EU Combined Nomenclature · CN code · HS 4419.90
4419 90 00: Tableware and kitchenware, of wood: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4419 Tableware and kitchenware, of wood:
- 4419 90 00 Other
What you pay
Importing into EU
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
- 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 - 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
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.
-
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
EU: imports by month · HS 4419.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €172.5m | 74.9% | -3.9% |
 India | €17.1m | 7.4% | -21.3% |
 Tunisia | €8.5m | 3.7% | -6% |
 Vietnam | €6.6m | 2.9% | -19.4% |
 Türkiye | €4.6m | 2% | +12% |
 Thailand | €3.6m | 1.6% | -19.9% |
 Albania | €2.6m | 1.1% | +13.9% |
 Ukraine | €2.1m | 0.9% | -37.4% |
Same subheading in other tariffs
4419.90 Tableware and kitchenware, of wood: other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 4 tariff lines 
USA 3.2% – 5.3% General (MFN) 2 tariff lines · average 4.3% 
Canada 6% Third-country duty 1 tariff line 
Mexico 15% Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines 
Japan 2.7% – 4.7% Third-country duty 2 tariff lines · average 3.7% 
Taiwan Free Third-country duty 3 tariff lines 
GCC 5% Third-country duty 17 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line 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.
- N355875 U.S. CBP
The tariff classification and trade program application of cutting boards from Canada
- N342781 U.S. CBP
The tariff classification of a placemat from China
- N340764 U.S. CBP
The tariff classification of a wooden serving tray from China
- N333484 U.S. CBP
The tariff classification of a kitchen utensil holder from China
- 600013447 HMRC
Disposable cutlery set which is made from pressed birch wood. They are used for eating on board flights. They are packaged in a brown paper pack. The pack contains 1 x knife, 1 x fork, 1 x spoon, 1 paper napkin, 1 salt sachet, and 1 pepper sachet.
- 600008979 HMRC
A cutlery set used to give to passengers on airline to consume provided food. Contains wooden cutlery made from Birchwood, paper wrap, paper napkin and one small sachet of salt and pepper. Made from renewable resources.
10 rulings in total for this code
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.
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
Tableware and kitchenware, of wood (not including used products and second-hand products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
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 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | Other | Free | — |
| 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 4419 90 90.
In the EU Combined Nomenclature, 4419 90 00 is one of 1 line under subheading 4419.90, tableware and kitchenware, of wood: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 4419.90 worth €230.3m (down 6% on the year before), at an average of €4.41 per kg; China supplied 75%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.2%–5.3%, 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 6%, the New Zealand duty is 5%, the Japan duty is 2.7%–4.7%, 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 20%.
EU member states imported goods of subheading 4419.90 worth US$423m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$1m.
Questions and answers
What is the EU import duty for CN code 4419 90 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 4419.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$182m), followed by India.
Typical products
Everyday names, not part of the legal text.