4408 31 11 to 4408 39 95 · Of tropical wood
See the HS Explanatory Notes to this chapter for the names of certain tropical woods. See also the Annex to the HS Explanatory Notes to this chapter.
EU Combined Nomenclature · CN code · HS 4408.39
4408 39 70
4408 39 70: 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:
- Of tropical wood:
- 4408 39 Other:
- Other:
- Other:
- 4408 39 70 Small boards for the manufacture of pencils
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 7 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → 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 8
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Belarus, North Korea
- Legal act
- Regulation 0355/22, Regulation 0285/18
- 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 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 15 November 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 · 15 November 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 4408.39
last 12 months€152m+7.2% · previous 12 months
Average import price€1.37 per kg
Preferential rate34%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Gabon | €76m | 50% | +3.2% |
 Côte d’Ivoire | €25.3m | 16.7% | +0.8% |
 Cameroon | €24.8m | 16.3% | +22.9% |
 Congo - Brazzaville | €6.9m | 4.6% | +26.2% |
 Ghana | €6.3m | 4.1% | +3.5% |
 China | €3.4m | 2.2% | +14.4% |
 Congo - Kinshasa | €2.2m | 1.4% | — |
 Indonesia | €2m | 1.3% | -12.2% |
Same subheading in other tariffs
4408.39 Sheets for veneering: of tropical wood, other
UK Free Third-country duty 11 tariff lines 
Türkiye Free – 6% Third-country duty 8 tariff lines · average 3.9% 
USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 3 tariff lines 
Mexico Free General (MFN) 1 tariff line 
Brazil 5.4% – 9% General (MFN) 4 tariff lines · average 6.3% 
Argentina 5.4% – 9% General (MFN) 16 tariff lines · average 5.8% 
Peru Free General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 20 tariff lines 
Japan Free – 6% General (MFN) 11 tariff lines · average 4.7% 
Taiwan Free – 8.5% General (MFN) 2 tariff lines · average 4.3% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 7 tariff lines 
Nigeria 10% General (MFN) 1 tariff line EU lines: 4408.39
- 4408 39 15Sanded; end-jointed, whether or not planed or sanded
- 4408 39 21Acajou d'Afrique, limba, mahogany: other, planed
- 4408 39 30Acajou d'Afrique, limba, mahogany: other
- 4408 39 55Planed; sanded; end-jointed, whether or not planed or sanded
- 4408 39 70Small boards for the manufacture of pencils
- 4408 39 85Of a thickness not exceeding 1 mm
- 4408 39 95Of a thickness exceeding 1 mm
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.
- N343597 U.S. CBP
The tariff classification engineered wood veneer sheets with fleece backing from China
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)
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.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 |
Code history
Since 2017; before, these goods were classified under 4408 90 35.
In the EU Combined Nomenclature, 4408 39 70 is one of 7 lines under subheading 4408.39, sheets for veneering: of tropical wood, other.
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 4408.39 worth €152m (up 7% on the year before), at an average of €1.37 per kg; Gabon supplied 50%, followed by Côte d’Ivoire.
For the same subheading, the UK duty is free, the Türkiye duty is 0%–6%, 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 0%–8.5%, 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 4408.39 worth US$226m in 2024; the largest supplier from outside the EU was Gabon, and the United Kingdom ranked 6th with US$2m.
Questions and answers
What is the EU import duty for CN code 4408 39 70?
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 4408.39 as a whole, the largest supplier from outside the EU in 2024 was Gabon (US$81m), followed by Côte d’Ivoire.