# 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, 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
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
44011100
Coniferous
Free
—
44011200
Non-coniferous
Free
—
Wood in chips or particles
44012100
Coniferous
Free
—
44012200
Non-coniferous
Free
—
Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms
44013100
Wood pellets
Free
—
44013900
Other
Free
—
440140
Sawdust and wood waste and scrap, not agglomerated
44014010
Sawdust
Free
—
44014090
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
Treated with paint, stains, creosote or other preservatives
44031100
Coniferous
Free
m3
44031200
Non-coniferous
Free
m3
Other, coniferous
440321
Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more
44032110
Sawlogs
Free
m3
44032190
Other
Free
m3
44032200
Of pine (Pinus spp.), other
Free
m3
440323
Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more
44032310
Sawlogs
Free
m3
44032390
Other
Free
m3
44032400
Of fir (Abies spp.) and spruce (Picea spp.), other
Free
m3
440325
Other, of which any cross-sectional dimension is 15 cm or more
44032510
Sawlogs
Free
m3
44032590
Other
Free
m3
44032600
Other
Free
m3
Other, of tropical wood
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
44034985
Other
Free
m3
Other
44039100
Of oak (Quercus spp.)
Free
m3
44039300
Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more
Free
m3
44039400
Of beech (Fagus spp.), other
Free
m3
440395
Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more
44039510
Sawlogs
Free
m3
44039590
Other
Free
m3
44039600
Of birch (Betula spp.), other
Free
m3
44039700
Of poplar and aspen (Populus spp.)
Free
m3
44039800
Of eucalyptus (Eucalyptus spp.)
Free
m3
44039900
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
Not impregnated
44061100
Coniferous
Free
m3
44061200
Non-coniferous
Free
m3
Other
44069100
Coniferous
Free
m3
44069200
Non-coniferous
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
Coniferous
440711
Of pine (Pinus spp.)
44071110
End-jointed, whether or not planed or sanded
Free
m3
44071120
Planed
Free
m3
44071190
Other
Free
m3
440712
Of fir (Abies spp.) and spruce (Picea spp.)
44071210
End-jointed, whether or not planed or sanded
Free
m3
44071220
Planed
Free
m3
44071290
Other
Free
m3
440719
Other
44071910
End-jointed, whether or not planed or sanded
Free
m3
44071920
Planed
Free
m3
44071990
Other
Free
m3
Of tropical wood
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
Abura, 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
44072915
End-jointed, whether or not planed or sanded
4,9
m3
Other
44072920
Palissandre de Para, palissandre de Rio and palissandre de Rose, planed
4,9
m3
Other
44072983
Planed
4
m3
44072985
Sanded
4,9
m3
44072995
Other
Free
m3
Other tropical wood
44072996
Planed; end-jointed, whether or not planed or sanded
Free
m3
Other
44072997
Sanded
2,5
m3
44072998
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
440796
Of birch (Betula spp.)
44079610
Planed; end-jointed, whether or not planed or sanded
Free
m3
Other
44079691
Sanded
2,5
m3
44079699
Other
Free
m3
440797
Of poplar and aspen (Populus spp.)
44079710
Planed; end-jointed, whether or not planed or sanded
Free
m3
Other
44079791
Sanded
2,5
m3
44079799
Other
Free
m3
440799
Other
44079927
Planed; end-jointed, whether or not planed or sanded
Free
m3
Other
44079940
Sanded
2,5
m3
44079990
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
44081098
Other
4
m3
Of tropical wood
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
44083930
Other
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
—
44092200
Of tropical wood
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
m3
44111290
Other
7
m3
441113
Of a thickness exceeding 5 mm but not exceeding 9 mm
44111310
Not mechanically worked or surface covered
7
m3
44111390
Other
7
m3
441114
Of a thickness exceeding 9 mm
44111410
Not mechanically worked or surface covered
7
m3
44111490
Other
7
m3
Other
441192
Of a density exceeding 0,8 g/cm3
44119210
Not mechanically worked or surface covered
7
m3
44119290
Other
7
m3
441193
Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
44119310
Not mechanically worked or surface covered
7
m3
44119390
Other
7
m3
441194
Of a density not exceeding 0,5 g/cm3
44119410
Not mechanically worked or surface covered
7
m3
44119490
Other
7
m3
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
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
44123300
Other, 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.)
7
m3
44123400
Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412 33
7
m3
44123900
Other, with both outer plies of coniferous wood
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 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 flooring panels, shingles and shakes
441810
Windows, French windows and their frames
44181010
Of tropical wood specified in additional note 2 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 2 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
441873
Of bamboo or with at least the top layer (wear layer) of bamboo
44187310
For mosaic floors
3
m2
44187390
Other
Free
m2
44187400
Other, for mosaic floors
3
m2
44187500
Other, multilayer
Free
m2
44187900
Other
Free
m2
Other
44189100
Of bamboo
Free
—
441899
Other
44189910
Glue-laminated timber
Free
—
44189990
Other
Free
—
4419
Tableware and kitchenware, of wood
Of bamboo
44191100
Bread boards, chopping boards and similar boards
Free
—
44191200
Chopsticks
Free
—
44191900
Other
Free
—
441990
Other
44199010
Of tropical wood specified in additional note 2 to this chapter
3
—
44199090
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 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 specified in additional note 2 to this chapter
6
—
44209099
Other
Free
—
4421
Other articles of wood
44211000
Clothes hangers
Free
p/st
Other
44219100
Of bamboo
Free
—
442199
Other
44219910
Of fibreboard
4
—
Other
44219991
Coffins
Free
p/st
44219999
Other
Free
—

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Source: https://www.legislation.gov.uk/eur/2019/1776/annex/I/chapter/44 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.