{
  "summary": "The European Union tariff splits HS 4412.31 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood) into 4 national lines: 4412 31 10 10 (with at least one outer ply of okoumé not coated by a permanent film of other materials), 4412 31 10 80 (of wood other than okoumé, whether or not coated or surface-covered), 4412 31 10 85 (other) and 4412 31 90 00 (other). The general (MFN) duty differs by line: 10% on 4412 31 10 10, 10% on 4412 31 10 80, 10% on 4412 31 10 85 and 7% on 4412 31 90 00.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4412.31",
      "source": null,
      "url": "https://border.bot/hs-codes/441231"
    },
    {
      "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 4412.31?",
      "answer": "The European Union tariff splits HS 4412.31 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood) into 4 national lines: 4412 31 10 10 (with at least one outer ply of okoumé not coated by a permanent film of other materials), 4412 31 10 80 (of wood other than okoumé, whether or not coated or surface-covered), 4412 31 10 85 (other) and 4412 31 90 00 (other)."
    },
    {
      "question": "What is the duty on HS 4412.31 in the European Union?",
      "answer": "The general (MFN) duty differs by line: 10% on 4412 31 10 10, 10% on 4412 31 10 80, 10% on 4412 31 10 85 and 7% on 4412 31 90 00."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4412.31",
      "text": [
        "The European Union tariff splits HS 4412.31 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood) into 4 national lines: 4412 31 10 10 (with at least one outer ply of okoumé not coated by a permanent film of other materials), 4412 31 10 80 (of wood other than okoumé, whether or not coated or surface-covered), 4412 31 10 85 (other) and 4412 31 90 00 (other).",
        "The general (MFN) duty differs by line: 10% on 4412 31 10 10, 10% on 4412 31 10 80, 10% on 4412 31 10 85 and 7% on 4412 31 90 00."
      ]
    },
    {
      "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 4412.31 are live on border.bot for the United States (26 lines, 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."
      ]
    }
  ],
  "data": {
    "type": "country-subheading",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
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        "startDate": null,
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        "notes": null
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    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
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    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "44",
      "description": "Wood and articles of wood; wood charcoal"
    },
    "heading": {
      "code": "4412",
      "description": "Plywood, veneered panels and similar laminated wood"
    },
    "subheading": {
      "code": "441231",
      "description": "Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: With at least one outer ply of tropical wood"
    },
    "lines": [
      {
        "code": "4412311010",
        "description": "With at least one outer ply of okoumé not coated by a permanent film of other materials",
        "levels": [
          "Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness",
          "With at least one outer ply of tropical wood",
          "Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan",
          "With at least one outer ply of okoumé not coated by a permanent film of other materials"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "MTQ",
            "abbreviation": "m³",
            "label": "Cubic metre",
            "unit": "m3",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "4412311000",
          "dutyText": "10.000 %",
          "startDate": "2007-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
              },
              {
                "code": "EC",
                "label": "Ecuador"
              },
              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "FO",
                "label": "Faroe Islands"
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              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
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              {
                "code": "JO",
                "label": "Jordan"
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              {
                "code": "JP",
                "label": "Japan"
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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"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
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              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
              },
              {
                "code": "PE",
                "label": "Peru"
              },
              {
                "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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              {
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                "label": "Singapore"
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              {
                "code": "SY",
                "label": "Syria"
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              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "UA",
                "label": "Ukraine"
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              {
                "code": "US",
                "label": "United States"
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              {
                "code": "VN",
                "label": "Vietnam"
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              {
                "code": "WS",
                "label": "Samoa"
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              {
                "code": "XC",
                "label": "a group of origins (TARIC area XC)"
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              {
                "code": "XK",
                "label": "Kosovo"
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              {
                "code": "XL",
                "label": "a group of origins (TARIC area XL)"
              },
              {
                "code": "XS",
                "label": "Serbia"
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              {
                "code": "ZA",
                "label": "South Africa"
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            ]
          },
          {
            "dutyText": "6.500 %",
            "origins": [
              {
                "code": "2020",
                "label": "GSP - General arrangements"
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            ]
          },
          {
            "dutyText": "8.700 %",
            "origins": [
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                "code": "5500",
                "label": "Mercosur"
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        "measures": [],
        "restrictions": []
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        "description": "Of wood other than okoumé, whether or not coated or surface-covered",
        "levels": [
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          "With at least one outer ply of tropical wood",
          "Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan",
          "Other",
          "Of wood other than okoumé, whether or not coated or surface-covered"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [
          {
            "code": "MTQ",
            "abbreviation": "m³",
            "label": "Cubic metre",
            "unit": "m3",
            "direction": "both",
            "origins": null
          }
        ],
        "special": null,
        "general": {
          "code": "4412311000",
          "dutyText": "10.000 %",
          "startDate": "2007-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "1007",
                "label": "EU-Switzerland agreement: re-imported goods"
              },
              {
                "code": "1033",
                "label": "CARIFORUM"
              },
              {
                "code": "1034",
                "label": "Eastern and Southern Africa States"
              },
              {
                "code": "1035",
                "label": "SADC EPA"
              },
              {
                "code": "2000",
                "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…"
              },
              {
                "code": "2005",
                "label": "GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)"
              },
              {
                "code": "2012",
                "label": "EEA - European Economic Area"
              },
              {
                "code": "2027",
                "label": "GSP+ (incentive arrangement for sustainable development and good governance)"
              },
              {
                "code": "2080",
                "label": "OCTs (Overseas Countries and Territories)"
              },
              {
                "code": "2200",
                "label": "Central America"
              },
              {
                "code": "AL",
                "label": "Albania"
              },
              {
                "code": "BA",
                "label": "Bosnia and Herzegovina"
              },
              {
                "code": "CA",
                "label": "Canada"
              },
              {
                "code": "CH",
                "label": "Switzerland"
              },
              {
                "code": "CI",
                "label": "Côte d'Ivoire"
              },
              {
                "code": "CL",
                "label": "Chile"
              },
              {
                "code": "CM",
                "label": "Cameroon"
              },
              {
                "code": "CO",
                "label": "Colombia"
              },
              {
                "code": "DZ",
                "label": "Algeria"
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              {
                "code": "EC",
                "label": "Ecuador"
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              {
                "code": "EG",
                "label": "Egypt"
              },
              {
                "code": "FJ",
                "label": "Fiji"
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              {
                "code": "FO",
                "label": "Faroe Islands"
              },
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "GE",
                "label": "Georgia"
              },
              {
                "code": "GH",
                "label": "Ghana"
              },
              {
                "code": "IL",
                "label": "Israel"
              },
              {
                "code": "JO",
                "label": "Jordan"
              },
              {
                "code": "JP",
                "label": "Japan"
              },
              {
                "code": "KE",
                "label": "Kenya"
              },
              {
                "code": "KR",
                "label": "South Korea"
              },
              {
                "code": "LB",
                "label": "Lebanon"
              },
              {
                "code": "MA",
                "label": "Morocco"
              },
              {
                "code": "MD",
                "label": "Moldova"
              },
              {
                "code": "ME",
                "label": "Montenegro"
              },
              {
                "code": "MK",
                "label": "North Macedonia"
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              {
                "code": "MX",
                "label": "Mexico"
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              {
                "code": "NZ",
                "label": "New Zealand"
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              {
                "code": "PE",
                "label": "Peru"
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              {
                "code": "PG",
                "label": "Papua New Guinea"
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              {
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                "label": "Palestine"
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              {
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                "label": "Solomon Islands"
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              {
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              {
                "code": "SY",
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              {
                "code": "TN",
                "label": "Tunisia"
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              {
                "code": "UA",
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              {
                "code": "US",
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              {
                "code": "VN",
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              {
                "code": "WS",
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              {
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                "label": "a group of origins (TARIC area XC)"
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