# European Union tariff line 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

> In the European Union tariff, line 4412 39 00 10 covers 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. The general (MFN) duty rate is 7%. It falls under HS subheading 4412.39 in heading 44.12 (chapter 44).

Source: https://border.bot/countries/european-union/hs-codes/4412390010
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) / [4412 39 00 10](https://border.bot/countries/european-union/hs-codes/4412390010)

## Key facts

- Tariff line: 4412 39 00 10
- Covers: 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
- Supplementary unit: Cubic metre (m³)
- Duty (MFN): 7%
- Preferential rates: From 0% (56 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: [4412.39](https://border.bot/hs-codes/441239)

## What this line covers

In the European Union tariff, line 4412 39 00 10 covers 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.

Its legal text is “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”, read under “Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness” and “Other, with both outer plies of coniferous wood”.

## How it is structured

It falls under HS subheading 4412.39 in heading 44.12 (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 44.12: Plywood, veneered panels and similar laminated wood
- Subheading 4412.39: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness
- Within the subheading: Other, with both outer plies of coniferous wood
- Line 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

## Duty

The general (MFN) duty rate is 7%.

The rate is published on 4412 39 00 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 origins.

A preferential rate of 3.5% applies to goods from GSP - General arrangements.

A preferential rate of 6.1% applies to goods from Mercosur.

A preferential rate of 4.3% applies to goods from New Zealand.

- 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+ (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)
- 3.5%: GSP - General arrangements (2020)
- 6.1%: Mercosur (5500)
- 4.3%: New Zealand (NZ)

## 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)

## Other lines under 4412.39

- [4412 39 00 20](https://border.bot/countries/european-union/hs-codes/4412390020) 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](https://border.bot/countries/european-union/hs-codes/4412390030) 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
- [4412 39 00 90](https://border.bot/countries/european-union/hs-codes/4412390090) Other

- Previous line: [4412 34 00 90](https://border.bot/countries/european-union/hs-codes/4412340090) Other
- Next line: [4412 39 00 20](https://border.bot/countries/european-union/hs-codes/4412390020) 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

## Frequently asked questions

### What does tariff line 4412 39 00 10 cover in the European Union tariff?

In the European Union tariff, line 4412 39 00 10 covers 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.

### What is the general (MFN) duty on 4412 39 00 10 in the European Union?

The general (MFN) duty rate is 7%. The rate is published on 4412 39 00 00.

### Which preferential rates apply to 4412 39 00 10?

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+ (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. A preferential rate of 3.5% applies to goods from GSP - General arrangements. A preferential rate of 6.1% applies to goods from Mercosur. A preferential rate of 4.3% applies to goods from New Zealand.

## 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/4412390010.json