EU Combined Nomenclature · CN code · HS 4420.90

4420 90 10: Wood marquetry and inlaid wood

4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94:
4420 90 Other:
4420 90 10 Wood marquetry and inlaid wood

Country of origin

What you pay

Importing into EU

Customs duty 4% standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 5

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 6

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
Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
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

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 Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, India, Kenya and 6 more Congo - Brazzaville, Cook Islands, India, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	Free
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
Mercosur	Argentina, Brazil, Paraguay, Uruguay	Free
SADC EPA	Botswana, Eswatini, Namibia	Free
EEA - European Economic Area	Iceland, Liechtenstein, Norway	Free
Eastern and Southern Africa States	Mauritius, Seychelles, Zimbabwe	Free
EU–Andorra customs union	Andorra	Free
EU–Albania agreement	Albania	Free
EU–Bosnia & Herzegovina agreement	Bosnia & Herzegovina	Free
EU–Canada agreement	Canada	Free
EU–Switzerland agreement	Switzerland	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Chile agreement	Chile	Free
EU–Cameroon agreement	Cameroon	Free
EU–Colombia agreement	Colombia	Free
EU–Algeria agreement	Algeria	Free
EU–Ecuador agreement	Ecuador	Free
EU–Egypt agreement	Egypt	Free
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.	Western Sahara	Free
EU–Fiji agreement	Fiji	Free
EU–Faroe Islands agreement	Faroe Islands	Free
EU–United Kingdom agreement	United Kingdom	Free
EU–Georgia agreement	Georgia	Free
EU–Ghana agreement	Ghana	Free
EU–Israel agreement	Israel	Free
EU–Jordan agreement	Jordan	Free
EU–Japan agreement	Japan	Free
EU–South Korea agreement	South Korea	Free
EU–Lebanon agreement	Lebanon	Free
EU–Morocco agreement	Morocco	Free
EU–Moldova agreement	Moldova	Free
EU–Montenegro agreement	Montenegro	Free
EU–North Macedonia agreement	North Macedonia	Free
EU–Mexico agreement	Mexico	Free
EU–New Zealand agreement	New Zealand	Free
EU–Peru agreement	Peru	Free
EU–Papua New Guinea agreement	Papua New Guinea	Free
EU–Palestinian Territories agreement	Palestinian Territories	Free
EU–Serbia agreement	Serbia	Free
EU–Singapore agreement	Singapore	Free
EU–San Marino customs union	San Marino	Free
EU–Tunisia agreement	Tunisia	Free
EU–Türkiye customs union	Türkiye	Free
EU–Ukraine agreement	Ukraine	Free
EU–United States agreement	United States	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
EU–South Africa agreement	South Africa	Free

EU: imports by month · HS 4420.90

last 12 months€206.5m-16.1% · previous 12 months

Average import price€5.21 per kg

Preferential rate1%1% entered at a preferential rate

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	€161.2m	78.1%	-8.9%
Thailand	€9.7m	4.7%	-37.6%
Switzerland	€8.5m	4.1%	-52.6%
India	€4.3m	2.1%	-29.9%
Vietnam	€4m	1.9%	-53.9%
United Kingdom	€3.2m	1.6%	-18.8%
Indonesia	€2m	1%	-33.7%
Hong Kong SAR China	€1.9m	0.9%	+18.6%

Same subheading in other tariffs

4420.90 Wood marquetry and inlaid wood: other

UK Free – 4% Third-country duty 7 tariff lines · average 1.7%

Türkiye Free – 4% Third-country duty 3 tariff lines · average 2.3%

USA Free – 4.3% General (MFN) 4 tariff lines · average 1.9%

EU lines: 4420.90

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.

N364932 U.S. CBP 17 September 2026 · 4420.90.80.00

The tariff classification of a sword holder from Canada
N361510 U.S. CBP 4 June 2026 · 4420.90.80.00

The tariff classification of wooden bookends from Canada
N359791 U.S. CBP 3 April 2026 · 4420.90.80.00

The tariff classification of a Day of the Dead ofrenda altar from China
N359111 U.S. CBP 6 March 2026 · 4420.90.80.00

The tariff classification of a Christmas letter box from China
600014590 HMRC 6 March 2026 – 5 March 2029 · 4420 90 99 90

A wooden and acrylic display rack. The rack is used to display and store vinyl records. The main frame is made from solid pine, it has clear acrylic end panels and rubber feet on the base. Printed in black along the front edge is the company name and logo. It is supplied flat packed, once…
600014593 HMRC 6 March 2026 – 5 March 2029 · 4420 90 99 90

A wooden display stand used for displaying a vinyl record sleeve. Along the front of the base are the words ‘now playing’. The display stand is made from pine, the dimensions of the stand are - length 12.7cm x width 6.4cm x height 10.2cm. It is packaged within a card box for retail sale.
600014687 HMRC 6 March 2026 – 5 March 2029 · 4420 90 99 90

A wooden crate used for storing 12” vinyl records. It can hold up to 50 records. The crate is constructed from pine wood and screws. It is supplied flat packed, once constructed it measures 39.5cm in length x 34.3cm width x 35.7cm height. It is packaged within a cardboard box for retail sale.
600013032 HMRC 24 June 2025 – 23 June 2028 · 4420 90 99 90

The product is a ring display block made of rubberwood with a grooved recess lined with velour fabric. The rings are inserted into the grooved area making them standing upright and held in place. There is company branding on the front of the wood. The dimensions of the block are 19cm x 3.3cm x…

78 rulings in total for this code

CN code 4420 90 10 is a line of the EU Combined Nomenclature under HS subheading 4420.90 (wood marquetry and inlaid wood: other).

The third-country duty is 4%, and quantities are declared in m3.

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 4420.90 into the EU came to €206.5m between September 2025 and August 2026 (down 16% on the year before); China supplied 78%, followed by Thailand.

For the same subheading, the UK duty is 0%–4%, the Türkiye duty is 0%–4% and the US duty is 0%–4.3%.

EU member states imported goods of subheading 4420.90 worth US$409.1m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 7th with US$2.8m.

Questions and answers

What is the EU import duty for CN code 4420 90 10?

The third-country duty in the EU Combined Nomenclature is 4%; the supplementary unit is m3. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 4420 90 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 4420.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$175.1m), followed by Thailand.