EU Combined Nomenclature · CN code · HS 4418.40

4418 40 00: Shuttering for concrete constructional work

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes:
4418 40 00 Shuttering for concrete constructional work

Country of origin Valid on

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: 6

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

Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
Regulation 2658/87
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
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
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
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 7

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 of timber and timber products subject to the FLEGT licensing scheme
Applies to goods from
Indonesia

Legal act
Decision 0284/14
Documents
- C690 FLEGT import licence for timber
- 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
Import control
Applies to goods from
Ukraine

Legal act
Regulation 0692/14
Documents
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
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
Documents
- C690 FLEGT import licence for timber
- 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 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 on cultural goods	All third countries	Regulation 0116/09	2 March 2009

TARIC data as of 3 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 · 3 November 2026

EU: imports by month · HS 4418.40

last 12 months€41.8m+196.8% · previous 12 months

Average import price€1.04 per kg

Preferential rate0%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	€31.1m	74.4%	+1,098.5%
Ukraine	€3.6m	8.6%	-28.3%
Bosnia & Herzegovina	€2.9m	6.9%	-8.1%
United Kingdom	€992k	2.4%	-10.6%
Switzerland	€681k	1.6%	+18.1%
Norway	€519k	1.2%	+64.5%
India	€405k	1%	+104.5%
Serbia	€302k	0.7%	+45.1%

Same subheading in other tariffs

4418.40 Shuttering for concrete constructional work

UK Free Third-country duty 1 tariff line

Türkiye Free Third-country duty 1 tariff line

USA 3.2% General (MFN) 1 tariff line

Canada 6% General (MFN) 1 tariff line

Mexico 15% General (MFN) 1 tariff line

Brazil 12.6% General (MFN) 1 tariff line

Argentina 12.6% General (MFN) 1 tariff line

Peru Free General (MFN) 1 tariff line

New Zealand 5% General (MFN) 1 tariff line

Japan 2% General (MFN) 1 tariff line

Taiwan Free General (MFN) 1 tariff line

GCC 5% General (MFN) 1 tariff line

Switzerland Free General (MFN) 1 tariff line

Norway Free General (MFN) 1 tariff line

North Macedonia 15% General (MFN) 1 tariff line

Nigeria 20% General (MFN) 1 tariff line

Legal notes

Additional notes

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.

Chapter notes: Chapter 44 →

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

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 40 00 · Shuttering for concrete constructional work

Shuttering of this subheading is an assembly used for all types of concrete constructional work (for example, for foundations, walls, floors, columns, pillars, props, tunnel sections, etc.).

Generally, shuttering is manufactured from resinous wood (planks, beams, etc.). However, plywood panels used as shuttering (to obtain smooth surfaces) are excluded from this subheading even if coated on one or both sides and their use as concrete shuttering is unmistakable (heading 4412).

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	Shuttering for concrete constructional work	Free	—
2025	unchanged	Free	—
2024	unchanged	Free	—
2023	unchanged	Free	—
2022	unchanged	Free	—
2021	unchanged	Free	—
2020	unchanged	Free	—
2019	Shuttering for concrete constructional work	Free	—

In the EU Combined Nomenclature, 4418 40 00 is one of 1 line under subheading 4418.40, shuttering for concrete constructional work.

The third-country duty is free, and quantities are declared in —.

In the 12 months to August 2026, the EU imported goods of subheading 4418.40 worth €41.8m (up 197% on the year before), at an average of €1.04 per kg; China supplied 74%, followed by Ukraine.

For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.2%, the Canada duty is 6%, 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 2%, 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 15% and the Nigeria duty is 20%.

EU member states imported goods of subheading 4418.40 worth US$242m in 2024; the largest supplier from outside the EU was Bosnia & Herzegovina.

Questions and answers

What is the EU import duty for CN code 4418 40 00?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. 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 4418.40 as a whole, the largest supplier from outside the EU in 2024 was Bosnia & Herzegovina (US$2m), followed by Ukraine.

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