{
  "url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-44",
  "json_url": "https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-44.json",
  "legislation": "eur/1994/3115",
  "legislation_title": "Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1994-3115",
  "path": "annex/I/chapter/44",
  "kind": "chapter",
  "number": "44",
  "heading": "WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL",
  "text": "CN code\nDescription\nRate of duty\nautonomous (%)\nconventional (%)\nSupplementary unit\n4401\nFuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms\n44011000\nFuel wood, in logs, in billets, in twigs, in faggots or in similar forms\nFree\nFree\n—\nWood in chips or particles\n44012100\nConiferous\nFree\n2,6\n—\n44012200\nNon-coniferous\nFree\n2,6\n—\n440130\nSawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms\n44013010\nSawdust\nFree\nFree\n—\n44013090\nOther\nFree\nFree\n—\n44020000\nWood charcoal (including shell or nut charcoal), whether or not agglomerated\n13\nFree\n—\n4403\nWood in the rough, whether or not stripped of bark or sapwood, or roughly squared\n440310\nTreated with paint, stains, creosote or other preservatives\n44031010\nPoles of coniferous wood, injected or otherwise impregnated to any degree, not less than 6 m nor more than 18 m in length and with a circumference at the butt end of more than 45 cm but not more than 90 cm\n8\n2\nm3\nOther\n44031091\nConiferous wood\nFree\nFree\nm3\n44031099\nOther\nFree\nFree\nm3\n44032000\nOther, coniferous\nFree\nFree\nm3\nOther, of the following tropical woods\n44033100\nDark red meranti, light red meranti and meranti bakau\nFree\nFree\nm3\n44033200\nWhite lauan, white meranti, white seraya, yellow meranti and alan\nFree\nFree\nm3\n44033300\nKeruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas\nFree\nFree\nm3\n440334\nOkoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko\n44033410\nOkoumé\nFree\nFree\nm3\n44033430\nObeche\nFree\nFree\nm3\n44033450\nSipo\nFree\nFree\nm3\n44033470\nMakoré\nFree\nFree\nm3\n44033490\nOther\nFree\nFree\nm3\n440335\nTiama, mansonia, ilomba, dibétou, limba and azobé\n44033510\nLimba\nFree\nFree\nm3\n44033590\nOther\nFree\nFree\nm3\nOther\n44039100\nOf oak (Quercus spp.)\nFree\nFree\nm3\n44039200\nOf beech (Fagus spp.)\nFree\nFree\nm3\n440399\nOther\n44039910\nOf poplar\nFree\nFree\nm3\n44039920\nOf chestnut\nFree\nFree\nm3\n44039930\nOf eucalyptus\nFree\nFree\nm3\n44039940\nOf the following tropical woods: baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois de rose femelle\nFree\nFree\nm3\n44039980\nOther\nFree\nFree\nm3\n4404\nHoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like\n44041000\nConiferous\n7\n2,3\n—\n44042000\nNon-coniferous\n7\n2,3\n—\n44050000\nWood wool; wood flour\n10\n3\n—\n4406\nRailway or tramway sleepers (cross-ties) of wood\n44061000\nNot impregnated\n8\n2,2\nm3\n44069000\nOther\n10\n3\nm3\n4407\nWood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm\n440710\nConiferous\n44071010\nFinger-jointed, whether or not planed or sanded\n14\n3,9\nm3\nOther\n44071030\nPlaned\n10\n3,2\nm3\n44071050\nSanded\n14\n3,9\nm3\nOther\n44071071\nSmall boards for the manufacture of pencils\nFree\nFree\nm3\n44071079\nWood of a length of 125 cm or less and of a thickness of less than 12,5 mm\n13\n3\nm3\nOther\n44071091\nSpruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)\nFree\nFree\nm3\n44071093\nPine of the kind of ‘Pinus sylvestris L.’\nFree\nFree\nm3\n44071099\nOther\nFree\nFree\nm3\nOf the following tropical woods\n440721\nDark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas\n44072110\nFinger-jointed, whether or not planed or sanded\n2,5\n4,9\n—\nOther\nPlaned\n44072131\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\n2\n4\nm2\n44072139\nOther\n2\n4\nm3\n44072150\nSanded\n2,5\n4,9\n—\nOther\n44072160\nDark red meranti and light red meranti\nFree\nFree\nm3\n44072170\nWhite lauan and white meranti\nFree\nFree\nm3\n44072180\nOther\nFree\nFree\nm3\n440722\nOkoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé\n44072210\nFinger-jointed, whether or not planed or sanded\n2,5\n4,9\n—\nOther\nPlaned\n44072231\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\n2\n4\nm2\n44072239\nOther\n2\n4\nm3\n44072250\nSanded\n2,5\n4,9\n—\nOther\n44072260\nAzobé\nFree\nFree\nm3\n44072280\nOther\nFree\nFree\nm3\n440723\nBaboen, mahogany (Swietenia spp.), imbuia and balsa\n44072310\nFinger-jointed, whether or not planed or sanded\n2,5\n4,9\n—\nOther\n44072330\nPlaned\n2\n4\nm3\n44072350\nSanded\n2,5\n4,9\n—\n44072390\nOther\nFree\nFree\nm3\nOther\n440791\nOf oak (Quercus spp.)\n44079110\nFinger-jointed, whether or not planed or sanded\n14\n3,9\n—\nOther\nPlaned\n44079131\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\n10\n3,2\n—\n44079139\nOther\n10\n3,2\nm3\n44079150\nSanded\n14\n3,9\n—\n44079190\nOther\nFree\nFree\nm3\n440792\nOf beech (Fagus spp.)\n44079210\nFinger-jointed, whether or not planed or sanded\n14\n3,9\n—\nOther\n44079230\nPlaned\n10\n3,2\nm3\n44079250\nSanded\n14\n3,9\n—\n44079290\nOther\nFree\nFree\nm3\n440799\nOther\nFinger-jointed, whether or not planed or sanded\n44079911\nOf palissandre du Brésil or bois de rose femelle\n2,5\n4,9\n—\n44079919\nOther\n14\n3,9\n—\nOther\nPlaned\n44079931\nOf palissandre du Brésil or bois de rose femelle\n2\n4,9\nm3\n44079939\nOther\n10\n3,2\nm3\nSanded\n44079951\nOf palissandre du Brésil or bois de rose femelle\n2,5\n4,9\n—\n44079959\nOther\n14\n4,4\n—\nOther\n44079991\nOf poplar\nFree\nFree\nm3\n44079993\nOf walnut\nFree\nFree\nm3\n44079999\nOther\nFree\nFree\nm3\n4408\nVeneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm\n440810\nConiferous\n44081010\nFinger-jointed, whether or not planed or sanded\n14\n4,5\n—\nOther\n44081030\nPlaned\n10\n3,5\nm3\n44081050\nSanded\n14\n4,5\n—\nOther\n44081091\nSmall boards for the manufacture of pencils\nFree\nFree\n—\nOther\n44081093\nOf a thickness not exceeding 1 mm\n10\n5,6\nm3\n44081099\nOf a thickness exceeding 1 mm\n10\n5,6\nm3\n440820\nOf the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil and bois de rose femelle\n44082010\nFinger-jointed, whether or not planed or sanded\n14\n4,9\n—\nOther\n44082030\nPlaned\n10\n4\nm3\n44082050\nSanded\n14\n4,9\n—\nOther\n44082091\nOf a thickness not exceeding 1 mm\n10\n6\nm3\n44082099\nOf a thickness exceeding 1 mm\n10\n6\nm3\n440890\nOther\n44089010\nFinger-jointed, whether or not planed or sanded\n14\n4,5\n—\nOther\n44089030\nPlaned\n10\n3,5\nm3\n44089050\nSanded\n14\n4,5\n—\nOther\n44089091\nSmall boards for the manufacture of pencils\nFree\nFree\n—\nOther\nOf a thickness not exceeding 1 mm\n44089092\nOf the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa\n10\n5,6\nm3\n44089094\nOther\n10\n5,6\nm3\nOf a thickness exceeding 1 mm\n44089096\nOf the following tropical woods: makoré, iroko, tiama, mansonia, ilomba, dibétou, azobé, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, imbuia and balsa\n10\n5,6\nm3\n44089098\nOther\n10\n5,6\nm3\n4409\nWood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed\n440910\nConiferous\nBeadings and mouldings including moulded skirting and other moulded boards\n44091011\nMouldings for frames for paintings, photographs, mirrors or similar objects\n15\n2,4\nm\n44091019\nOther\n15\n2,4\n—\n44091090\nOther\n10\n3,2\n—\n440920\nNon-coniferous\nBeadings and mouldings including moulded skirting and other moulded boards\n44092011\nMouldings for frames for paintings, photographs, mirrors or similar objects\n2,5\n2,4\nm\n44092019\nOther\n2,5\n2,4\n—\nOther\n44092091\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\n3\n3,2\nm2\n44092099\nOther\n3\n3,2\n—\n4410\nParticle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances\n441010\nOf wood\n44101010\nUnworked or not further worked than sanded\n13\n9,4\nm3\n44101030\nSurfaced with high pressure decorative laminates\n13\n9,4\nm3\n44101050\nSurfaced with melamine resin impregnated paper\n13\n9,4\nm3\n44101090\nOther\n13\n9,4\nm3\n44109000\nOf other ligneous materials\n13\n9,4\nm3\n4411\nFibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances\nFibreboard of a density exceeding 0,8 g/cm3\n44111100\nNot mechanically worked or surface covered\n15\n9,4\nm2\n44111900\nOther\n15\n9,4\nm2\nFibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3\n44112100\nNot mechanically worked or surface covered\n15\n9,4\nm2\n44112900\nOther\n15\n9,4\nm2\nFibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3\n44113100\nNot mechanically worked or surface covered\n15\n9,4\nm2\n44113900\nOther\n15\n9,4\nm2\nOther\n44119100\nNot mechanically worked or surface covered\n15\n9,4\nm2\n44119900\nOther\n15\n9,4\nm2\n4412\nPlywood, veneered panels and similar laminated wood\nPlywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness\n441211\nWith at least one outer ply of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil or bois de rose femelle\n44121110\nWith at least one outer ply of okoumé\n15\n10\nm3\n44121190\nOther\n15\n10\nm3\n44121200\nOther, with at least one outer ply of non-coniferous wood\n15\n9,4\nm3\n44121900\nOther\n15\n9,4\nm3\nOther, with at least one outer ply of non-coniferous wood\n44122100\nContaining at least one layer of particle board\n15\n9,2\nm3\n441229\nOther\n44122910\nBlockboard, laminboard and battenboard\n15\n10\nm3\n44122990\nOther\n15\n10\nm3\nOther\n44129100\nContaining at least one layer of particle board\n15\n9,2\nm3\n441299\nOther\n44129910\nBlockboard, laminboard and battenboard\n15\n9,2\nm3\n44129990\nOther\n15\n10\nm3\n44130000\nDensified wood, in blocks, plates, strips or profile shapes\n10\n2,4\nm3\n441400\nWooden frames for paintings, photographs, mirrors or similar objects\n44140010\nOf tropical wood, as specified in additional note 2 to this chapter\n2,5\n5,1\n—\n44140090\nOf other wood\n15\n4,1\n—\n4415\nPacking cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood\n441510\nCases, boxes, crates, drums and similar packings; cable-drums\n44151010\nCases, boxes, crates, drums and similar packings\n13\n6,8\n—\n44151090\nCable-drums\n14\n4,5\n—\n441520\nPallets, box pallets and other load boards\n44152010\nFlat pallets\n14\n4,5\n—\n44152090\nOther\n13\n6,8\n—\n441600\nCasks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves\n44160010\nRiven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn\n7\n2,3\n—\n44160090\nOther\n14\n3,3\n—\n441700\nTools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood\n44170010\nHandles for articles of cutlery, forks and spoons; brush bodies\n16\n3,7\n—\n44170090\nOther\n12\n4,8\n—\n4418\nBuilders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes\n44181000\nWindows, frenchwindows and their frames\n14\n5,4\n—\n441820\nDoors and their frames and thresholds\n44182010\nOf tropical wood, as specified in additional note 2 to this chapter\n3\n6\n—\n44182090\nOf other wood\n14\n4,8\n—\n441830\nParquet panels\n44183010\nFor mosaic floors\n14\n5,4\nm2\nOther\n44183091\nComposed of two or more layers of wood\n14\n4,8\nm2\n44183099\nOther\n14\n4,8\nm2\n44184000\nShuttering for concrete constructional work\n14\n3,3\n—\n44185000\nShingles and shakes\n14\n3,9\n—\n44189000\nOther\n14\n4,8\n—\n441900\nTableware and kitchenware, of wood\n44190010\nOf tropical wood, as specified in additional note 2 to this chapter\nFree\n3\n—\n44190090\nOf other wood\n15\n2,4\n—\n4420\nWood 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\n442010\nStatuettes and other ornaments, of wood\n44201011\nOf tropical wood, as specified in additional note 2 to this chapter\n3\n6\n—\n44201019\nOf other wood\n18\n4,8\n—\n442090\nOther\nWood marquetry and inlaid wood\n44209011\nOf tropical wood, as specified in additional note 2 to this chapter\n5\n10\nm3\n44209019\nOf other wood\n15\n8,8\nm3\nOther\n44209091\nOf tropical wood, as specified in additional note 2 to this chapter\n3\n6\n—\n44209099\nOther\n18\n4,8\n—\n4421\nOther articles of wood\n44211000\nClothes hangers\n2,4\n3,9\np/st\n442190\nOther\n44219010\nSpools, cops, bobbins, sewing thread reels and the like, of turned wood\nFree\n2\n—\n44219030\nBlind rollers, whether or not fitted with springs\nFree\n3,7\n—\n44219050\nMatch splints; wooden pegs or pins for footwear\nFree\n3,5\n—\nOther\n44219091\nOf fibreboard\n5\n6,8\n—\n44219099\nOther\nFree\n3,9\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Exemption from the payment of duty within the limits of an annual tariff quota of 600 000 m3 of plywood of coniferous species, without the addition of other substances: of which the faces are not further prepared than the peeling process, of a thickness greater than 8,5 mm, or sanded, of a thickness greater than 18,5 mm."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/44",
    "retrieved_at": "2026-11-01T14:59:54.248029+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}