# 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, Division CHAPTER 44: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

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

CN code
Description
Conventional rate of duty (%)
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
—
Wood in chips or particles:
44012100
Coniferous
Free
—
44012200
Non-coniferous
Free
—
440130
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
44013010
Sawdust
Free
—
44013090
Other
Free
—
44020000
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Free
—
4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
44031000
Treated with paint, stains, creosote or other preservatives
Free
m3
440320
Other, coniferous:
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.):
44032011
Sawlogs
Free
m3
44032019
Other
Free
m3
Pine of the species ‘Pinus sylvestris L.’:
44032031
Sawlogs
Free
m3
44032039
Other
Free
m3
Other:
44032091
Sawlogs
Free
m3
44032099
Other
Free
m3
Other, of tropical wood specified in subheading note 1 to this chapter:
44034100
Dark red meranti, light red meranti and meranti bakau
Free
m3
440349
Other:
44034910
Sapelli, acajou d'Afrique and iroko
Free
m3
44034920
Okoumé
Free
m3
44034940
Sipo
Free
m3
44034995
Other
Free
m3
Other:
440391
Of oak (Quercus spp.):
44039110
Sawlogs
Free
m3
44039190
Other
Free
m3
440392
Of beech (Fagus spp.):
44039210
Sawlogs
Free
m3
44039290
Other
Free
m3
440399
Other:
44039910
Of poplar
Free
m3
44039930
Of eucalyptus
Free
m3
Of birch:
44039951
Sawlogs
Free
m3
44039959
Other
Free
m3
44039995
Other
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
Free
—
44042000
Non-coniferous
Free
—
44050000
Wood wool; wood flour
Free
—
4406
Railway or tramway sleepers (cross-ties) of wood:
44061000
Not impregnated
Free
m3
44069000
Other
Free
m3
4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
440710
Coniferous:
44071015
Sanded; end-jointed, whether or not planed or sanded
Free
m3
Other:
Planed:
44071031
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
m3
44071033
Pine of the species ‘Pinus sylvestris L.’
Free
m3
44071038
Other
Free
m3
Other:
44071091
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
m3
44071093
Pine of the species ‘Pinus sylvestris L.’
Free
m3
44071098
Other
Free
m3
Of tropical wood specified in subheading note 1 to this chapter:
440724
Virola, mahogany (Swietenia spp.), imbuia and balsa:
44072415
Sanded; end-jointed, whether or not planed or sanded
4,9
—
Other:
44072430
Planed
4
m3
44072490
Other
Free
m3
440725
Dark red meranti, light red meranti and meranti bakau:
44072510
End-jointed, whether or not planed or sanded
4,9
—
Other:
44072530
Planed
4
m3
44072550
Sanded
4,9
—
44072590
Other
Free
m3
440726
White lauan, white meranti, white seraya, yellow meranti and alan:
44072610
End-jointed, whether or not planed or sanded
4,9
—
Other:
44072630
Planed
4
m3
44072650
Sanded
4,9
—
44072690
Other
Free
m3
440729
Other:
44072905
End-jointed, whether or not planed or sanded
4,9
—
Other:
Keruing, 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:
Planed:
44072920
Palissandre de Rio, palissandre de Para and palissandre de Rose
4,9
m3
44072930
Other
4
m3
44072950
Sanded
4,9
—
Other:
44072961
Azobé
Free
m3
44072969
Other
Free
m3
Other:
44072983
Planed
4
m3
44072985
Sanded
4,9
—
44072995
Other
Free
m3
Other:
440791
Of oak (Quercus spp.):
44079115
Sanded; end-jointed, whether or not planed or sanded
Free
—
Other:
Planed:
44079131
Blocks, strips and friezes for parquet or wood block flooring, not assembled
Free
m2
44079139
Other
Free
m3
44079190
Other
Free
m3
44079200
Of beech (Fagus spp.)
Free
m3
440799
Other:
44079910
End-jointed, whether or not planed or sanded
Free
—
Other:
44079930
Planed
Free
m3
44079950
Sanded
2,5
—
Other:
44079991
Of poplar
Free
m3
44079996
Of tropical wood
Free
m3
44079997
Other
Free
m3
4408
Sheets 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:
440810
Coniferous:
44081015
Planed; sanded; end-jointed, whether or not planed or sanded
3
—
Other:
44081091
Small boards for the manufacture of pencils
Free
—
Other:
44081093
Of a thickness not exceeding 1 mm
4
m3
44081099
Of a thickness exceeding 1 mm
4
m3
Of tropical wood specified in subheading note 1 to this chapter:
440831
Dark red meranti, light red meranti and meranti bakau:
44083111
End-jointed, whether or not planed or sanded
4,9
—
Other:
44083121
Planed
4
m3
44083125
Sanded
4,9
—
44083130
Other
6
m3
440839
Other:
White lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose:
44083915
Sanded; end-jointed, whether or not planed or sanded
4,9
—
Other:
44083921
Planed
4
m3
Other:
44083931
Of a thickness not exceeding 1 mm
6
m3
44083935
Of a thickness exceeding 1 mm
6
m3
Other:
44083955
Planed; sanded; end-jointed, whether or not planed or sanded
3
—
Other:
44083970
Small boards for the manufacture of pencils
Free
—
Other:
44083985
Of a thickness not exceeding 1 mm
4
m3
44083995
Of a thickness exceeding 1 mm
4
m3
440890
Other:
44089015
Planed; sanded; end-jointed, whether or not planed or sanded
3
—
Other:
44089035
Small boards for the manufacture of pencils
Free
—
Other:
44089085
Of a thickness not exceeding 1 mm
4
m3
44089095
Of a thickness exceeding 1 mm
4
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, ends or faces, whether or not planed, sanded or end-jointed:
440910
Coniferous:
44091011
Mouldings for frames for paintings, photographs, mirrors or similar objects
Free
m
44091018
Other
Free
—
440920
Non-coniferous:
44092011
Mouldings for frames for paintings, photographs, mirrors or similar objects
Free
m
Other:
44092091
Blocks, strips and friezes for parquet or wood block flooring, not assembled
Free
m2
44092098
Other
Free
—
4410
Particle 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:
Oriented strand board and waferboard, of wood:
44102100
Unworked or not further worked than sanded
7
m3
44102900
Other
7
m3
Other, of wood:
44103100
Unworked or not further worked than sanded
7
m3
44103200
Surface-covered with melamine-impregnated paper
7
m3
44103300
Surface-covered with decorative laminates of plastics
7
m3
44103900
Other
7
m3
44109000
Other
7
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:
441111
Not mechanically worked or surface covered:
44111110
Medium density fibreboard (MDF)
7
m2
44111190
Other
7
m2
441119
Other:
44111910
Medium density fibreboard (MDF)
7
m2
44111990
Other
7
m2
Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3:
441121
Not mechanically worked or surface covered:
44112110
Medium density fibreboard (MDF)
7
m2
44112190
Other
7
m2
441129
Other:
44112910
Medium density fibreboard (MDF)
7
m2
44112990
Other
7
m2
Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3:
441131
Not mechanically worked or surface covered:
44113110
Medium density fibreboard (MDF)
7
m2
44113190
Other
7
m2
441139
Other:
44113910
Medium density fibreboard (MDF)
7
m2
44113990
Other
7
m2
Other:
44119100
Not mechanically worked or surface covered
7
m2
44119900
Other
7
m2
4412
Plywood, veneered panels and similar laminated wood:
Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:
441213
With at least one outer ply of tropical wood specified in subheading note 1 to this chapter:
44121310
Of 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
10
m3
44121390
Other
7
m3
44121400
Other, with at least one outer ply of non-coniferous wood
7
m3
44121900
Other
7
m3
Other, with at least one outer ply of non-coniferous wood:
441222
With at least one ply of tropical wood specified in subheading note 1 to this chapter:
44122210
Containing at least one layer of particle board
6
m3
Other:
44122291
Blockboard, laminboard and battenboard
10
m3
44122299
Other
10
m3
44122300
Other, containing at least one layer of particle board
6
m3
441229
Other:
44122920
Blockboard, laminboard and battenboard
10
m3
44122980
Other
10
m3
Other:
441292
With at least one ply of tropical wood specified in subheading note 1 to this chapter:
44129210
Containing at least one layer of particle board
6
m3
Other:
44129291
Blockboard, laminboard and battenboard
6
m3
44129299
Other
10
m3
44129300
Other, containing at least one layer of particle board
6
m3
441299
Other:
44129920
Blockboard, laminboard and battenboard
6
m3
44129980
Other
10
m3
44130000
Densified wood, in blocks, plates, strips or profile shapes
Free
m3
441400
Wooden frames for paintings, photographs, mirrors or similar objects:
44140010
Of tropical wood, as specified in additional note 2 to this chapter
5,1
—
44140090
Of other wood
Free
—
4415
Packing 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:
441510
Cases, boxes, crates, drums and similar packings; cable-drums:
44151010
Cases, boxes, crates, drums and similar packings
4
—
44151090
Cable-drums
3
—
441520
Pallets, box pallets and other load boards; pallet collars:
44152020
Flat pallets; pallet collars
3
p/st
44152090
Other
4
—
44160000
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
Free
—
44170000
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Free
—
4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:
441810
Windows, French windows and their frames:
44181010
Of tropical wood, as specified in additional note 2 to this chapter
3
p/st
44181050
Coniferous
3
p/st
44181090
Other
3
p/st
441820
Doors and their frames and thresholds:
44182010
Of tropical wood, as specified in additional note 2 to this chapter
6
p/st
44182050
Coniferous
Free
p/st
44182080
Of other wood
Free
p/st
441830
Parquet panels:
44183010
For mosaic floors
3
m2
Other:
44183091
Composed of two or more layers of wood
Free
m2
44183099
Other
Free
m2
44184000
Shuttering for concrete constructional work
Free
—
44185000
Shingles and shakes
Free
—
441890
Other:
44189010
Glue-laminated timber
Free
—
44189090
Other
Free
—
441900
Tableware and kitchenware, of wood:
44190010
Of tropical wood, as specified in additional note 2 to this chapter
3
—
44190090
Of other wood
Free
—
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
6
—
44201019
Of other wood
Free
—
442090
Other:
44209010
Wood marquetry and inlaid wood
4
m3
Other:
44209091
Of tropical wood, as specified in additional note 2 to this chapter
6
—
44209099
Other
Free
—
4421
Other articles of wood:
44211000
Clothes hangers
Free
p/st
442190
Other:
44219091
Of fibreboard
4
—
44219098
Other
Free
—

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Source: https://www.legislation.gov.uk/eur/2004/1810/annex/I/part/TWO/division/9/section/IX/chapter/44 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1810/annex-I/part-TWO/division-9/section-IX/chapter-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.