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Paragraph 28

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Wood, other than wood packaging material, but including wood which has not retained its natural round surface, of Acer spp., Aesculus spp., Alnus spp., Betula spp., Carpinus spp., Cercidiphyllum spp., Corylus spp., Fagus spp., Fraxinus spp., Koelreuteria spp., Platanus spp., Populus spp., Salix spp., Tilia spp. and Ulmus spp., which—

(a)

originates in an area in the European Union established in accordance Article 7 of Decision (EU) 2015/893 or, in the case of wood retaining all or part of its round surface, has been introduced into any such area in the European Union; or

(b)

originates in an area United Kingdom that is demarcated under paragraph 3 of Schedule 16 or under equivalent provisions in the Scotland Orders or, in the case of wood retaining all or part of its round surface, has been introduced into any such area; and

(c)

meets one of the following descriptions—

CN CodeDescription
4401 10 00Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
4401 22 00Non-coniferous wood, in chips or particles
ex 4401 39 80Other wood waste and scrap, not agglomerated in logs, briquettes, pellets or similar forms
4403 10 00Wood in the rough, treated with paint, stains, creosote or other preservatives, whether or not stripped of bark or sapwood, or roughly squared
4403 92Wood of beech (Fagus spp.) in the rough, whether or not stripped of bark or sapwood, or roughly squared),
ex 4403 99Non-coniferous wood (other than, beech (Fagus spp.), poplar (Populus spp.) or birch (Betula spp.), in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 99 10Wood of poplar (Populus spp.) in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 99 51Sawlogs of birch (Betula spp.) in the rough, whether or not stripped of bark or sapwood, or roughly squared
4403 99 59Wood of birch (Betula spp.) in the rough, whether or not stripped of bark or sapwood, or roughly squared, other than sawlogs
ex 4404 20 00Non-coniferous split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise),y or tramway sleepers (cross-ties) of wood
4407 92 00Wood of beech (Fagus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
4407 93Wood of maple (Acer spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
4407 95Wood of ash (Fraxinus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
ex 4407 99Non-coniferous wood (other than beech (Fagus spp.), maple (Acer spp.), ash (Fraxinus spp.) or poplar (Populus spp.)), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
4407 99 91Wood of poplar (Populus spp.), sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
9406 00 20Prefabricated buildings of wood