Key facts
- HS subheading
- 4420.90
- National lines
- 7
- 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
- Chapter
- 44: Wood and articles of wood; wood charcoal
Summary
The European Union tariff splits HS 4420.90 (wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94) into 7 national lines: 4420 90 10 00 (wood marquetry and inlaid wood), 4420 90 91 11 (wood in the form of logs or squared logs with simple process in the surface, carved or f inely threaded or painted, does not have significant added-value and no significant change in shape), 4420 90 91 19 (other), 4420 90 91 91 (wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape) and 3 others. The general (MFN) duty differs by line: 4% on 4420 90 10 00, 3% on 4420 90 91 11, 3% on 4420 90 91 19, 3% on 4420 90 91 91, 3% on 4420 90 91 99, 0% on 4420 90 99 10 and 0% on 4420 90 99 90.
European Union lines under 4420.90
The European Union tariff splits HS 4420.90 (wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94) into 7 national lines: 4420 90 10 00 (wood marquetry and inlaid wood), 4420 90 91 11 (wood in the form of logs or squared logs with simple process in the surface, carved or f inely threaded or painted, does not have significant added-value and no significant change in shape), 4420 90 91 19 (other), 4420 90 91 91 (wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape) and 3 others.
The general (MFN) duty differs by line: 4% on 4420 90 10 00, 3% on 4420 90 91 11, 3% on 4420 90 91 19, 3% on 4420 90 91 91, 3% on 4420 90 91 99, 0% on 4420 90 99 10 and 0% on 4420 90 99 90.
- 4420 90 10 00Wood marquetry and inlaid woodDuty: 4%
- 4420 90 91 11Wood in the form of logs or squared logs with simple process in the surface, carved or f inely threaded or painted, does not have significant added-value and no significant change in shapeDuty: 3%
- 4420 90 91 19OtherDuty: 3%
- 4420 90 91 91Wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shapeDuty: 3%
- 4420 90 91 99OtherDuty: 3%
- 4420 90 99 10Wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shapeDuty: 0%
- 4420 90 99 90OtherDuty: 0%
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 4420.90 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 4420.90?
The European Union tariff splits HS 4420.90 (wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94) into 7 national lines: 4420 90 10 00 (wood marquetry and inlaid wood), 4420 90 91 11 (wood in the form of logs or squared logs with simple process in the surface, carved or f inely threaded or painted, does not have significant added-value and no significant change in shape), 4420 90 91 19 (other), 4420 90 91 91 (wood in the form of logs or squared logs with simple process in the surface, carved or finely threaded or painted, does not have significant added-value and no significant change in shape) and 3 others.
What is the duty on HS 4420.90 in the European Union?
The general (MFN) duty differs by line: 4% on 4420 90 10 00, 3% on 4420 90 91 11, 3% on 4420 90 91 19, 3% on 4420 90 91 91, 3% on 4420 90 91 99, 0% on 4420 90 99 10 and 0% on 4420 90 99 90.
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.