Key facts
- HS subheading
- 4408.39
- National lines
- 11
- 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 splits HS 4408.39 (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, of tropical wood: Other) into 11 national lines: 4408 39 15 00 (sanded; end-jointed, whether or not planed or sanded), 4408 39 21 00 (planed), 4408 39 30 10 (okoumé sheets for veneering for plywood panels - with a largest dimension of 900mm or more, but not more than 3 250mm, - with a smallest dimension of 95mm or more but not more than 2 000mm, - with a thickness of 0,5mm or more, but not more than 4mm, - unsanded, - not planed, and - sawn, sliced or peeled lengthwise), 4408 39 30 90 (other) and 7 others.
European Union lines under 4408.39
The European Union tariff splits HS 4408.39 (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, of tropical wood: Other) into 11 national lines: 4408 39 15 00 (sanded; end-jointed, whether or not planed or sanded), 4408 39 21 00 (planed), 4408 39 30 10 (okoumé sheets for veneering for plywood panels - with a largest dimension of 900mm or more, but not more than 3 250mm, - with a smallest dimension of 95mm or more but not more than 2 000mm, - with a thickness of 0,5mm or more, but not more than 4mm, - unsanded, - not planed, and - sawn, sliced or peeled lengthwise), 4408 39 30 90 (other) and 7 others.
- 4408 39 15 00Sanded; end-jointed, whether or not planed or sandedDuty: 4.9%
- 4408 39 21 00PlanedDuty: 4%
- 4408 39 30 10Okoumé sheets for veneering for plywood panels - with a largest dimension of 900mm or more, but not more than 3 250mm, - with a smallest dimension of 95mm or more but not more than 2 000mm, - with a thickness of 0,5mm or more, but not more than 4mm, - unsanded, - not planed, and - sawn, sliced or peeled lengthwiseDuty: 6%
- 4408 39 30 90OtherDuty: 6%
- 4408 39 55 00Planed; sanded; end-jointed, whether or not planed or sandedDuty: 3%
- 4408 39 70 00Small boards for the manufacture of pencils
- 4408 39 85 00Of a thickness not exceeding 1 mmDuty: 4%
- 4408 39 95 10Iroko sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwiseDuty: 4%
- 4408 39 95 20Igaganga sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwiseDuty: 4%
- 4408 39 95 30Ozigo sheets for veneering for plywood panels: -with a largest dimension of 900 mm or more, but not more than 3 250 mm, -with a smallest dimension of 95 mm or more but not more than 2 000 mm, -with a thickness of more than 1 mm, but not more than 4 mm, -unsanded, -not planed, and -sawn, sliced or peeled lengthwiseDuty: 4%
- 4408 39 95 90OtherDuty: 4%
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 4408.39 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
How many national tariff lines does the European Union tariff have under HS 4408.39?
The European Union tariff splits HS 4408.39 (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, of tropical wood: Other) into 11 national lines: 4408 39 15 00 (sanded; end-jointed, whether or not planed or sanded), 4408 39 21 00 (planed), 4408 39 30 10 (okoumé sheets for veneering for plywood panels - with a largest dimension of 900mm or more, but not more than 3 250mm, - with a smallest dimension of 95mm or more but not more than 2 000mm, - with a thickness of 0,5mm or more, but not more than 4mm, - unsanded, - not planed, and - sawn, sliced or peeled lengthwise), 4408 39 30 90 (other) and 7 others.
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.