{
  "url": "https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-9/section-IX/chapter-44",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-9/section-IX/chapter-44.json",
  "legislation": "eur/2004/1810",
  "legislation_title": "Commission Regulation (EC) No 1810/2004 of 7 September 2004 amending Annex I 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-2004-1810",
  "path": "annex/I/part/TWO/division/9/section/IX/chapter/44",
  "kind": "division",
  "number": "CHAPTER 44",
  "heading": "WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL",
  "text": "CN code\nDescription\nConventional rate of duty (%)\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\n—\nWood in chips or particles:\n44012100\nConiferous\nFree\n—\n44012200\nNon-coniferous\nFree\n—\n440130\nSawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:\n44013010\nSawdust\nFree\n—\n44013090\nOther\nFree\n—\n44020000\nWood charcoal (including shell or nut charcoal), whether or not agglomerated\nFree\n—\n4403\nWood in the rough, whether or not stripped of bark or sapwood, or roughly squared:\n44031000\nTreated with paint, stains, creosote or other preservatives\nFree\nm3\n440320\nOther, coniferous:\nSpruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.):\n44032011\nSawlogs\nFree\nm3\n44032019\nOther\nFree\nm3\nPine of the species ‘Pinus sylvestris L.’:\n44032031\nSawlogs\nFree\nm3\n44032039\nOther\nFree\nm3\nOther:\n44032091\nSawlogs\nFree\nm3\n44032099\nOther\nFree\nm3\nOther, of tropical wood specified in subheading note 1 to this chapter:\n44034100\nDark red meranti, light red meranti and meranti bakau\nFree\nm3\n440349\nOther:\n44034910\nSapelli, acajou d'Afrique and iroko\nFree\nm3\n44034920\nOkoumé\nFree\nm3\n44034940\nSipo\nFree\nm3\n44034995\nOther\nFree\nm3\nOther:\n440391\nOf oak (Quercus spp.):\n44039110\nSawlogs\nFree\nm3\n44039190\nOther\nFree\nm3\n440392\nOf beech (Fagus spp.):\n44039210\nSawlogs\nFree\nm3\n44039290\nOther\nFree\nm3\n440399\nOther:\n44039910\nOf poplar\nFree\nm3\n44039930\nOf eucalyptus\nFree\nm3\nOf birch:\n44039951\nSawlogs\nFree\nm3\n44039959\nOther\nFree\nm3\n44039995\nOther\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\nFree\n—\n44042000\nNon-coniferous\nFree\n—\n44050000\nWood wool; wood flour\nFree\n—\n4406\nRailway or tramway sleepers (cross-ties) of wood:\n44061000\nNot impregnated\nFree\nm3\n44069000\nOther\nFree\nm3\n4407\nWood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:\n440710\nConiferous:\n44071015\nSanded; end-jointed, whether or not planed or sanded\nFree\nm3\nOther:\nPlaned:\n44071031\nSpruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)\nFree\nm3\n44071033\nPine of the species ‘Pinus sylvestris L.’\nFree\nm3\n44071038\nOther\nFree\nm3\nOther:\n44071091\nSpruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)\nFree\nm3\n44071093\nPine of the species ‘Pinus sylvestris L.’\nFree\nm3\n44071098\nOther\nFree\nm3\nOf tropical wood specified in subheading note 1 to this chapter:\n440724\nVirola, mahogany (Swietenia spp.), imbuia and balsa:\n44072415\nSanded; end-jointed, whether or not planed or sanded\n4,9\n—\nOther:\n44072430\nPlaned\n4\nm3\n44072490\nOther\nFree\nm3\n440725\nDark red meranti, light red meranti and meranti bakau:\n44072510\nEnd-jointed, whether or not planed or sanded\n4,9\n—\nOther:\n44072530\nPlaned\n4\nm3\n44072550\nSanded\n4,9\n—\n44072590\nOther\nFree\nm3\n440726\nWhite lauan, white meranti, white seraya, yellow meranti and alan:\n44072610\nEnd-jointed, whether or not planed or sanded\n4,9\n—\nOther:\n44072630\nPlaned\n4\nm3\n44072650\nSanded\n4,9\n—\n44072690\nOther\nFree\nm3\n440729\nOther:\n44072905\nEnd-jointed, whether or not planed or sanded\n4,9\n—\nOther:\nKeruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de Rose:\nPlaned:\n44072920\nPalissandre de Rio, palissandre de Para and palissandre de Rose\n4,9\nm3\n44072930\nOther\n4\nm3\n44072950\nSanded\n4,9\n—\nOther:\n44072961\nAzobé\nFree\nm3\n44072969\nOther\nFree\nm3\nOther:\n44072983\nPlaned\n4\nm3\n44072985\nSanded\n4,9\n—\n44072995\nOther\nFree\nm3\nOther:\n440791\nOf oak (Quercus spp.):\n44079115\nSanded; end-jointed, whether or not planed or sanded\nFree\n—\nOther:\nPlaned:\n44079131\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\nFree\nm2\n44079139\nOther\nFree\nm3\n44079190\nOther\nFree\nm3\n44079200\nOf beech (Fagus spp.)\nFree\nm3\n440799\nOther:\n44079910\nEnd-jointed, whether or not planed or sanded\nFree\n—\nOther:\n44079930\nPlaned\nFree\nm3\n44079950\nSanded\n2,5\n—\nOther:\n44079991\nOf poplar\nFree\nm3\n44079996\nOf tropical wood\nFree\nm3\n44079997\nOther\nFree\nm3\n4408\nSheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm:\n440810\nConiferous:\n44081015\nPlaned; sanded; end-jointed, whether or not planed or sanded\n3\n—\nOther:\n44081091\nSmall boards for the manufacture of pencils\nFree\n—\nOther:\n44081093\nOf a thickness not exceeding 1 mm\n4\nm3\n44081099\nOf a thickness exceeding 1 mm\n4\nm3\nOf tropical wood specified in subheading note 1 to this chapter:\n440831\nDark red meranti, light red meranti and meranti bakau:\n44083111\nEnd-jointed, whether or not planed or sanded\n4,9\n—\nOther:\n44083121\nPlaned\n4\nm3\n44083125\nSanded\n4,9\n—\n44083130\nOther\n6\nm3\n440839\nOther:\nWhite lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose:\n44083915\nSanded; end-jointed, whether or not planed or sanded\n4,9\n—\nOther:\n44083921\nPlaned\n4\nm3\nOther:\n44083931\nOf a thickness not exceeding 1 mm\n6\nm3\n44083935\nOf a thickness exceeding 1 mm\n6\nm3\nOther:\n44083955\nPlaned; sanded; end-jointed, whether or not planed or sanded\n3\n—\nOther:\n44083970\nSmall boards for the manufacture of pencils\nFree\n—\nOther:\n44083985\nOf a thickness not exceeding 1 mm\n4\nm3\n44083995\nOf a thickness exceeding 1 mm\n4\nm3\n440890\nOther:\n44089015\nPlaned; sanded; end-jointed, whether or not planed or sanded\n3\n—\nOther:\n44089035\nSmall boards for the manufacture of pencils\nFree\n—\nOther:\n44089085\nOf a thickness not exceeding 1 mm\n4\nm3\n44089095\nOf a thickness exceeding 1 mm\n4\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, ends or faces, whether or not planed, sanded or end-jointed:\n440910\nConiferous:\n44091011\nMouldings for frames for paintings, photographs, mirrors or similar objects\nFree\nm\n44091018\nOther\nFree\n—\n440920\nNon-coniferous:\n44092011\nMouldings for frames for paintings, photographs, mirrors or similar objects\nFree\nm\nOther:\n44092091\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\nFree\nm2\n44092098\nOther\nFree\n—\n4410\nParticle board and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances:\nOriented strand board and waferboard, of wood:\n44102100\nUnworked or not further worked than sanded\n7\nm3\n44102900\nOther\n7\nm3\nOther, of wood:\n44103100\nUnworked or not further worked than sanded\n7\nm3\n44103200\nSurface-covered with melamine-impregnated paper\n7\nm3\n44103300\nSurface-covered with decorative laminates of plastics\n7\nm3\n44103900\nOther\n7\nm3\n44109000\nOther\n7\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:\n441111\nNot mechanically worked or surface covered:\n44111110\nMedium density fibreboard (MDF)\n7\nm2\n44111190\nOther\n7\nm2\n441119\nOther:\n44111910\nMedium density fibreboard (MDF)\n7\nm2\n44111990\nOther\n7\nm2\nFibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3:\n441121\nNot mechanically worked or surface covered:\n44112110\nMedium density fibreboard (MDF)\n7\nm2\n44112190\nOther\n7\nm2\n441129\nOther:\n44112910\nMedium density fibreboard (MDF)\n7\nm2\n44112990\nOther\n7\nm2\nFibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3:\n441131\nNot mechanically worked or surface covered:\n44113110\nMedium density fibreboard (MDF)\n7\nm2\n44113190\nOther\n7\nm2\n441139\nOther:\n44113910\nMedium density fibreboard (MDF)\n7\nm2\n44113990\nOther\n7\nm2\nOther:\n44119100\nNot mechanically worked or surface covered\n7\nm2\n44119900\nOther\n7\nm2\n4412\nPlywood, veneered panels and similar laminated wood:\nPlywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:\n441213\nWith at least one outer ply of tropical wood specified in subheading note 1 to this chapter:\n44121310\nOf dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose\n10\nm3\n44121390\nOther\n7\nm3\n44121400\nOther, with at least one outer ply of non-coniferous wood\n7\nm3\n44121900\nOther\n7\nm3\nOther, with at least one outer ply of non-coniferous wood:\n441222\nWith at least one ply of tropical wood specified in subheading note 1 to this chapter:\n44122210\nContaining at least one layer of particle board\n6\nm3\nOther:\n44122291\nBlockboard, laminboard and battenboard\n10\nm3\n44122299\nOther\n10\nm3\n44122300\nOther, containing at least one layer of particle board\n6\nm3\n441229\nOther:\n44122920\nBlockboard, laminboard and battenboard\n10\nm3\n44122980\nOther\n10\nm3\nOther:\n441292\nWith at least one ply of tropical wood specified in subheading note 1 to this chapter:\n44129210\nContaining at least one layer of particle board\n6\nm3\nOther:\n44129291\nBlockboard, laminboard and battenboard\n6\nm3\n44129299\nOther\n10\nm3\n44129300\nOther, containing at least one layer of particle board\n6\nm3\n441299\nOther:\n44129920\nBlockboard, laminboard and battenboard\n6\nm3\n44129980\nOther\n10\nm3\n44130000\nDensified wood, in blocks, plates, strips or profile shapes\nFree\nm3\n441400\nWooden frames for paintings, photographs, mirrors or similar objects:\n44140010\nOf tropical wood, as specified in additional note 2 to this chapter\n5,1\n—\n44140090\nOf other wood\nFree\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; pallet collars of wood:\n441510\nCases, boxes, crates, drums and similar packings; cable-drums:\n44151010\nCases, boxes, crates, drums and similar packings\n4\n—\n44151090\nCable-drums\n3\n—\n441520\nPallets, box pallets and other load boards; pallet collars:\n44152020\nFlat pallets; pallet collars\n3\np/st\n44152090\nOther\n4\n—\n44160000\nCasks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves\nFree\n—\n44170000\nTools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood\nFree\n—\n4418\nBuilders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:\n441810\nWindows, French windows and their frames:\n44181010\nOf tropical wood, as specified in additional note 2 to this chapter\n3\np/st\n44181050\nConiferous\n3\np/st\n44181090\nOther\n3\np/st\n441820\nDoors and their frames and thresholds:\n44182010\nOf tropical wood, as specified in additional note 2 to this chapter\n6\np/st\n44182050\nConiferous\nFree\np/st\n44182080\nOf other wood\nFree\np/st\n441830\nParquet panels:\n44183010\nFor mosaic floors\n3\nm2\nOther:\n44183091\nComposed of two or more layers of wood\nFree\nm2\n44183099\nOther\nFree\nm2\n44184000\nShuttering for concrete constructional work\nFree\n—\n44185000\nShingles and shakes\nFree\n—\n441890\nOther:\n44189010\nGlue-laminated timber\nFree\n—\n44189090\nOther\nFree\n—\n441900\nTableware and kitchenware, of wood:\n44190010\nOf tropical wood, as specified in additional note 2 to this chapter\n3\n—\n44190090\nOf other wood\nFree\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\n6\n—\n44201019\nOf other wood\nFree\n—\n442090\nOther:\n44209010\nWood marquetry and inlaid wood\n4\nm3\nOther:\n44209091\nOf tropical wood, as specified in additional note 2 to this chapter\n6\n—\n44209099\nOther\nFree\n—\n4421\nOther articles of wood:\n44211000\nClothes hangers\nFree\np/st\n442190\nOther:\n44219091\nOf fibreboard\n4\n—\n44219098\nOther\nFree\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Autonomous rate of duty: 2,5."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Autonomous rate of duty: 2."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "WTO tariff quota: see Annex 7."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "A window or French window with or without its frame is considered as one piece."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Autonomous rate of duty: 3."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "A door with or without its frame or threshold is considered as one piece."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Autonomous rate of duty: Free."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1810/annex/I/part/TWO/division/9/section/IX/chapter/44",
    "retrieved_at": "2026-11-01T14:55:11.916781+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."
}