# European Union tariff line 4412 49 00 90: Other

> In the European Union tariff, line 4412 49 00 90 covers laminated veneered lumber (LVL), other, with both outer plies of coniferous wood. The general (MFN) duty rate is 10%. It falls under HS subheading 4412.49 in heading 44.12 (chapter 44).

Source: https://border.bot/countries/european-union/hs-codes/4412490090
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) / [4412.49](https://border.bot/countries/european-union/hs-codes/441249) / [4412 49 00 90](https://border.bot/countries/european-union/hs-codes/4412490090)

## Key facts

- Tariff line: 4412 49 00 90
- Covers: Laminated veneered lumber (LVL), other, with both outer plies of coniferous wood
- Supplementary unit: Cubic metre (m³)
- Duty (MFN): 10%
- Preferential rates: From 0% (55 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: [4412.49](https://border.bot/hs-codes/441249)

## What this line covers

In the European Union tariff, line 4412 49 00 90 covers laminated veneered lumber (LVL), other, with both outer plies of coniferous wood.

Its legal text is “Other”, read under “Laminated veneered lumber (LVL)” and “Other, with both outer plies of coniferous wood”.

## How it is structured

It falls under HS subheading 4412.49 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 4412.49: Laminated veneered lumber (LVL)
- Within the subheading: Other, with both outer plies of coniferous wood
- Line 4412 49 00 90: Other

## Duty

The general (MFN) duty rate is 10%.

The rate is published on 4412 49 00 00.

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

A preferential rate of 6.5% applies to goods from GSP - General arrangements.

A preferential rate of 8.7% applies to goods from Mercosur.

- 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)
- 6.5%: GSP - General arrangements (2020)
- 8.7%: Mercosur (5500)

## 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 4412.49 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/441249): 1 line, used by 1 other country
- [The Harmonized System text for 4412.49](https://border.bot/hs-codes/441249)

## Other lines under 4412.49

- [4412 49 00 10](https://border.bot/countries/european-union/hs-codes/4412490010) Plywood of coniferous species, without the addition of other substances,of a thickness greater than 18,5 mm when sanded, or of a thickness greater than 8,5 mm when the faces are not further prepared than the peeling process

- Previous line: [4412 49 00 10](https://border.bot/countries/european-union/hs-codes/4412490010) Plywood of coniferous species, without the addition of other substances,of a thickness greater than 18,5 mm when sanded, or of a thickness greater than 8,5 mm when the faces are not further prepared than the peeling process
- Next line: [4412 51 10 00](https://border.bot/countries/european-union/hs-codes/4412511000) With at least one outer ply of non-coniferous wood

## Frequently asked questions

### What does tariff line 4412 49 00 90 cover in the European Union tariff?

In the European Union tariff, line 4412 49 00 90 covers laminated veneered lumber (LVL), other, with both outer plies of coniferous wood.

### What is the general (MFN) duty on 4412 49 00 90 in the European Union?

The general (MFN) duty rate is 10%. The rate is published on 4412 49 00 00.

### Which preferential rates apply to 4412 49 00 90?

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 6.5% applies to goods from GSP - General arrangements. A preferential rate of 8.7% applies to goods from Mercosur.

## 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/4412490090.json