EU Combined Nomenclature · CN code · HS 4409.10
Shaped softwood (mouldings, T& G)
✓ 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 control - CITES | All third countries | Regulation 0966/23 | 20 May 2023 |
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 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 · 26 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €15.9m | 24.4% | +54.7% |
 United Kingdom | €12.4m | 19% | -10.4% |
 Ukraine | €10.1m | 15.6% | -3.4% |
 Türkiye | €8.1m | 12.5% | -16.9% |
 Norway | €5.2m | 7.9% | -38.8% |
 Kazakhstan | €3.6m | 5.5% | -17.1% |
 Canada | €2.4m | 3.6% | -11% |
 Brazil | €2.2m | 3.3% | -10.7% |
4409.10 Wood (including strips and friezes for parquet flooring: coniferous
UK Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 6 tariff lines 
USA Free – 4.9% General (MFN) 9 tariff lines · average 0.9% Canada Free Third-country duty 6 tariff lines 
Mexico Free – 15% Third-country duty 3 tariff lines · average 10% Brazil 9% Third-country duty 1 tariff line 
Argentina 9% Third-country duty 1 tariff line 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 8 tariff lines 
Japan Free – 5% Third-country duty 4 tariff lines · average 3.1% 
Taiwan Free Third-country duty 2 tariff lines 
GCC 5% Third-country duty 13 tariff lines 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 4 tariff lines 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 10% Third-country duty 1 tariff line 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.
The tariff classification of door flat jambs from Brazil
The tariff classification of various moldings from Canada
The tariff classification of wooden fence pickets from China
The tariff classification of interior wood siding panels from Sweden
13 rulings in total for this code
1. This chapter does not cover:
(a) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);
(b) bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);
(c) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);
(d) activated charcoal (heading 3802);
(e) articles of heading 4202;
(f) goods of Chapter 46;
(g) footwear or parts thereof of Chapter 64;
(h) goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);
(ij) goods of heading 6808;
(k) imitation jewellery of heading 7117;
(l) goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) parts of firearms (heading 9305);
(o) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(p) articles of Chapter 95 (for example, toys, games, sports requisites);
(q) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of heading 9603; or
(r) articles of Chapter 97 (for example, works of art).
2. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3. Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4. Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.
5. Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.
6. Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.
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 (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (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.
See the HS Explanatory Note to heading 4409, fifth paragraph, (4).
This subheading excludes moulded wood built up by superimposing a moulding on another piece of moulded or unmoulded wood (heading 4418 or 4421).
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 | Mouldings for frames for paintings, photographs, mirrors or similar objects | Free | m |
| 2025 | unchanged | Free | m |
| 2024 | unchanged | Free | m |
| 2023 | unchanged | Free | m |
| 2022 | unchanged | Free | m |
| 2021 | unchanged | Free | m |
| 2020 | unchanged | Free | m |
| 2019 | Mouldings for frames for paintings, photographs, mirrors or similar objects | Free | m |
CN code 4409 10 11 is a line of the EU Combined Nomenclature under HS subheading 4409.10 (wood (including strips and friezes for parquet flooring: coniferous).
The third-country duty is free, and quantities are declared in m.
Imports of shaped softwood (mouldings, T& G) (HS 4409.10) into the EU came to €65.2m between September 2025 and August 2026 (down 7% on the year before); China supplied 24%, followed by United Kingdom.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 0%–4.9%, the Canada duty is free, the Mexico duty is 0%–15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–5%, 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 4409.10 worth US$790m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$12m.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is m. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
For subheading 4409.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$12m), followed by Türkiye.