# European Union tariff lines under HS 4412.39 > The European Union tariff splits HS 4412.39 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood) into 4 national lines: 4412 39 00 10 (plywood of Coniferous species, without the addition of other substances: - of a thickness greater than 8,5 mm, the faces of which are not further prepared than the peeling process - or sanded, and of a thickness greater than 18,5 mm), 4412 39 00 20 (plywood with both outer plies made of coniferous wood and with a core containing plies of species specified under subheadings 4412 31, 4412 33, and 4412 34, whether coated or surface-covered or not, other than those specified under Taric code 4412 39 00 30), 4412 39 00 30 (plywood with both outer plies made of coniferous wood, each outer ply having a thickness of less than 2,5 mm, as well as plywood with both outer plies made of engineered veneer of mixed wood containing at least 50% coniferous wood veneers, each outer ply having a thickness of less than 2,5 mm and with a core containing plies of tropical wood or non-coniferous wood of species specified under subheadings 4412 31, 4412 33 and 4412 34, whether or not coated or surface-covered) and 4412 39 00 90 (other). The general (MFN) duty is 7% on all 4 lines. Source: https://border.bot/countries/european-union/hs-codes/441239 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) / [4412.39](https://border.bot/countries/european-union/hs-codes/441239) ## Key facts - HS subheading: [4412.39](https://border.bot/hs-codes/441239) - Duty (MFN): 7% - National lines: 4 - 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 4412.39 The European Union tariff splits HS 4412.39 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood) into 4 national lines: 4412 39 00 10 (plywood of Coniferous species, without the addition of other substances: - of a thickness greater than 8,5 mm, the faces of which are not further prepared than the peeling process - or sanded, and of a thickness greater than 18,5 mm), 4412 39 00 20 (plywood with both outer plies made of coniferous wood and with a core containing plies of species specified under subheadings 4412 31, 4412 33, and 4412 34, whether coated or surface-covered or not, other than those specified under Taric code 4412 39 00 30), 4412 39 00 30 (plywood with both outer plies made of coniferous wood, each outer ply having a thickness of less than 2,5 mm, as well as plywood with both outer plies made of engineered veneer of mixed wood containing at least 50% coniferous wood veneers, each outer ply having a thickness of less than 2,5 mm and with a core containing plies of tropical wood or non-coniferous wood of species specified under subheadings 4412 31, 4412 33 and 4412 34, whether or not coated or surface-covered) and 4412 39 00 90 (other). The general (MFN) duty is 7% on all 4 lines. - [4412 39 00 10](https://border.bot/countries/european-union/hs-codes/4412390010) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with both outer plies of coniferous wood, Plywood of Coniferous species, without the addition of other substances: - of a thickness greater than 8,5 mm, the faces of which are not further prepared than the peeling process - or sanded, and of a thickness greater than 18,5 mm. Duty (MFN): 7% - [4412 39 00 20](https://border.bot/countries/european-union/hs-codes/4412390020) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with both outer plies of coniferous wood, Plywood with both outer plies made of coniferous wood and with a core containing plies of species specified under subheadings 4412 31, 4412 33, and 4412 34, whether coated or surface-covered or not, other than those specified under Taric code 4412 39 00 30. Duty (MFN): 7% - [4412 39 00 30](https://border.bot/countries/european-union/hs-codes/4412390030) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with both outer plies of coniferous wood, Plywood with both outer plies made of coniferous wood, each outer ply having a thickness of less than 2,5 mm, as well as plywood with both outer plies made of engineered veneer of mixed wood containing at least 50% coniferous wood veneers, each outer ply having a thickness of less than 2,5 mm and with a core containing plies of tropical wood or non-coniferous wood of species specified under subheadings 4412 31, 4412 33 and 4412 34, whether or not coated or surface-covered. Duty (MFN): 7% - [4412 39 00 90](https://border.bot/countries/european-union/hs-codes/4412390090) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness, Other, with both outer plies of coniferous wood, 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 4412.39 are live on border.bot for the United States (17 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/441239): 17 lines, used by 1 other country - [The Harmonized System text for 4412.39](https://border.bot/hs-codes/441239) - Previous subheading: [4412.34](https://border.bot/countries/european-union/hs-codes/441234) Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33 - Next subheading: [4412.41](https://border.bot/countries/european-union/hs-codes/441241) Laminated veneered lumber (LVL) ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 4412.39? The European Union tariff splits HS 4412.39 (other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: Other, with both outer plies of coniferous wood) into 4 national lines: 4412 39 00 10 (plywood of Coniferous species, without the addition of other substances: - of a thickness greater than 8,5 mm, the faces of which are not further prepared than the peeling process - or sanded, and of a thickness greater than 18,5 mm), 4412 39 00 20 (plywood with both outer plies made of coniferous wood and with a core containing plies of species specified under subheadings 4412 31, 4412 33, and 4412 34, whether coated or surface-covered or not, other than those specified under Taric code 4412 39 00 30), 4412 39 00 30 (plywood with both outer plies made of coniferous wood, each outer ply having a thickness of less than 2,5 mm, as well as plywood with both outer plies made of engineered veneer of mixed wood containing at least 50% coniferous wood veneers, each outer ply having a thickness of less than 2,5 mm and with a core containing plies of tropical wood or non-coniferous wood of species specified under subheadings 4412 31, 4412 33 and 4412 34, whether or not coated or surface-covered) and 4412 39 00 90 (other). ### What is the duty on HS 4412.39 in the European Union? The general (MFN) duty is 7% on all 4 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/441239.json