European Union tariff, chapter 44: Wood and articles of wood; wood charcoal
Last updated
Key facts
- National lines
- 293
- Subheadings
- 128
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 44: Wood and articles of wood; wood charcoal
Summary
The European Union tariff has 293 national lines in HS chapter 44 (wood and articles of wood; wood charcoal), under 128 subheadings in 21 headings.
Subheadings with European Union lines
The European Union tariff has 293 national lines in HS chapter 44 (wood and articles of wood; wood charcoal), under 128 subheadings in 21 headings.
Subheadings 1 to 100 of 128, page 1 of 2.
44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
- 4401.11Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms: Coniferous1 line
- 4401.12Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms: Non-coniferous1 line
- 4401.21Wood in chips or particles: Coniferous1 line
- 4401.22Wood in chips or particles: Non-coniferous2 lines
- 4401.31Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: Wood pellets1 line
- 4401.32Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: Wood briquettes1 line
- 4401.39Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: Other1 line
- 4401.41Sawdust and wood waste and scrap, not agglomerated: Sawdust1 line
- 4401.49Sawdust and wood waste and scrap, not agglomerated: Other2 lines
44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
- 4403.11Treated with paint, stains, creosote or other preservatives: Coniferous1 line
- 4403.12Treated with paint, stains, creosote or other preservatives: Non-coniferous1 line
- 4403.21Other, coniferous: Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15cm or more4 lines
- 4403.22Other, coniferous: Of pine (Pinus spp.), other2 lines
- 4403.23Other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15cm or more4 lines
- 4403.24Other, coniferous: Of fir (Abies spp.) and spruce (Picea spp.), other2 lines
- 4403.25Other, coniferous: Other, of which the smallest cross-sectional dimension is 15cm or more2 lines
- 4403.26Other, coniferous: Other1 line
- 4403.41Other, of tropical wood: Dark Red Meranti, Light Red Meranti and Meranti Bakau1 line
- 4403.42Other, of tropical wood: Teak1 line
- 4403.49Other, of tropical wood: Other3 lines
- 4403.91Other: Of oak (Quercus spp.)1 line
- 4403.93Other: Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15cm or more1 line
- 4403.94Other: Of beech (Fagus spp.), other1 line
- 4403.95Other: Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15cm or more2 lines
- 4403.96Other: Of birch (Betula spp.), other1 line
- 4403.97Other: Of poplar and aspen (Populus spp.)1 line
- 4403.98Other: Of eucalyptus (Eucalyptus spp.)1 line
- 4403.99Other: Other1 line
44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
44.05 Wood wool; wood flour
- 4405.00Wood wool; wood flour1 line
44.06 Railway or tramway sleepers (cross-ties) of wood
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
- 4407.11Coniferous: Of pine (Pinus spp.)4 lines
- 4407.12Coniferous: Of fir (Abies spp.) and spruce (Picea spp.)4 lines
- 4407.13Coniferous: Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))4 lines
- 4407.14Coniferous: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))4 lines
- 4407.19Coniferous: Other4 lines
- 4407.21Of tropical wood: Mahogany (Swietenia spp.)3 lines
- 4407.22Of tropical wood: Virola, Imbuia and Balsa3 lines
- 4407.23Of tropical wood: Teak3 lines
- 4407.25Of tropical wood: Dark Red Meranti, Light Red Meranti and Meranti Bakau4 lines
- 4407.26Of tropical wood: White lauan, white meranti, white seraya, yellow meranti and alan4 lines
- 4407.27Of tropical wood: Sapelli3 lines
- 4407.28Of tropical wood: Iroko3 lines
- 4407.29Of tropical wood: Other8 lines
- 4407.91Other: Of oak (Quercus spp.)4 lines
- 4407.92Other: Of beech (Fagus spp.)2 lines
- 4407.93Other: Of maple (Acer spp.)3 lines
- 4407.94Other: Of cherry (Prunus spp.)3 lines
- 4407.95Other: Of ash (Fraxinus spp.)3 lines
- 4407.96Other: Of birch (Betula spp.)3 lines
- 4407.97Other: Of poplar and aspen (Populus spp.)3 lines
- 4407.99Other: Other3 lines
44.08 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
44.09 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
44.10 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
44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
- 4411.12Medium density fibreboard (MDF): Of a thickness not exceeding 5mm4 lines
- 4411.13Medium density fibreboard (MDF): Of a thickness exceeding 5mm but not exceeding 9mm4 lines
- 4411.14Medium density fibreboard (MDF): Of a thickness exceeding 9mm5 lines
- 4411.92Other: Of a density exceeding 0.8g/cm³2 lines
- 4411.93Other: Of a density exceeding 0.5g/cm³ but not exceeding 0.8g/cm³1 line
- 4411.94Other: Of a density not exceeding 0.5g/cm³2 lines
44.12 Plywood, veneered panels and similar laminated wood
- 4412.10Of bamboo3 lines
- 4412.31Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood4 lines
- 4412.33Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)12 lines
- 4412.34Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.332 lines
- 4412.39Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood4 lines
- 4412.41Laminated veneered lumber (LVL): With at least one outer ply of tropical wood3 lines
- 4412.42Laminated veneered lumber (LVL): Other, with at least one outer ply of non-coniferous wood1 line
- 4412.49Laminated veneered lumber (LVL): Other, with both outer plies of coniferous wood2 lines
- 4412.51Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood2 lines
- 4412.52Blockboard, laminboard and battenboard: Other, with at least one outer ply of non-coniferous wood1 line
- 4412.59Blockboard, laminboard and battenboard: Other, with both outer plies of coniferous wood1 line
- 4412.91Other: With at least one outer ply of tropical wood4 lines
- 4412.92Other: Other, with at least one outer ply of non-coniferous wood2 lines
- 4412.99Other: Other, with both outer plies of coniferous wood3 lines
44.13 Densified wood, in blocks, plates, strips or profile shapes
- 4413.00Densified wood, in blocks, plates, strips or profile shapes1 line
44.14 Wooden frames for paintings, photographs, mirrors or similar objects
44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood
44.16 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
- 4416.00Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves1 line
44.17 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
- 4417.00Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 44 are live on border.bot for the United States (556 lines, also used by 1 other country).
- United States556 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 44?
The European Union tariff has 293 national lines in HS chapter 44 (wood and articles of wood; wood charcoal), under 128 subheadings in 21 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.