# Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, 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 44013020 Pellets Free — Other 44013040 Sawdust Free — 44013080 Other Free — 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 44021000 Of bamboo Free — 44029000 Other 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 Acajou d'Afrique, iroko and sapelli Free m3 44034935 Okoumé and 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 440721 Mahogany (Swietenia spp.) 44072110 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072191 Planed 4 m3 44072199 Other Free m3 440722 Virola, imbuia and balsa 44072210 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072291 Planed 4 m3 44072299 Other Free m3 440725 Dark red meranti, light red meranti and meranti bakau 44072510 End-jointed, whether or not planed or sanded 4,9 m3 Other 44072530 Planed 4 m3 44072550 Sanded 4,9 m3 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 m3 Other 44072630 Planed 4 m3 44072650 Sanded 4,9 m3 44072690 Other Free m3 440727 Sapelli 44072710 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072791 Planed 4 m3 44072799 Other Free m3 440728 Iroko 44072810 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 Other 44072891 Planed 4 m3 44072899 Other Free m3 440729 Other 44072915 End-jointed, whether or not planed or sanded 4,9 m3 Other Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong, kapur, kempas, keruing, limba, makoré, mansonia, merbau, obeche, okoumé, palissandre de Rio, palissandre de Para, palissandre de Rose, ramin, sipo, teak and tiama Planed 44072920 Palissandre de Para, palissandre de Rio and palissandre de Rose 4,9 m3 44072925 Other 4 m3 44072945 Sanded 4,9 m3 Other 44072961 Azobé Free m3 44072968 Other Free m3 Other 44072983 Planed 4 m3 44072985 Sanded 4,9 m3 44072995 Other Free m3 Other 440791 Of oak (Quercus spp.) 44079115 Sanded; end-jointed, whether or not planed or sanded Free m3 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 440793 Of maple (Acer spp.) 44079310 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079391 Sanded 2,5 m3 44079399 Other Free m3 440794 Of cherry (Prunus spp.) 44079410 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079491 Sanded 2,5 m3 44079499 Other Free m3 440795 Of ash (Fraxinus spp.) 44079510 Planed; end-jointed, whether or not planed or sanded Free m3 Other 44079591 Sanded 2,5 m3 44079599 Other Free m3 440799 Other 44079920 End-jointed, whether or not planed or sanded Free m3 Other 44079925 Planed Free m3 44079940 Sanded 2,5 m3 Other 44079991 Of poplar Free m3 44079996 Of tropical wood Free m3 44079998 Other Free m3 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for 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 m3 Other 44081091 Small boards for the manufacture of pencils Free m3 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 m3 Other 44083121 Planed 4 m3 44083125 Sanded 4,9 m3 44083130 Other 6 m3 440839 Other Acajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan 44083915 Sanded; end-jointed, whether or not planed or sanded 4,9 m3 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 m3 Other 44083970 Small boards for the manufacture of pencils Free m3 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 m3 Other 44089035 Small boards for the manufacture of pencils Free m3 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 — Non-coniferous 44092100 Of bamboo Free — 440929 Other 44092910 Mouldings for frames for paintings, photographs, mirrors or similar objects Free m Other 44092991 Blocks, strips and friezes for parquet or wood block flooring, not assembled Free m2 44092999 Other Free — 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances Of wood 441011 Particle board 44101110 Unworked or not further worked than sanded 7 m3 44101130 Surface-covered with melamine-impregnated paper 7 m3 44101150 Surface-covered with decorative laminates of plastics 7 m3 44101190 Other 7 m3 441012 Oriented strand board (OSB) 44101210 Unworked or not further worked than sanded 7 m3 44101290 Other 7 m3 44101900 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 Medium density fibreboard (MDF) 441112 Of a thickness not exceeding 5 mm 44111210 Not mechanically worked or surface covered 7 m2 44111290 Other 7 m2 441113 Of a thickness exceeding 5 mm but not exceeding 9 mm 44111310 Not mechanically worked or surface covered 7 m2 44111390 Other 7 m2 441114 Of a thickness exceeding 9 mm 44111410 Not mechanically worked or surface covered 7 m2 44111490 Other 7 m2 Other 441192 Of a density exceeding 0,8 g/cm3 44119210 Not mechanically worked or surface covered 7 m2 44119290 Other 7 m2 441193 Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3 44119310 Not mechanically worked or surface covered 7 m2 44119390 Other 7 m2 441194 Of a density not exceeding 0,5 g/cm3 44119410 Not mechanically worked or surface covered 7 m2 44119490 Other 7 m2 4412 Plywood, veneered panels and similar laminated wood 44121000 Of bamboo 10 m3 Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness 441231 With at least one outer ply of tropical wood specified in subheading note 1 to this chapter 44123110 Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan 10 m3 44123190 Other 7 m3 441232 Other, with at least one outer ply of non-coniferous wood 44123210 Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar 7 m3 44123290 Other 7 m3 44123900 Other 7 m3 Other 441294 Blockboard, laminboard and battenboard 44129410 With at least one outer ply of non-coniferous wood 10 m3 44129490 Other 6 m3 441299 Other 44129930 Containing at least one layer of particle board 6 m3 Other With at least one outer ply of non-coniferous wood 44129940 Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar 10 m3 44129950 Other 10 m3 44129985 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 specified in additional note 3 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 flooring panels, shingles and shakes 441810 Windows, French windows and their frames 44181010 Of tropical wood specified in additional note 3 to this chapter 3 p/st 44181050 Coniferous 3 p/st 44181090 Of other wood 3 p/st 441820 Doors and their frames and thresholds 44182010 Of tropical wood specified in additional note 3 to this chapter 6 p/st 44182050 Coniferous Free p/st 44182080 Of other wood Free p/st 44184000 Shuttering for concrete constructional work Free — 44185000 Shingles and shakes Free — 44186000 Posts and beams Free — Assembled flooring panels 44187100 For mosaic floors 3 m2 44187200 Other, multilayer Free m2 44187900 Other Free m2 441890 Other 44189010 Glue-laminated timber Free — 44189080 Other Free — 441900 Tableware and kitchenware, of wood 44190010 Of tropical wood specified in additional note 3 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 specified in additional note 3 to this chapter 6 — 44201019 Of other wood Free — 442090 Other 44209010 Wood marquetry and inlaid wood 4 m3 Other 44209091 Of tropical wood specified in additional note 3 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 — --- Source: https://www.legislation.gov.uk/eur/2009/948/annex/I/chapter/44 (the official version) Page: https://openlegislation.uk/eu-regulation-2009-948/annex-I/chapter-44 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.