{
  "summary": "The European Union tariff splits HS 4407.14 (coniferous: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))) into 4 national lines: 4407 14 00 10 (end-jointed, whether or not planed or sanded), 4407 14 00 20 (planed), 4407 14 00 91 (sanded) and 4407 14 00 99 (other). The general (MFN) duty is 0% on all 4 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4407.14",
      "source": null,
      "url": "https://border.bot/hs-codes/440714"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "4",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "44: Wood and articles of wood; wood charcoal",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 4407.14?",
      "answer": "The European Union tariff splits HS 4407.14 (coniferous: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))) into 4 national lines: 4407 14 00 10 (end-jointed, whether or not planed or sanded), 4407 14 00 20 (planed), 4407 14 00 91 (sanded) and 4407 14 00 99 (other)."
    },
    {
      "question": "What is the duty on HS 4407.14 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 4 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4407.14",
      "text": [
        "The European Union tariff splits HS 4407.14 (coniferous: Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))) into 4 national lines: 4407 14 00 10 (end-jointed, whether or not planed or sanded), 4407 14 00 20 (planed), 4407 14 00 91 (sanded) and 4407 14 00 99 (other).",
        "The general (MFN) duty is 0% on all 4 lines."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4407.14 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
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      "name": "European Union",
      "slug": "european-union"
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    "schedule": {
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    "localTaxes": [
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    "localDeminimis": [
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        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
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        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "ratesLive": true,
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "44",
      "description": "Wood and articles of wood; wood charcoal"
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    "heading": {
      "code": "4407",
      "description": "Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm"
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        "description": "End-jointed, whether or not planed or sanded",
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "label": "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…"
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                "label": "EEA - European Economic Area"
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                "label": "Switzerland"
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                "label": "Côte d'Ivoire"
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                "label": "Chile"
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                "label": "Cameroon"
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                "label": "Colombia"
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                "label": "Algeria"
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                "label": "Georgia"
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                "label": "Ghana"
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                "label": "Israel"
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                "label": "Jordan"
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              {
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                "label": "South Korea"
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              {
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              {
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                "label": "Morocco"
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              {
                "code": "MD",
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                "code": "MX",
                "label": "Mexico"
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              {
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                "label": "Papua New Guinea"
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                "code": "PS",
                "label": "Palestine"
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                "label": "Singapore"
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                "code": "SY",
                "label": "Syria"
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                "code": "ZA",
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            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
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                "code": "1034",
                "label": "Eastern and Southern Africa States"
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                "code": "1035",
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                "label": "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…"
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                "code": "2027",
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                "label": "OCTs (Overseas Countries and Territories)"
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                "label": "Central America"
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              {
                "code": "CH",
                "label": "Switzerland"
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              {
                "code": "CI",
                "label": "Côte d'Ivoire"
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                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
                "label": "Cameroon"
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                "label": "Colombia"
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              {
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                "label": "Algeria"
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                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
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                "label": "Fiji"
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                "code": "FO",
                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
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              {
                "code": "GE",
                "label": "Georgia"
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              {
                "code": "GH",
                "label": "Ghana"
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              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "KE",
                "label": "Kenya"
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              {
                "code": "KR",
                "label": "South Korea"
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              {
                "code": "LB",
                "label": "Lebanon"
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              {
                "code": "MA",
                "label": "Morocco"
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                "code": "MD",
                "label": "Moldova"
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                "code": "MX",
                "label": "Mexico"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
                "code": "PS",
                "label": "Palestine"
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              {
                "code": "SB",
                "label": "Solomon Islands"
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              {
                "code": "SG",
                "label": "Singapore"
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              {
                "code": "SY",
                "label": "Syria"
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              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "US",
                "label": "United States"
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                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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                "label": "a group of origins (TARIC area XL)"
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                "code": "ZA",
                "label": "South Africa"
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        "measures": [],
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            "origins": null
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        "general": {
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          "dutyText": "0.000 %",
          "startDate": "2022-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
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              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
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              {
                "code": "1035",
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                "code": "2000",
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                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
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              {
                "code": "CH",
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              {
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              {
                "code": "CL",
                "label": "Chile"
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              {
                "code": "CM",
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              {
                "code": "CO",
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              {
                "code": "DZ",
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              {
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              {
                "code": "EG",
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              {
                "code": "FJ",
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