Additional US tariffs on wood

On 31 December 2025, President Trump signed the Proclamation "Amendments to Adjusting Imports of Timber, Lumber, and their Derivative Products into the United States – The White House." This postponed the planned increase in tariffs on imported wood products, including upholstered wood furniture, kitchen furniture and bathroom fixtures. The tariff increase, originally scheduled for Janaury 01, 2026, has thus been postponed; the existing additional tariffs of 25% will remain in force until the end of 2026.

The postponement is intended to allow negotiations with trading partners to continue in order to address national security concerns related to the US's dependence on foreign timber and lumber. If no agreement is reached by then, the tariff increase is now scheduled for January 01, 2027.

Overview of additional tariffs

For goods that fall under tariff headings referred to in Annex I A1(b), an additional duty of 10% will be levied on softwood and sawn timber.

For goods that fall within the tariff headings listed in Annex I A1(d), an additional duty of 25% shall be levied on upholstered wooden furniture. This rate shall be increased to 30% starting from January 01, 2027 (originally January 01, 2026) .

For products that fall within the tariff headings listed in Annex I A1(f), an additional duty of 25% shall be imposed on kitchen furniture and bathroom fittings. This applies both to finished kitchen cabinets and washstands as well as to parts intended for installation within such products. The additional duty will increase to 50% starting from January 01, 2027 (originally January 01, 2026).

Note: The current additional duties can be accessed at any time in the customs database. Updates are generally made on the cut-off date, but may be delayed by up to one working day in the event of last-minute changes.

Exceptions

Certain countries have exemptions from additional duties for the products concerned in their bilateral agreements and may therefore be subject to different customs tariffs (e.g. the UK). These exemptions can be viewed at any time in the customs database.

Drawback

Reimbursement of these additional duties is possible via a ‘duty drawback’ procedure. Whether the conditions for a refund are met must be checked with an expert on a case-by-case basis.

Reciprocal tariffs

Products affected by the new additional tariffs on wood are not subject to reciprocal tariffs. Customs tariff headings previously listed in Annex II as exemptions from reciprocal tariffs will be deleted in this context. 

Detailed information on reciprocal tariffs can be found at: US reciprocal tariffs – overview and impact / S-GE

Detailed information: CSMS # 66492057 - GUIDANCE: Section 232 Import Duties on Timber, Lumber, and their Derivative Products