EU Combined Nomenclature · CN code · HS 4403.23
4403 23 90: Of fir (Abies spp.) and spruce (Picea spp.), of which: other
Fir and spruce logs (15 cm or more)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared:
- Other, coniferous:
- 4403 23 Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more:
- 4403 23 90 Other
What you pay
Importing into EU
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 8
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Belarus, Indonesia, North Korea
- Legal act
- Regulation 0355/22, Decision 0284/14, 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 182 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 controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- Regulation 0966/23
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 4403 23 90 10 | Exported from the Russian Federation in accordance with Commission regulation No 498/2012 |
| 4403 23 90 90 | Other |
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.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 5.5% reduced rate -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 14% reduced rate -
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 4403.23
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €301.1m | 87.7% | +30.9% |
 Switzerland | €24.4m | 7.1% | +25.1% |
 United Kingdom | €17.4m | 5.1% | +135.7% |
 Bosnia & Herzegovina | €435k | 0.1% | -37.2% |
 Andorra | €6k | 0% | -72.7% |
 China | €3k | 0% | +27,800% |
 Brazil | €70 | 0% | — |
 India | €0 | 0% | -100% |
Same subheading in other tariffs
UK Free Third-country duty 4 tariff lines 
Türkiye Free Third-country duty 2 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 4 tariff lines 
Mexico Free Third-country duty 1 tariff line Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 3 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 6 tariff lines 
GCC 5% Third-country duty 5 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 6 tariff lines 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line EU lines: 4403.23
Legal notes
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 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)
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 | Other | 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 | Other | Free | m3 |
Code history
Since 2017; before, these goods were classified under 4403 20 19, 4403 20 99.
In the EU Combined Nomenclature, 4403 23 90 is one of 2 lines under subheading 4403.23, of fir (Abies spp.) and spruce (Picea spp.), of which the smallest….
The third-country duty is free, and quantities are declared in m3.
In the 12 months to August 2026, the EU imported fir and spruce logs (15 cm or more) (HS 4403.23) worth €343.4m (up 33% on the year before), at an average of €0.13 per kg; Norway supplied 88%, followed by Switzerland.
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 4403.23 worth US$1bn in 2024; the largest supplier from outside the EU was Norway, and the United Kingdom ranked 3rd with US$11m.
Questions and answers
What is the EU import duty for CN code 4403 23 90?
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 4403.23 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$178m), followed by Switzerland.