4401 21 00 and 4401 22 00 · Wood in chips or particles
See notes 1(a) and 1(c) to this chapter and the HS Explanatory Note to heading 4401, first paragraph, (B).
EU Combined Nomenclature · CN code · HS 4401.21
4401 21 00
4401 21 00: Wood in chips or particles: coniferous
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 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:
- Wood in chips or particles:
- 4401 21 00 Coniferous
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 9 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 4
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- 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
- 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 11
- 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, Algeria, American Samoa, Angola, Anguilla, Antarctica, Antigua & Barbuda, Argentina and 183 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.
- 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
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- Decision 0284/14
- 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
- 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 measures | Destination | Legal act | Validity |
|---|---|---|---|
| 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 21% -
Bulgaria 20% -
Croatia 5% reduced rate -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
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 21% -
Slovakia 23% -
Slovenia 22% -
Spain 10% reduced rate -
Sweden 25%
TEDB · 26 October 2026
EU: imports by month · HS 4401.21
last 12 months€49.3m+10% · previous 12 months
Average import price€0.09 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €26.4m | 53.5% | +13.1% |
 Ukraine | €9.7m | 19.6% | +68.2% |
 United Kingdom | €7.4m | 15% | -27.3% |
 Brazil | €2.5m | 5% | +0.6% |
 Bosnia & Herzegovina | €2m | 4% | -22.1% |
 Venezuela | €609k | 1.2% | — |
 United States | €408k | 0.8% | +77.7% |
 Switzerland | €262k | 0.5% | +31.5% |
Same subheading in other tariffs
4401.21 Wood in chips or particles: coniferous
UK Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 2 tariff lines 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
Subheading notes
1. For the purposes of subheading 440131, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2. For the purposes of subheading 440132, the expression ‘wood briquettes’ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3. For the purposes of subheading 440713, ‘S-P-F’ refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4. For the purposes of subheading 440714, ‘Hem-fir’ refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
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.
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.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Coniferous | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Coniferous | Free | — |
CN code 4401 21 00 is a line of the EU Combined Nomenclature under HS subheading 4401.21 (wood in chips or particles: coniferous).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 4401.21 into the EU came to €49.3m between September 2025 and August 2026 (up 10% on the year before); Norway supplied 54%, 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 free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, 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 4401.21 worth US$628m in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 2nd with US$14m.
Questions and answers
What is the EU import duty for CN code 4401 21 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 4401.21 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$26m), followed by the United Kingdom.