# European Union tariff line 4408 39 70 00: Small boards for the manufacture of pencils

> In the European Union tariff, line 4408 39 70 00 covers 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, small boards for the manufacture of pencils. border.bot holds no general (MFN) duty rate for this line. It falls under HS subheading 4408.39 in heading 44.08 (chapter 44).

Source: https://border.bot/countries/european-union/hs-codes/4408397000
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) / [4408.39](https://border.bot/countries/european-union/hs-codes/440839) / [4408 39 70 00](https://border.bot/countries/european-union/hs-codes/4408397000)

## Key facts

- Tariff line: 4408 39 70 00
- Covers: 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, small boards for the manufacture of pencils
- Supplementary unit: Cubic metre (m³)
- Duty (MFN): None recorded
- Preferential rates: From 0% (54 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](https://border.bot/countries/european-union)
- HS subheading: [4408.39](https://border.bot/hs-codes/440839)

## What this line covers

In the European Union tariff, line 4408 39 70 00 covers 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, small boards for the manufacture of pencils.

Its legal text is “Small boards for the manufacture of pencils”, read under “Of tropical wood”, “Other”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 4408.39 in heading 44.08 (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 44.08: 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
- Subheading 4408.39: Of tropical wood
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Line 4408 39 70 00: Small boards for the manufacture of pencils

## Duty

border.bot holds no general (MFN) duty rate for this line.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.

- 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 - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 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%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 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.

## 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 States](https://border.bot/countries/united-states/hs-codes/440839): 8 lines, used by 1 other country
- [The Harmonized System text for 4408.39](https://border.bot/hs-codes/440839)

## Other lines under 4408.39

- [4408 39 15 00](https://border.bot/countries/european-union/hs-codes/4408391500) Sanded; end-jointed, whether or not planed or sanded
- [4408 39 21 00](https://border.bot/countries/european-union/hs-codes/4408392100) Planed
- [4408 39 30 10](https://border.bot/countries/european-union/hs-codes/4408393010) 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](https://border.bot/countries/european-union/hs-codes/4408393090) Other
- [4408 39 55 00](https://border.bot/countries/european-union/hs-codes/4408395500) Planed; sanded; end-jointed, whether or not planed or sanded
- [4408 39 85 00](https://border.bot/countries/european-union/hs-codes/4408398500) Of a thickness not exceeding 1 mm
- [4408 39 95 10](https://border.bot/countries/european-union/hs-codes/4408399510) Iroko 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 lengthwise
- [4408 39 95 20](https://border.bot/countries/european-union/hs-codes/4408399520) Igaganga 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 lengthwise
- [4408 39 95 30](https://border.bot/countries/european-union/hs-codes/4408399530) Ozigo 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 lengthwise
- [4408 39 95 90](https://border.bot/countries/european-union/hs-codes/4408399590) Other

- Previous line: [4408 39 55 00](https://border.bot/countries/european-union/hs-codes/4408395500) Planed; sanded; end-jointed, whether or not planed or sanded
- Next line: [4408 39 85 00](https://border.bot/countries/european-union/hs-codes/4408398500) Of a thickness not exceeding 1 mm

## Frequently asked questions

### What does tariff line 4408 39 70 00 cover in the European Union tariff?

In the European Union tariff, line 4408 39 70 00 covers 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, small boards for the manufacture of pencils.

### Which preferential rates apply to 4408 39 70 00?

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 - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia 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.

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/4408397000.json