EU Combined Nomenclature · CN code · HS 4401.12

4401 12 00

4401 12 00: Fuel wood, in logs, in billets, in twigs, in faggots: non-coniferous

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
  3. 4401 12 00 Non-coniferous

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 8
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 3

  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 10

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Belarus, North Korea
    Legal act
    Regulation 0355/22, Regulation 0285/18
  • Import controlOfficial control - plants
    Applies to goods from
    all countries except Switzerland
    Legal act
    Regulation 2072/19
  • Import controlOfficial control - plants
    Applies to goods from
    Afghanistan, Albania, Antigua & Barbuda, Argentina, Armenia, Bahamas, Bahrain, Bangladesh and 77 more
    Legal act
    Regulation 2072/19
    Documents
    • C085 Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y146 Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031
    • Y979 Exemption from official controls for plants, other than plants for planting, plant products and other objects, which form part of passengers’ personal luggage and are intended for personal consumption or use (Regulation (EU) 2019/2122 Article 7d)
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y122 Goods originating in Russia, from a region where the CHED-PP is not requested (Part A, Annex XI of Regulation (EU) 2019/2072)
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria
    Legal act
    Regulation 1210/03, Regulation 1332/13
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, China, India
    In force
    until 31 December 2026
    Legal act
    Regulation 0288/24
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    Regulation 0966/23
    Documents
    • C400 Presentation of the required " CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 4

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Restriction on exportSanctions regime: Iraq All third countries Regulation 1210/03 1 January 2007
Export authorizationSanctions regime: Syria All third countries Regulation 1332/13 15 December 2013
Export control - CITES All third countries Regulation 0966/23 20 May 2023
Export control - Waste All third countries Regulation 1157/24 21 May 2026

TARIC data as of 26 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 13% reduced rate
  • Belgium 6% reduced rate
  • Bulgaria 20%
  • Croatia 5% reduced rate
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 7% reduced rate
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 10% reduced rate
  • Latvia 12% reduced rate
  • Lithuania 21%
  • Luxembourg 8% reduced rate
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 11% reduced rate
  • Slovakia 23%
  • Slovenia 22%
  • Spain 10% reduced rate
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 4401.12

last 12 months€109.2m+11.3% · previous 12 months
Average import price€0.15 per kg
Preferential rate0%
Jan 2024: €4mFeb 2024: €3.9mMar 2024: €4.4mApr 2024: €6.2mMay 2024: €7.1mJun 2024: €7.9mJul 2024: €9.4mAug 2024: €7.6mSept 2024: €9.9mOct 2024: €10.5mNov 2024: €7.7mDec 2024: €5.7mJan 2025: €5.8mFeb 2025: €6.9mMar 2025: €7.3mApr 2025: €7mMay 2025: €8.7mJun 2025: €9.3mJul 2025: €10.5mAug 2025: €8.9mSept 2025: €11mOct 2025: €11.2mNov 2025: €8.8mDec 2025: €4.5mJan 2026: €5mFeb 2026: €8mMar 2026: €9.5mApr 2026: €10mMay 2026: €9.6mJun 2026: €11.1mJul 2026: €11.1mAug 2026: €9.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Bosnia & Herzegovina €70.7m 64.8% +22.4%
Ukraine €29m 26.6% -4.5%
United Kingdom €6.2m 5.7% -12.7%
Albania €1m 0.9% +29.6%
Montenegro €483k 0.4% +189.2%
Kosovo €299k 0.3% +79.9%
Egypt €266k 0.2% -17.4%
China €220k 0.2% +200.3%

Same subheading in other tariffs

4401.12 Fuel wood, in logs, in billets, in twigs, in faggots: non-coniferous

Legal notes

Subheading notes

Chapter notes: Chapter 44 →

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Wood applies from 30 December 2026

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 (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC; not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product)

Regulation (EU) 2023/1115, Annex I (consolidated text)

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

4401 11 00 and 4401 12 00 · Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms

No limiting size has been assigned to logs and billets which are to be regarded as fuel wood. It is the condition of the wood and its mode of presentation which distinguishes it from wood falling in heading 4403 (see the HS Explanatory Note to heading 4401, exclusion (b)).

These subheadings do not include sawdust, wood waste or scrap, even when these are clearly for use as fuel (subheading 4401 31 00, 4401 39 00, 4401 40 10 or 4401 40 90).

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Non-coniferous Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Non-coniferous Free —

Code history

Since 2017; before, these goods were classified under 4401 10 00.

CN code 4401 12 00 is a line of the EU Combined Nomenclature under HS subheading 4401.12 (fuel wood, in logs, in billets, in twigs, in faggots: non-coniferous).

The third-country duty is free, and quantities are declared in —.

Imports of goods of subheading 4401.12 into the EU came to €109.2m between September 2025 and August 2026 (up 11% on the year before); Bosnia & Herzegovina supplied 65%, followed by Ukraine.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

EU member states imported goods of subheading 4401.12 worth US$266m in 2024; the largest supplier from outside the EU was Bosnia & Herzegovina, and the United Kingdom ranked 3rd with US$1m.

Questions and answers

What is the EU import duty for CN code 4401 12 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 4401.12 as a whole, the largest supplier from outside the EU in 2024 was Bosnia & Herzegovina (US$46m), followed by Ukraine.

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Typical products

Everyday names, not part of the legal text.