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 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 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
Y070 Exemption from the requirement of presenting FLEGT licence by virtue of Article 4.3 of Council Regulation (EC) No 2173/2005
Y057 Goods not requiring the presentation of a FLEGT import licence for timber
Export measures 3
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
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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France5.5% reduced rate
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg14% reduced rate
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
EU: imports by month · HS 4403.12
last 12 months€1.4m-2.6% · previous 12 months
Average import price€1.02 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
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
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (not including used products and second-hand products)
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.
4403 11 00 and 4403 12 00 · Treated with paint, stains, creosote or other preservatives
See the HS Explanatory Note to subheadings 4403 11 and 4403 12.
The injection and impregnation of wood are treatments, to preserve the wood better (for durability) or to endow it with certain special properties (for example, to make it fire-resistant or to protect it from the effects of shrinkage). The injection or impregnation treatment serves to ensure the long-term preservation for example of the poles of coniferous wood.
This treatment involves either soaking for long periods in open vats of hot liquid, the poles being left in the liquid until it cools down, or treatment in an autoclave through the action of a vacuum or pressure.
Among the products used are organic products such as creosote, dinitrophenols and dinitrocresols.
Painted or varnished poles of wood also fall 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
Non-coniferous
Free
m3
2025
unchanged
Free
m3
2024
unchanged
Free
m3
2023
unchanged
Free
m3
2022
unchanged
Free
m3
2021
unchanged
Free
m3
2020
unchanged
Free
m3
2019
Non-coniferous
Free
m3
Code history
Since 2017; before, these goods were classified under 4403 10 00.
CN code 4403 12 00 is a line of the EU Combined Nomenclature under HS subheading 4403.12 (treated with paint, stains, creosote or other preservatives: non-coniferous).
The third-country duty is free, and quantities are declared in m3.
Imports of goods of subheading 4403.12 into the EU came to €1.4m between September 2025 and August 2026 (down 3% on the year before); United Kingdom supplied 73%, followed by Bosnia & Herzegovina.
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 4403.12 worth US$44m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$1m.
Questions and answers
What is the EU import duty for CN code 4403 12 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is m3. 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 4403.12 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$1m).
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EU Combined Nomenclature · CN code · 
United Kingdom
Bosnia & Herzegovina
South Africa
China
Mexico
Switzerland
United States
Norway
Türkiye
Canada
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
North Macedonia
Nigeria