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
Y070 Exemption from the requirement of presenting FLEGT licence by virtue of Article 4.3 of Council Regulation (EC) No 2173/2005
Y057 Goods not requiring the presentation of a FLEGT import licence for timber
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 26 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.
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 · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
6%
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.
1. For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.
2. For the purposes of subheadings 44141010, 44182110, 44192010, 44201110 and 44209091, ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti.
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
Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes (not including used products and second-hand products)
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.
4418 21 10 to 4418 29 80 · Doors and their frames and thresholds
These subheadings include solid laminated wood panels with thick cores, provided that they have been further worked to an extent which identifies them exclusively for use as doors (for example, by the cutting of recesses for handles, locks or hinges).
These subheadings do not include unworked panels, sometimes known as “solid-core doorblanks”, even if their edges are veneered (heading 4412).
The HS Explanatory Note to subheading 3925 20 applies, mutatis mutandis.
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
Of tropical wood specified in additional note 2 to this chapter
6%
p/st
2025
unchanged
6%
p/st
2024
unchanged
6%
p/st
2023
unchanged
6%
p/st
2022
Of tropical wood specified in additional note 2 to this chapter
6%
p/st
2021
not in this year’s nomenclature
—
—
2020
not in this year’s nomenclature
—
—
2019
not in this year’s nomenclature
—
—
Code history
Since 2022; before, these goods were classified under 4418 20 10.
In the EU Combined Nomenclature, 4418 21 10 is one of 2 lines under subheading 4418.21, doors and their frames and thresholds: of tropical wood.
The third-country duty is 6%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported goods of subheading 4418.21 worth €28.5m (down 6% on the year before), at an average of €2.72 per kg; Indonesia supplied 49%, followed by United Kingdom.
For the same subheading, the UK duty is 0%–2%, the Türkiye duty is 0%–3%, the US duty is 4.8%, the Canada duty is free, the Mexico duty is 15%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 5%, 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 0%–18% and the Nigeria duty is 20%.
EU member states imported goods of subheading 4418.21 worth US$165m in 2024; the largest supplier from outside the EU was Indonesia, and the United Kingdom ranked 2nd with US$3m.
Questions and answers
What is the EU import duty for CN code 4418 21 10?
The third-country duty in the EU Combined Nomenclature is 6%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 4418 21 10?
152 countries have a preferential rate on this line, 148 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 4418.21 as a whole, the largest supplier from outside the EU in 2024 was Indonesia (US$14m), followed by the United Kingdom.
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