All prefabricated buildings made from or including timber INDUSTRY INFORMATION: Regulated Timber Products - 28 April
7 Wood pulp Chapter 47 Heading Description Typical product Mechanical wood pulp Pulp used mainly in newsprint papers like light-weight coated and supercalendered papers Chemical wood pulp, dissolving grades Pulp used mainly for making rayon and cellophane 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades 4704 Chemical wood pulp, sulphite, other than dissolving grades Wood pulp obtained by a combination of mechanical and chemical pulping processes Bleached and unbleached kraft pulp used for graphic papers, tissue and carton boards, corrugated board, wrappings, sack and bag papers, envelopes and other unbleached speciality papers Bleached and unbleached pulp used for newsprint, printing & writing papers, tissue and sanitary papers Pulp used for fluting medium for corrugated board, some printing & writing paper grades INDUSTRY INFORMATION: Regulated Timber Products - 28 April
8 Paper and paper products Chapter 48 Heading Description Typical product 4801 Newsprint, in rolls or sheets Newsprint 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 Uncoated paper 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 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of 4802 or Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: -greaseproof papers Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets: -tracing papers 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 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 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 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 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 Rolls or sheets of toilet and tissue paper, paper towels and napkins. Uncoated kraft paper Other uncoated paper Greaseproof paper Tracing paper Glassine and other glazed transparent or translucent papers Uncoated composite paper Corrugated paper and cardboard Carbon paper Coated paper INDUSTRY INFORMATION: Regulated Timber Products - 28 April
9 Heading Description Typical product 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 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 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 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 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 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 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 4821 Paper or paperboard labels of all kinds, whether or not printed 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 Coated paper, coloured or printed Cigarette paper Carbon paper (other than 4809) Paper envelopes, pouches, wallets and other stationery, plain postcards Toilet paper in rolls <36cm, paper towels and serviettes, tissues in boxes Cartons and boxes used in offices and shops. Business and study books and stationery such as register, account books, note books, order books, folders Paper labels Other paper products INDUSTRY INFORMATION: Regulated Timber Products - 28 April
10 Timber and timber-based furniture Chapter 94 Heading Description Typical product Seats (other than those of 9402), whether or not convertible into beds -other seats, with wooden frames - upholstered Seats (other than those of 9402), whether or not convertible into beds -other seats with wooden frames - other Wooden furniture of a kind used in offices Wooden furniture of a kind used in the kitchen Wooden furniture of a kind used in the bedroom Upholstered sofas with wooden frames Seats and sofas with wooden frames that are not upholstered Office furniture made from wood, assembled or unassembled Kitchen furniture made from wood, assembled and unassembled, kitchen cupboards made from particleboard Bedroom furniture made from wood, assembled or unassembled Other wooden furniture Outdoor furniture made from wood, dining room tables, coffee tables, buffets, side tables, wall units, assembled or unassembled Furniture parts Furniture parts or components made from or including timber Prefabricated buildings All prefabricated buildings made from or including timber INDUSTRY INFORMATION: Regulated Timber Products - 28 April
11 Annex 2 - List of timber products that are not regulated Note that the following list does not cover all timber goods or goods made from timber or wood fibre that are not regulated. Heading Description / Chapter Typical goods Plastics and articles thereof - Chapter 39 Including goods under Heading Wood plastic composite decking, windows, doors and shutters Wood and wood articles - Chapter Fuel wood Wood kindling, pellets, briquettes 4402 Charcoal Charcoal 4404 Hoopwood; split poles; piles, pickets Split unsawn timber 4405 Wood wool; wood flour Wood flour 4406 Railway sleepers Timber railway sleepers Wood (tongue and grooved, mouldings Bamboo flooring etc) - bamboo 4415 Wood boxes, crates and pallets Wood and wood product packaging imported as packaging goods 4417 Tools, tool bodies, tool handles Wood tool and broom handles 4419 Tableware and kitchenware, of wood Wooden chopping boards and kitchen utensils 4420 Wood marquetry and inlaid wood; jewellery or cutlery cases; statuettes; furniture not falling in chapter 94 Wood ornaments, statues and jewellery cases 4421 Other articles of wood Wood clothes hangers, venetian blinds, rabbit hutches, ironing boards, pegs Pulp and paper products - Chapter Filter blocks, slabs and plates, of paper pulp Filter blocks 4814 Wallpaper and similar Wallpaper 4822 Bobbins, spools, cops and similar Cardboard spools and bobbins Printed books, newspapers, pictures - Chapter 49 Printed paper books, magazines and newspapers and pictures Articles of stone, plaster, cement, asbestos, mica or similar materials - Chapter 68 Including goods under Heading Fibre cement sheets and other products Ships, boats and floating structures - Chapter 89 Boats, yachts and vessels made from wood or containing wood Musical instruments; parts and accessories of such articles - Chapter 92 Wooden guitars, pianos, violins, maracas Furniture - Chapter 94 Seat parts made from wood Toys, games and sports requisites - Chapter 95 Wooden toys, games and sports equipment Miscellaneous manufactured articles - Chapter Works of art, collectors' pieces and antiques Chapter 97 Wood brooms and brushes; Wood pipes and pencils; Wood sieves; Sanitary towels (pads) and tampons, nappies, incontinence pads Wood works of art, collectors' pieces, sculptures and antiques INDUSTRY INFORMATION: Regulated Timber Products - 28 April
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