EU Combined Nomenclature · CN code · HS 4403.97
✓ 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 |
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 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
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €395k | 32.9% | +366.3% |
 Serbia | €395k | 32.8% | -2.5% |
 United Kingdom | €220k | 18.3% | +1,041.1% |
 Switzerland | €123k | 10.3% | -29.5% |
 Egypt | €50k | 4.1% | +216.8% |
 Norway | €17k | 1.4% | -95.2% |
 Israel | €2k | 0.2% | -16% |
 China | €38 | 0% | -99.5% |
4403.97 Of poplar and aspen (Populus spp.)
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 2 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 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 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line 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 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)
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.
This subheading covers all species of the genus Populus.
Poplar wood is pale in colour, light and very soft. It is used in joinery (interiors of furniture, packing cases) and for making plywood. After the conifers, it is the principal source of cellulose for paper pulp.
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 | Of poplar and aspen (Populus spp.) | 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 | Of poplar and aspen (Populus spp.) | Free | m3 |
Since 2017; before, these goods were classified under 4403 99 10.
In the EU Combined Nomenclature, 4403 97 00 is one of 1 line under subheading 4403.97, of poplar and aspen (Populus spp.).
The third-country duty is free, and quantities are declared in m3.
In the 12 months to August 2026, the EU imported goods of subheading 4403.97 worth €1.2m (up 12% on the year before), at an average of €0.35 per kg; United States supplied 33%, followed by Serbia.
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 4403.97 worth US$70m 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 m3. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 4403.97 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$686k).