4401 49 10: Bark and production waste, scrap, rejects and residues
✓ Can be used in a customs declarationData: 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:
Sawdust and wood waste and scrap, not agglomerated:
Afghanistan, Albania, Algeria, American Samoa, Angola, Anguilla, Antarctica, Antigua & Barbuda and 187 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 controlOfficial control - plants
Applies to goods from
Türkiye, United States
In force
until 31 December 2026
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
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
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
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.
Austria13% reduced rate
Belgium21%
Bulgaria20%
Croatia5% reduced rate
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy10% reduced rate
Latvia12% reduced rate
Lithuania21%
Luxembourg8% reduced rate
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain10% reduced rate
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 4401.49
last 12 months€42.6m-1.7% · previous 12 months
Average import price€0.04 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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 reclaimed hardwood railroad ties from Canada
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.
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.
Woodapplies 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 49 10 · Bark and production waste, scrap, rejects and residues
See the explanatory note to subheadings 4401 31 00 and 4401 39 00.
This subheading includes byproducts, not useable as timber, of industrial roundwood processing and of wood products manufacturing.
For example, saw mill or planing mill rejects (slabs, edgings, trimmings, etc.); other manufacturing waste (veneer log cores, veneer rejects, etc.); broken planks; bark and shavings; other waste and scrap of joinery and carpentry free from contamination (for example, by screws, nails, paint).
Spent dyewood and tanning wood are also included in this subheading.
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
Bark and production waste, scrap, rejects and residues
Free
—
2025
Bark and production waste, scrap, rejects and residues
Free
—
2024
not in this year’s nomenclature
—
—
2023
not in this year’s nomenclature
—
—
2022
not in this year’s nomenclature
—
—
2021
not in this year’s nomenclature
—
—
2020
not in this year’s nomenclature
—
—
2019
not in this year’s nomenclature
—
—
Code history
Since 2025; before, these goods were classified under 4401 49 00.
In the EU Combined Nomenclature, 4401 49 10 is one of 2 lines under subheading 4401.49, sawdust and wood waste and scrap, not agglomerated: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4401.49 worth €42.6m (down 2% on the year before), at an average of €0.04 per kg; United Kingdom supplied 34%, followed by Norway.
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 4401.49 worth US$317m in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 2nd with US$15m.
Questions and answers
What is the EU import duty for CN code 4401 49 10?
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 4401.49 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$19m), followed by the United Kingdom.
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EU Combined Nomenclature · CN code · 
United Kingdom
Norway
Ukraine
Switzerland
Iceland
Malaysia
Bosnia & Herzegovina
Côte d’Ivoire
Türkiye
USA
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria