EU Combined Nomenclature · CN code · HS 4407.97
✓ 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 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
TARIC data as of 25 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 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 · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 United States | €5.1m | 48.2% | +15.5% |
 Serbia | €3.6m | 34.6% | -13.6% |
 Ukraine | €596k | 5.7% | +1.8% |
 United Kingdom | €478k | 4.5% | +62.4% |
 China | €462k | 4.4% | -5.9% |
 Canada | €126k | 1.2% | +68.5% |
 Bosnia & Herzegovina | €96k | 0.9% | +80.6% |
 Türkiye | €47k | 0.4% | -20.2% |
4407.97 Of poplar and aspen (Populus spp.)
UK Free Third-country duty 3 tariff lines Türkiye Free – 2.5% Third-country duty 3 tariff lines · average 0.8% USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 1 tariff line 
Argentina 5.4% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 4 tariff lines 
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 3 tariff lines 
Nigeria 10% Third-country duty 1 tariff line 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.
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm (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.
For the definition of the terms ‘sliced’ and ‘peeled’, see the HS Explanatory Note to heading 4408, second and third paragraphs.
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 | 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 |
Since 2017; before, these goods were classified under 4407 99 91.
In the EU Combined Nomenclature, 4407 97 99 is one of 3 lines under subheading 4407.97, 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 4407.97 worth €10.5m (up 3% on the year before), at an average of €0.89 per kg; United States supplied 48%, followed by Serbia.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–2.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, 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 10%.
EU member states imported goods of subheading 4407.97 worth US$68m 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 4407.97 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$5m), followed by Serbia.