EU Combined Nomenclature · CN code · HS 4408.10
4408 10 91: Small boards for the manufacture of pencils
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm:
- 4408 10 Coniferous:
- Other:
- 4408 10 91 Small boards for the manufacture of pencils
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
- End-use reliefNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1549/06
- 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 10
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Belarus, North Korea
- Legal act
- Regulation 0355/22, 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 183 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 controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- Decision 0284/14
- 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
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme-Ghana
- Applies to goods from
- Ghana
- Legal act
- Decision 0151/10
Export measures 5
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 |
| Export control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
TARIC data as of 24 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 · 24 October 2026
Footnotes
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)).
EU: imports by month · HS 4408.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Indonesia | €3.5m | 25.6% | -19.6% |
 China | €2.3m | 17.3% | +19.5% |
 United Kingdom | €2.1m | 15.7% | -36.1% |
 Canada | €1.6m | 11.7% | +85.7% |
 United States | €1.3m | 9.8% | +11.8% |
 Brazil | €1m | 7.6% | +21.1% |
 Switzerland | €752k | 5.6% | +11.8% |
 Japan | €240k | 1.8% | +211.2% |
Same subheading in other tariffs
4408.10 Sheets for veneering: coniferous
UK Free Third-country duty 3 tariff lines 
Türkiye Free – 4% Third-country duty 3 tariff lines · average 2.3% USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines Brazil 5.4% – 9% Third-country duty 3 tariff lines · average 6.6% 
Argentina 5.4% – 9% Third-country duty 10 tariff lines · average 6.1% 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free Third-country duty 31 tariff lines Japan Free – 6% Third-country duty 5 tariff lines · average 4.4% 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 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 EU lines: 4408.10
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.
- N359629 U.S. CBP
The classification of wood veneers from Germany
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
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
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 | Small boards for the manufacture of pencils | 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 | Small boards for the manufacture of pencils | Free | m3 |
In the EU Combined Nomenclature, 4408 10 91 is one of 3 lines under subheading 4408.10, sheets for veneering: coniferous.
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 4408.10 worth €13.5m (down 4% on the year before), at an average of €2.35 per kg; Indonesia supplied 26%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–4%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%–9%, the Argentina duty is 5.4%–9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–6%, 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 4408.10 worth US$129m in 2024; the largest supplier from outside the EU was Indonesia.
Questions and answers
What is the EU import duty for CN code 4408 10 91?
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 4408.10 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$2m), followed by China.