4415 10 10: Cases, boxes, crates, drums and similar packings
✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood:
4415 10 Cases, boxes, crates, drums and similar packings; cable-drums:
4415 10 10 Cases, boxes, crates, drums and similar packings
What you pay
Importing into EU
Customs duty4% standard rate depends on the country of origin
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
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 4
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
Export control on cultural goods
All third countries
Regulation 0116/09
2 March 2009
TARIC data as of 4 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.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 6 November 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
4%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
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.
Woodapplies from 30 December 2026
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood (not including used products and second-hand products; not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product; not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards)
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.
4415 10 10 · Cases, boxes, crates, drums and similar packings
This subheading includes complete sets of boards — unassembled — of wood, sawn, sliced or peeled, intended for making up into packing cases, crates, etc., presented in a single consignment, whether or not the bottoms, sides, lids and fastenings are arranged in a series.
Incomplete sets are classified as follows:
1. parts of packings, such as bottoms, lids, etc., nailed together or assembled in any other manner, made of wooden boards, sawn, sliced or peeled, fall in subheading 4421 99 99;
2. unassembled boards are classified according to their characteristics (heading 4407 or 4408).
See also the HS Explanatory Note to heading 4415, (I).
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
Cases, boxes, crates, drums and similar packings
4%
—
2025
unchanged
4%
—
2024
unchanged
4%
—
2023
unchanged
4%
—
2022
unchanged
4%
—
2021
unchanged
4%
—
2020
unchanged
4%
—
2019
Cases, boxes, crates, drums and similar packings
4%
—
CN code 4415 10 10 is a line of the EU Combined Nomenclature under HS subheading 4415.10 (cases, boxes, crates, drums and similar packings; cable-drums).
The third-country duty is 4%, and quantities are declared in —.
152 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 4%.
Imports of goods of subheading 4415.10 into the EU came to €115.1m between September 2025 and August 2026 (up 2% on the year before); United Kingdom supplied 14%, followed by China.
For the same subheading, the UK duty is free, the Türkiye duty is 3%–4%, the US duty is 0%–10.7%, the Canada duty is 0%–9.5%, the Mexico duty is 15%, the Brazil duty is 9%, the Argentina duty is 9%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 2.8%, 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 4%–8% and the Nigeria duty is 10%.
EU member states imported goods of subheading 4415.10 worth US$693m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$14m.
Questions and answers
What is the EU import duty for CN code 4415 10 10?
The third-country duty in the EU Combined Nomenclature is 4%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 4415 10 10?
152 countries have a preferential rate on this line, 152 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 4415.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$14m), followed by the United States.
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EU Combined Nomenclature · CN code · 
United Kingdom
China
Bosnia & Herzegovina
United States
Serbia
Switzerland
Uzbekistan
Türkiye
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria