{
  "url": "https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-44",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-44.json",
  "legislation": "eur/2019/1776",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 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-2019-1776",
  "path": "annex/I/chapter/44",
  "kind": "chapter",
  "number": "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\nFuel wood, in logs, in billets, in twigs, in faggots or in similar forms\n44011100\nConiferous\nFree\n—\n44011200\nNon-coniferous\nFree\n—\nWood in chips or particles\n44012100\nConiferous\nFree\n—\n44012200\nNon-coniferous\nFree\n—\nSawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms\n44013100\nWood pellets\nFree\n—\n44013900\nOther\nFree\n—\n440140\nSawdust and wood waste and scrap, not agglomerated\n44014010\nSawdust\nFree\n—\n44014090\nOther\nFree\n—\n4402\nWood charcoal (including shell or nut charcoal), whether or not agglomerated\n44021000\nOf bamboo\nFree\n—\n44029000\nOther\nFree\n—\n4403\nWood in the rough, whether or not stripped of bark or sapwood, or roughly squared\nTreated with paint, stains, creosote or other preservatives\n44031100\nConiferous\nFree\nm3\n44031200\nNon-coniferous\nFree\nm3\nOther, coniferous\n440321\nOf pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more\n44032110\nSawlogs\nFree\nm3\n44032190\nOther\nFree\nm3\n44032200\nOf pine (Pinus spp.), other\nFree\nm3\n440323\nOf fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more\n44032310\nSawlogs\nFree\nm3\n44032390\nOther\nFree\nm3\n44032400\nOf fir (Abies spp.) and spruce (Picea spp.), other\nFree\nm3\n440325\nOther, of which any cross-sectional dimension is 15 cm or more\n44032510\nSawlogs\nFree\nm3\n44032590\nOther\nFree\nm3\n44032600\nOther\nFree\nm3\nOther, of tropical wood\n44034100\nDark red meranti, light red meranti and meranti bakau\nFree\nm3\n440349\nOther\n44034910\nAcajou d'Afrique, iroko and sapelli\nFree\nm3\n44034935\nOkoumé and sipo\nFree\nm3\n44034985\nOther\nFree\nm3\nOther\n44039100\nOf oak (Quercus spp.)\nFree\nm3\n44039300\nOf beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more\nFree\nm3\n44039400\nOf beech (Fagus spp.), other\nFree\nm3\n440395\nOf birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more\n44039510\nSawlogs\nFree\nm3\n44039590\nOther\nFree\nm3\n44039600\nOf birch (Betula spp.), other\nFree\nm3\n44039700\nOf poplar and aspen (Populus spp.)\nFree\nm3\n44039800\nOf eucalyptus (Eucalyptus spp.)\nFree\nm3\n44039900\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\nNot impregnated\n44061100\nConiferous\nFree\nm3\n44061200\nNon-coniferous\nFree\nm3\nOther\n44069100\nConiferous\nFree\nm3\n44069200\nNon-coniferous\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\nConiferous\n440711\nOf pine (Pinus spp.)\n44071110\nEnd-jointed, whether or not planed or sanded\nFree\nm3\n44071120\nPlaned\nFree\nm3\n44071190\nOther\nFree\nm3\n440712\nOf fir (Abies spp.) and spruce (Picea spp.)\n44071210\nEnd-jointed, whether or not planed or sanded\nFree\nm3\n44071220\nPlaned\nFree\nm3\n44071290\nOther\nFree\nm3\n440719\nOther\n44071910\nEnd-jointed, whether or not planed or sanded\nFree\nm3\n44071920\nPlaned\nFree\nm3\n44071990\nOther\nFree\nm3\nOf tropical wood\n440721\nMahogany (Swietenia spp.)\n44072110\nSanded; end-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072191\nPlaned\n4\nm3\n44072199\nOther\nFree\nm3\n440722\nVirola, imbuia and balsa\n44072210\nSanded; end-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072291\nPlaned\n4\nm3\n44072299\nOther\nFree\nm3\n440725\nDark red meranti, light red meranti and meranti bakau\n44072510\nEnd-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072530\nPlaned\n4\nm3\n44072550\nSanded\n4,9\nm3\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\nm3\nOther\n44072630\nPlaned\n4\nm3\n44072650\nSanded\n4,9\nm3\n44072690\nOther\nFree\nm3\n440727\nSapelli\n44072710\nSanded; end-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072791\nPlaned\n4\nm3\n44072799\nOther\nFree\nm3\n440728\nIroko\n44072810\nSanded; end-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072891\nPlaned\n4\nm3\n44072899\nOther\nFree\nm3\n440729\nOther\nAbura, acajou d'Afrique, afrormosia, ako, andiroba, aningré, avodiré, azobé, balau, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, ipé, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, limba, louro, maçaranduba, makoré, mandioqueira, mansonia, mengkulang, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola\n44072915\nEnd-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44072920\nPalissandre de Para, palissandre de Rio and palissandre de Rose, planed\n4,9\nm3\nOther\n44072983\nPlaned\n4\nm3\n44072985\nSanded\n4,9\nm3\n44072995\nOther\nFree\nm3\nOther tropical wood\n44072996\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44072997\nSanded\n2,5\nm3\n44072998\nOther\nFree\nm3\nOther\n440791\nOf oak (Quercus spp.)\n44079115\nSanded; end-jointed, whether or not planed or sanded\nFree\nm3\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\n440793\nOf maple (Acer spp.)\n44079310\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079391\nSanded\n2,5\nm3\n44079399\nOther\nFree\nm3\n440794\nOf cherry (Prunus spp.)\n44079410\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079491\nSanded\n2,5\nm3\n44079499\nOther\nFree\nm3\n440795\nOf ash (Fraxinus spp.)\n44079510\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079591\nSanded\n2,5\nm3\n44079599\nOther\nFree\nm3\n440796\nOf birch (Betula spp.)\n44079610\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079691\nSanded\n2,5\nm3\n44079699\nOther\nFree\nm3\n440797\nOf poplar and aspen (Populus spp.)\n44079710\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079791\nSanded\n2,5\nm3\n44079799\nOther\nFree\nm3\n440799\nOther\n44079927\nPlaned; end-jointed, whether or not planed or sanded\nFree\nm3\nOther\n44079940\nSanded\n2,5\nm3\n44079990\nOther\nFree\nm3\n4408\nSheets 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\n440810\nConiferous\n44081015\nPlaned; sanded; end-jointed, whether or not planed or sanded\n3\nm3\nOther\n44081091\nSmall boards for the manufacture of pencils\nFree\nm3\n44081098\nOther\n4\nm3\nOf tropical wood\n440831\nDark red meranti, light red meranti and meranti bakau\n44083111\nEnd-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44083121\nPlaned\n4\nm3\n44083125\nSanded\n4,9\nm3\n44083130\nOther\n6\nm3\n440839\nOther\nAcajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan\n44083915\nSanded; end-jointed, whether or not planed or sanded\n4,9\nm3\nOther\n44083921\nPlaned\n4\nm3\n44083930\nOther\n6\nm3\nOther\n44083955\nPlaned; sanded; end-jointed, whether or not planed or sanded\n3\nm3\nOther\n44083970\nSmall boards for the manufacture of pencils\nFree\nm3\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\nm3\nOther\n44089035\nSmall boards for the manufacture of pencils\nFree\nm3\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—\nNon-coniferous\n44092100\nOf bamboo\nFree\n—\n44092200\nOf tropical wood\nFree\n—\n440929\nOther\n44092910\nMouldings for frames for paintings, photographs, mirrors or similar objects\nFree\nm\nOther\n44092991\nBlocks, strips and friezes for parquet or wood block flooring, not assembled\nFree\nm2\n44092999\nOther\nFree\n—\n4410\nParticle 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\nOf wood\n441011\nParticle board\n44101110\nUnworked or not further worked than sanded\n7\nm3\n44101130\nSurface-covered with melamine-impregnated paper\n7\nm3\n44101150\nSurface-covered with decorative laminates of plastics\n7\nm3\n44101190\nOther\n7\nm3\n441012\nOriented strand board (OSB)\n44101210\nUnworked or not further worked than sanded\n7\nm3\n44101290\nOther\n7\nm3\n44101900\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\nMedium density fibreboard (MDF)\n441112\nOf a thickness not exceeding 5 mm\n44111210\nNot mechanically worked or surface covered\n7\nm3\n44111290\nOther\n7\nm3\n441113\nOf a thickness exceeding 5 mm but not exceeding 9 mm\n44111310\nNot mechanically worked or surface covered\n7\nm3\n44111390\nOther\n7\nm3\n441114\nOf a thickness exceeding 9 mm\n44111410\nNot mechanically worked or surface covered\n7\nm3\n44111490\nOther\n7\nm3\nOther\n441192\nOf a density exceeding 0,8 g/cm3\n44119210\nNot mechanically worked or surface covered\n7\nm3\n44119290\nOther\n7\nm3\n441193\nOf a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3\n44119310\nNot mechanically worked or surface covered\n7\nm3\n44119390\nOther\n7\nm3\n441194\nOf a density not exceeding 0,5 g/cm3\n44119410\nNot mechanically worked or surface covered\n7\nm3\n44119490\nOther\n7\nm3\n4412\nPlywood, veneered panels and similar laminated wood\n44121000\nOf bamboo\n10\nm3\nOther plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness\n441231\nWith at least one outer ply of tropical wood\n44123110\nOf 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\n10\nm3\n44123190\nOther\n7\nm3\n44123300\nOther, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.) chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) tulipwood (Liriodendron spp.) or walnut (Juglans spp.)\n7\nm3\n44123400\nOther, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33\n7\nm3\n44123900\nOther, with both outer plies of coniferous wood\n7\nm3\nOther\n441294\nBlockboard, laminboard and battenboard\n44129410\nWith at least one outer ply of non-coniferous wood\n10\nm3\n44129490\nOther\n6\nm3\n441299\nOther\n44129930\nContaining at least one layer of particle board\n6\nm3\nOther\nWith at least one outer ply of non-coniferous wood\n44129940\nOf alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar\n10\nm3\n44129950\nOther\n10\nm3\n44129985\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 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 flooring panels, shingles and shakes\n441810\nWindows, French windows and their frames\n44181010\nOf tropical wood specified in additional note 2 to this chapter\n3\np/st\n44181050\nConiferous\n3\np/st\n44181090\nOf other wood\n3\np/st\n441820\nDoors and their frames and thresholds\n44182010\nOf tropical wood specified in additional note 2 to this chapter\n6\np/st\n44182050\nConiferous\nFree\np/st\n44182080\nOf other wood\nFree\np/st\n44184000\nShuttering for concrete constructional work\nFree\n—\n44185000\nShingles and shakes\nFree\n—\n44186000\nPosts and beams\nFree\n—\nAssembled flooring panels\n441873\nOf bamboo or with at least the top layer (wear layer) of bamboo\n44187310\nFor mosaic floors\n3\nm2\n44187390\nOther\nFree\nm2\n44187400\nOther, for mosaic floors\n3\nm2\n44187500\nOther, multilayer\nFree\nm2\n44187900\nOther\nFree\nm2\nOther\n44189100\nOf bamboo\nFree\n—\n441899\nOther\n44189910\nGlue-laminated timber\nFree\n—\n44189990\nOther\nFree\n—\n4419\nTableware and kitchenware, of wood\nOf bamboo\n44191100\nBread boards, chopping boards and similar boards\nFree\n—\n44191200\nChopsticks\nFree\n—\n44191900\nOther\nFree\n—\n441990\nOther\n44199010\nOf tropical wood specified in additional note 2 to this chapter\n3\n—\n44199090\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 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 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\nOther\n44219100\nOf bamboo\nFree\n—\n442199\nOther\n44219910\nOf fibreboard\n4\n—\nOther\n44219991\nCoffins\nFree\np/st\n44219999\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 provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1))."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "WTO tariff quota."
    },
    {
      "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 or window 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/2019/1776/annex/I/chapter/44",
    "retrieved_at": "2026-11-01T14:43:05.502540+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."
}