European Union tariff line 4407 12 90 90: Other
Last updated
Key facts
- Tariff line
- 4407 12 90 90
- Covers
- Coniferous, of fir (Abies spp.) and spruce (Picea spp.)
- Supplementary unit
- Cubic metre (m³)
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (42 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 4407.12
Summary
In the European Union tariff, line 4407 12 90 90 covers coniferous, of fir (Abies spp.) and spruce (Picea spp.). The general (MFN) duty rate is 0%. It falls under HS subheading 4407.12 in heading 44.07 (chapter 44).
What this line covers
In the European Union tariff, line 4407 12 90 90 covers coniferous, of fir (Abies spp.) and spruce (Picea spp.).
Its legal text is “Other”, read under “Coniferous” and “Of fir (Abies spp.) and spruce (Picea spp.)”.
How it is structured
It falls under HS subheading 4407.12 in heading 44.07 (chapter 44). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 44
- Wood and articles of wood; wood charcoal
- Heading 44.07
- Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
- Subheading 4407.12
- Coniferous
- Within the subheading
- Of fir (Abies spp.) and spruce (Picea spp.)
- Line 4407 12 90 90
- Other
- Supplementary unit
- Cubic metre (m³)
Duty
The general (MFN) duty rate is 0%.
The rate is published on 4407 12 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 37 origins.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Mexico (MX) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | United States (US) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | South Africa (ZA) |
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.
Other lines under 4407.12
- 4407 12 10 00End-jointed, whether or not planed or sanded
- 4407 12 20 00Planed
- 4407 12 90 10Sanded
In other countries
National tariff lines under 4407.12 are live on border.bot for the United States (8 lines, also used by 1 other country).
- United States8 lines, used by 1 other country
Frequently asked questions
What does tariff line 4407 12 90 90 cover in the European Union tariff?
In the European Union tariff, line 4407 12 90 90 covers coniferous, of fir (Abies spp.) and spruce (Picea spp.).
What is the general (MFN) duty on 4407 12 90 90 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 4407 12 00 00.
Which preferential rates apply to 4407 12 90 90?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, the United States, Samoa and South Africa.
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.