EU Combined Nomenclature · CN code · HS 4401.31
Wood pellets
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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
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% / 14% 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
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €404.3m | 37.4% | +8% |
 Vietnam | €142.8m | 13.2% | +58.1% |
 Canada | €109.6m | 10.1% | -20.4% |
 Brazil | €97.6m | 9% | +9% |
 Ukraine | €97.5m | 9% | +26.2% |
 Thailand | €71.7m | 6.6% | +76% |
 Malaysia | €45.4m | 4.2% | -4.3% |
 Australia | €20.2m | 1.9% | +42.5% |
4401.31 Sawdust and wood waste and scrap, agglomerated in logs: wood pellets
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 9 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
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 Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
The tariff classification of torrefied wood pellets from Vietnam
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.
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.
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)
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.
See notes 1(a) and 1(c) to this chapter.
These subheadings do not include wood flour as defined in additional note 1 to this chapter (heading 4405 00 00)
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | Wood pellets | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Wood pellets | Free | — |
In the EU Combined Nomenclature, 4401 31 00 is one of 1 line under subheading 4401.31, sawdust and wood waste and scrap, agglomerated in logs: wood pellets.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported wood pellets (HS 4401.31) worth €1.1bn (up 16% on the year before), at an average of €0.22 per kg; United States supplied 37%, followed by Vietnam.
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 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 4401.31 worth US$2bn in 2024; the largest supplier from outside the EU was the United States.
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.
For subheading 4401.31 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$398m), followed by Canada.
Everyday names, not part of the legal text.