EU Combined Nomenclature · CN code · HS 4402.90

4402 90 00

4402 90 00: Wood charcoal: other

Wood charcoal (non-bamboo)

Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated:
  2. 4402 90 00 Other

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: 4
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 6

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Belarus, North Korea, Somalia
    Legal act
    Regulation 0355/22, Regulation 0285/18, Regulation 0642/12
  • Prohibition or restrictionImport prohibition
    Only for
    4402 90 00 10 Exported from Somalia
    Applies to goods from
    all countries
    Legal act
    Regulation 0642/12
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Syria
    Legal act
    Regulation 1210/03, Regulation 1332/13
  • 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

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

4402 90 00 10Exported from Somalia
4402 90 00 90Other

Export measures 2

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

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 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

EU: imports by month · HS 4402.90

last 12 months€288.5m+2% · previous 12 months
Average import price€0.57 per kg
Preferential rate0%
Jan 2024: €22.7mFeb 2024: €18.9mMar 2024: €20.1mApr 2024: €29.3mMay 2024: €35.6mJun 2024: €27.9mJul 2024: €31.3mAug 2024: €20.8mSept 2024: €18.9mOct 2024: €22.9mNov 2024: €19.5mDec 2024: €20.5mJan 2025: €24.3mFeb 2025: €20.8mMar 2025: €20.6mApr 2025: €29.3mMay 2025: €28.6mJun 2025: €28.7mJul 2025: €28.1mAug 2025: €20.6mSept 2025: €21.5mOct 2025: €20.6mNov 2025: €26.3mDec 2025: €22.1mJan 2026: €15.8mFeb 2026: €16.1mMar 2026: €25.3mApr 2026: €26.1mMay 2026: €28mJun 2026: €27.6mJul 2026: €28.9mAug 2026: €30.2m 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
Namibia €63.1m 21.9% +8.7%
Ukraine €62.4m 21.6% -7.9%
Cuba €29.9m 10.4% -21%
Indonesia €26.5m 9.2% +19.6%
Nigeria €25.9m 9% +18.4%
Paraguay €21.5m 7.4% +39.2%
Egypt €13.1m 4.5% +27.6%
South Africa €9.2m 3.2% +3.8%

Same subheading in other tariffs

4402.90 Wood charcoal: other

Binding rulings for similar goods

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.

  • N316201 U.S. CBP 10 December 2020 · 4402.90.00.00

    The tariff classification of sawdust charcoal from Vietnam

  • N314529 U.S. CBP 1 October 2020 · 4402.90.00.00

    The tariff classification of hookah charcoal tablets from China

  • N306942 U.S. CBP 19 November 2019 · 4402.90.00.00

    The tariff classification of coconut charcoal from Indonesia

Legal 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

Wood charcoal (including shell or nut charcoal), whether or not agglomerated

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

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 Other Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Other Free —

In the EU Combined Nomenclature, 4402 90 00 is one of 1 line under subheading 4402.90, wood charcoal: other.

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

In the 12 months to August 2026, the EU imported wood charcoal (non-bamboo) (HS 4402.90) worth €288.5m (up 2% on the year before), at an average of €0.57 per kg; Namibia supplied 22%, 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 0%–6.5%, 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 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 4402.90 worth US$484m in 2024; the largest supplier from outside the EU was Ukraine.

Questions and answers

What is the EU import duty for CN code 4402 90 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 4402.90 as a whole, the largest supplier from outside the EU in 2024 was Ukraine (US$73m), followed by Cuba.

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Typical products

Everyday names, not part of the legal text.