# European Union tariff, chapter 44: Wood and articles of wood; wood charcoal (page 2 of 2) > The European Union tariff has 293 national lines in HS chapter 44 (wood and articles of wood; wood charcoal), under 128 subheadings in 21… Page 2 of 2. Source: https://border.bot/countries/european-union/hs-codes/44?page=2 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 44](https://border.bot/countries/european-union/hs-codes/44) Page 2 of 2: subheadings 101 to 128 of 128. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/44). ## 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](https://border.bot/countries/european-union) - Chapter: 44: Wood and articles of wood; wood charcoal ## 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. ### 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes - [4418.21](https://border.bot/countries/european-union/hs-codes/441821) Doors and their frames and thresholds: Of tropical wood (2 lines) - [4418.29](https://border.bot/countries/european-union/hs-codes/441829) Doors and their frames and thresholds: Other (2 lines) - [4418.30](https://border.bot/countries/european-union/hs-codes/441830) Posts and beams other than products of subheadings 4418.81 to 4418.89 (1 line) - [4418.40](https://border.bot/countries/european-union/hs-codes/441840) Shuttering for concrete constructional work (1 line) - [4418.50](https://border.bot/countries/european-union/hs-codes/441850) Shingles and shakes (1 line) - [4418.73](https://border.bot/countries/european-union/hs-codes/441873) Assembled flooring panels: Of bamboo or with at least the top layer (wear layer) of bamboo (2 lines) - [4418.74](https://border.bot/countries/european-union/hs-codes/441874) Assembled flooring panels: Other, for mosaic floors (1 line) - [4418.75](https://border.bot/countries/european-union/hs-codes/441875) Assembled flooring panels: Other, multilayer (1 line) - [4418.79](https://border.bot/countries/european-union/hs-codes/441879) Assembled flooring panels: Other (1 line) - [4418.81](https://border.bot/countries/european-union/hs-codes/441881) Engineered structural timber products: Glue-laminated timber (glulam) (2 lines) - [4418.82](https://border.bot/countries/european-union/hs-codes/441882) Engineered structural timber products: Cross-laminated timber (CLT or X-lam) (2 lines) - [4418.83](https://border.bot/countries/european-union/hs-codes/441883) Engineered structural timber products: I beams (2 lines) - [4418.89](https://border.bot/countries/european-union/hs-codes/441889) Engineered structural timber products: Other (2 lines) - [4418.91](https://border.bot/countries/european-union/hs-codes/441891) Other: Of bamboo (1 line) - [4418.92](https://border.bot/countries/european-union/hs-codes/441892) Other: Cellular wood panels (1 line) - [4418.99](https://border.bot/countries/european-union/hs-codes/441899) Other: Other (1 line) ### 44.19 Tableware and kitchenware, of wood - [4419.11](https://border.bot/countries/european-union/hs-codes/441911) Of bamboo: Bread boards, chopping boards and similar boards (1 line) - [4419.12](https://border.bot/countries/european-union/hs-codes/441912) Of bamboo: Chopsticks (1 line) - [4419.19](https://border.bot/countries/european-union/hs-codes/441919) Of bamboo: Other (1 line) - [4419.20](https://border.bot/countries/european-union/hs-codes/441920) Of tropical wood (2 lines) - [4419.90](https://border.bot/countries/european-union/hs-codes/441990) Other (1 line) ### 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 - [4420.11](https://border.bot/countries/european-union/hs-codes/442011) Statuettes and other ornaments: Of tropical wood (3 lines) - [4420.19](https://border.bot/countries/european-union/hs-codes/442019) Statuettes and other ornaments: Other (1 line) - [4420.90](https://border.bot/countries/european-union/hs-codes/442090) Other (7 lines) ### 44.21 Other articles of wood - [4421.10](https://border.bot/countries/european-union/hs-codes/442110) Clothes hangers (1 line) - [4421.20](https://border.bot/countries/european-union/hs-codes/442120) Coffins (2 lines) - [4421.91](https://border.bot/countries/european-union/hs-codes/442191) Other: Of bamboo (1 line) - [4421.99](https://border.bot/countries/european-union/hs-codes/442199) Other: Other (4 lines) ## 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 States](https://border.bot/countries/united-states/hs-codes/44): 556 lines, used by 1 other country - [The Harmonized System text for chapter 44](https://border.bot/hs-codes/44) Page 2 of 2: subheadings 101 to 128 of 128. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/44). - Previous chapter: [43](https://border.bot/countries/european-union/hs-codes/43) Furskins and artificial fur; manufactures thereof - Next chapter: [45](https://border.bot/countries/european-union/hs-codes/45) Cork and articles of cork ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/44.json?page=2