# European Union tariff lines under HS 4412.34

> The European Union tariff splits HS 4412.34 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33) into 2 national lines: 4412 34 00 10 (of wood other than okoumé, whether or not coated or surface-covered) and 4412 34 00 90 (other). The general (MFN) duty is 7% on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/441234
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) / [4412.34](https://border.bot/countries/european-union/hs-codes/441234)

## Key facts

- HS subheading: [4412.34](https://border.bot/hs-codes/441234)
- Duty (MFN): 7%
- National lines: 2
- 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)
- Chapter: 44: Wood and articles of wood; wood charcoal

## European Union lines under 4412.34

The European Union tariff splits HS 4412.34 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33) into 2 national lines: 4412 34 00 10 (of wood other than okoumé, whether or not coated or surface-covered) and 4412 34 00 90 (other).

The general (MFN) duty is 7% on all 2 lines.

- [4412 34 00 10](https://border.bot/countries/european-union/hs-codes/4412340010) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33, Of wood other than okoumé, whether or not coated or surface-covered. Duty (MFN): 7%
- [4412 34 00 90](https://border.bot/countries/european-union/hs-codes/4412340090) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33, Other. Duty (MFN): 7%

## 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 4412.34 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/441234): 8 lines, used by 1 other country
- [The Harmonized System text for 4412.34](https://border.bot/hs-codes/441234)

- Previous subheading: [4412.33](https://border.bot/countries/european-union/hs-codes/441233) Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.)
- Next subheading: [4412.39](https://border.bot/countries/european-union/hs-codes/441239) Other, with both outer plies of coniferous wood

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 4412.34?

The European Union tariff splits HS 4412.34 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33) into 2 national lines: 4412 34 00 10 (of wood other than okoumé, whether or not coated or surface-covered) and 4412 34 00 90 (other).

### What is the duty on HS 4412.34 in the European Union?

The general (MFN) duty is 7% on all 2 lines.

## 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/441234.json