# Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80, Chapter 44: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Extent: E+W+S+N.I.

CN code
Description
Rate of duty
autonomous (%)
conventional (%)
Supplementary unit
4401
Fuel 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
44011000
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
Free
Free
—
Wood in chips or particles
44012100
Coniferous
Free
2,6
—
44012200
Non-coniferous
Free
2,6
—
440130
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
44013010
Sawdust
Free
Free
—
44013090
Other
Free
Free
—
44020000
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
13
Free
—
4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
440310
Treated with paint, stains, creosote or other preservatives
44031010
Poles 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
8
2
m3
Other
44031091
Coniferous wood
Free
Free
m3
44031099
Other
Free
Free
m3
44032000
Other, coniferous
Free
Free
m3
Other, of the following tropical woods
44033100
Dark red meranti, light red meranti and meranti bakau
Free
Free
m3
44033200
White lauan, white meranti, white seraya, yellow meranti and alan
Free
Free
m3
44033300
Keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas
Free
Free
m3
440334
Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko
44033410
Okoumé
Free
Free
m3
44033430
Obeche
Free
Free
m3
44033450
Sipo
Free
Free
m3
44033470
Makoré
Free
Free
m3
44033490
Other
Free
Free
m3
440335
Tiama, mansonia, ilomba, dibétou, limba and azobé
44033510
Limba
Free
Free
m3
44033590
Other
Free
Free
m3
Other
44039100
Of oak (Quercus spp.)
Free
Free
m3
44039200
Of beech (Fagus spp.)
Free
Free
m3
440399
Other
44039910
Of poplar
Free
Free
m3
44039920
Of chestnut
Free
Free
m3
44039930
Of eucalyptus
Free
Free
m3
44039940
Of the following tropical woods: baboen, mahogany (Swietenia spp.), imbuia, balsa, palissandre du Brésil and bois de rose femelle
Free
Free
m3
44039980
Other
Free
Free
m3
4404
Hoopwood; 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
44041000
Coniferous
7
2,3
—
44042000
Non-coniferous
7
2,3
—
44050000
Wood wool; wood flour
10
3
—
4406
Railway or tramway sleepers (cross-ties) of wood
44061000
Not impregnated
8
2,2
m3
44069000
Other
10
3
m3
4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm
440710
Coniferous
44071010
Finger-jointed, whether or not planed or sanded
14
3,9
m3
Other
44071030
Planed
10
3,2
m3
44071050
Sanded
14
3,9
m3
Other
44071071
Small boards for the manufacture of pencils
Free
Free
m3
44071079
Wood of a length of 125 cm or less and of a thickness of less than 12,5 mm
13
3
m3
Other
44071091
Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
Free
m3
44071093
Pine of the kind of ‘Pinus sylvestris L.’
Free
Free
m3
44071099
Other
Free
Free
m3
Of the following tropical woods
440721
Dark 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
44072110
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
Planed
44072131
Blocks, strips and friezes for parquet or wood block flooring, not assembled
2
4
m2
44072139
Other
2
4
m3
44072150
Sanded
2,5
4,9
—
Other
44072160
Dark red meranti and light red meranti
Free
Free
m3
44072170
White lauan and white meranti
Free
Free
m3
44072180
Other
Free
Free
m3
440722
Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé
44072210
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
Planed
44072231
Blocks, strips and friezes for parquet or wood block flooring, not assembled
2
4
m2
44072239
Other
2
4
m3
44072250
Sanded
2,5
4,9
—
Other
44072260
Azobé
Free
Free
m3
44072280
Other
Free
Free
m3
440723
Baboen, mahogany (Swietenia spp.), imbuia and balsa
44072310
Finger-jointed, whether or not planed or sanded
2,5
4,9
—
Other
44072330
Planed
2
4
m3
44072350
Sanded
2,5
4,9
—
44072390
Other
Free
Free
m3
Other
440791
Of oak (Quercus spp.)
44079110
Finger-jointed, whether or not planed or sanded
14
3,9
—
Other
Planed
44079131
Blocks, strips and friezes for parquet or wood block flooring, not assembled
10
3,2
m2
44079139
Other
10
3,2
m3
44079150
Sanded
14
3,9
—
44079190
Other
Free
Free
m3
440792
Of beech (Fagus spp.)
44079210
Finger-jointed, whether or not planed or sanded
14
3,9
—
Other
44079230
Planed
10
3,2
m3
44079250
Sanded
14
3,9
—
44079290
Other
Free
Free
m3
440799
Other
Finger-jointed, whether or not planed or sanded
44079911
Of palissandre du Brésil or bois de rose femelle
2,5
4,9
—
44079919
Other
14
3,9
—
Other
Planed
44079931
Of palissandre du Brésil or bois de rose femelle
2
4,9
m3
44079939
Other
10
3,2
m3
Sanded
44079951
Of palissandre du Brésil or bois de rose femelle
2,5
4,9
—
44079959
Other
14
4,4
—
Other
44079991
Of poplar
Free
Free
m3
44079993
Of walnut
Free
Free
m3
44079999
Other
Free
Free
m3
4408
Veneer 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
440810
Coniferous
44081010
Finger-jointed, whether or not planed or sanded
14
4,5
—
Other
44081030
Planed
10
3,5
m3
44081050
Sanded
14
4,5
—
Other
44081091
Small boards for the manufacture of pencils
Free
Free
—
Other
44081093
Of a thickness not exceeding 1 mm
10
5,6
m3
44081099
Of a thickness exceeding 1 mm
10
5,6
m3
440820
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 and bois de rose femelle
44082010
Finger-jointed, whether or not planed or sanded
14
4,9
—
Other
44082030
Planed
10
4
m3
44082050
Sanded
14
4,9
—
Other
44082091
Of a thickness not exceeding 1 mm
10
6
m3
44082099
Of a thickness exceeding 1 mm
10
6
m3
440890
Other
44089010
Finger-jointed, whether or not planed or sanded
14
4,5
—
Other
44089030
Planed
10
3,5
m3
44089050
Sanded
14
4,5
—
Other
44089091
Small boards for the manufacture of pencils
Free
Free
—
Other
Of a thickness not exceeding 1 mm
44089092
Of 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
10
5,6
m3
44089094
Other
10
5,6
m3
Of a thickness exceeding 1 mm
44089096
Of 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
10
5,6
m3
44089098
Other
10
5,6
m3
4409
Wood (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
440910
Coniferous
Beadings and mouldings including moulded skirting and other moulded boards
44091011
Mouldings for frames for paintings, photographs, mirrors or similar objects
15
2,4
m
44091019
Other
15
2,4
—
44091090
Other
10
3,2
—
440920
Non-coniferous
Beadings and mouldings including moulded skirting and other moulded boards
44092011
Mouldings for frames for paintings, photographs, mirrors or similar objects
2,5
2,4
m
44092019
Other
2,5
2,4
—
Other
44092091
Blocks, strips and friezes for parquet or wood block flooring, not assembled
3
3,2
m2
44092099
Other
3
3,2
—
4410
Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
441010
Of wood
44101010
Unworked or not further worked than sanded
13
9,4
m3
44101030
Surfaced with high pressure decorative laminates
13
9,4
m3
44101050
Surfaced with melamine resin impregnated paper
13
9,4
m3
44101090
Other
13
9,4
m3
44109000
Of other ligneous materials
13
9,4
m3
4411
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Fibreboard of a density exceeding 0,8 g/cm3
44111100
Not mechanically worked or surface covered
15
9,4
m2
44111900
Other
15
9,4
m2
Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
44112100
Not mechanically worked or surface covered
15
9,4
m2
44112900
Other
15
9,4
m2
Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3
44113100
Not mechanically worked or surface covered
15
9,4
m2
44113900
Other
15
9,4
m2
Other
44119100
Not mechanically worked or surface covered
15
9,4
m2
44119900
Other
15
9,4
m2
4412
Plywood, veneered panels and similar laminated wood
Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
441211
With 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
44121110
With at least one outer ply of okoumé
15
10
m3
44121190
Other
15
10
m3
44121200
Other, with at least one outer ply of non-coniferous wood
15
9,4
m3
44121900
Other
15
9,4
m3
Other, with at least one outer ply of non-coniferous wood
44122100
Containing at least one layer of particle board
15
9,2
m3
441229
Other
44122910
Blockboard, laminboard and battenboard
15
10
m3
44122990
Other
15
10
m3
Other
44129100
Containing at least one layer of particle board
15
9,2
m3
441299
Other
44129910
Blockboard, laminboard and battenboard
15
9,2
m3
44129990
Other
15
10
m3
44130000
Densified wood, in blocks, plates, strips or profile shapes
10
2,4
m3
441400
Wooden frames for paintings, photographs, mirrors or similar objects
44140010
Of tropical wood, as specified in additional note 2 to this chapter
2,5
5,1
—
44140090
Of other wood
15
4,1
—
4415
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood
441510
Cases, boxes, crates, drums and similar packings; cable-drums
44151010
Cases, boxes, crates, drums and similar packings
13
6,8
—
44151090
Cable-drums
14
4,5
—
441520
Pallets, box pallets and other load boards
44152010
Flat pallets
14
4,5
—
44152090
Other
13
6,8
—
441600
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
44160010
Riven 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
7
2,3
—
44160090
Other
14
3,3
—
441700
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
44170010
Handles for articles of cutlery, forks and spoons; brush bodies
16
3,7
—
44170090
Other
12
4,8
—
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
44181000
Windows, frenchwindows and their frames
14
5,4
—
441820
Doors and their frames and thresholds
44182010
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44182090
Of other wood
14
4,8
—
441830
Parquet panels
44183010
For mosaic floors
14
5,4
m2
Other
44183091
Composed of two or more layers of wood
14
4,8
m2
44183099
Other
14
4,8
m2
44184000
Shuttering for concrete constructional work
14
3,3
—
44185000
Shingles and shakes
14
3,9
—
44189000
Other
14
4,8
—
441900
Tableware and kitchenware, of wood
44190010
Of tropical wood, as specified in additional note 2 to this chapter
Free
3
—
44190090
Of other wood
15
2,4
—
4420
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
442010
Statuettes and other ornaments, of wood
44201011
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44201019
Of other wood
18
4,8
—
442090
Other
Wood marquetry and inlaid wood
44209011
Of tropical wood, as specified in additional note 2 to this chapter
5
10
m3
44209019
Of other wood
15
8,8
m3
Other
44209091
Of tropical wood, as specified in additional note 2 to this chapter
3
6
—
44209099
Other
18
4,8
—
4421
Other articles of wood
44211000
Clothes hangers
2,4
3,9
p/st
442190
Other
44219010
Spools, cops, bobbins, sewing thread reels and the like, of turned wood
Free
2
—
44219030
Blind rollers, whether or not fitted with springs
Free
3,7
—
44219050
Match splints; wooden pegs or pins for footwear
Free
3,5
—
Other
44219091
Of fibreboard
5
6,8
—
44219099
Other
Free
3,9
—

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Source: https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/44 (the official version)
Page: https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.