WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Chapter 44 of the EU Customs Tariff is an extensive chapter covering wood in various forms of processing and articles of wood. Classified here are fuel wood, wood chips, sawdust and wood waste, wood charcoal, wood in the rough (logs, round, debarked), railway sleepers of wood, wood sawn lengthwise (boards, beams, scantlings), veneers, plywood, particle board, fibreboard (MDF, HDF), laminated wood (BSH, glulam), profiled wood (mouldings, panelling, parquet), frames for paintings, wooden boxes and pallets, casks, vats, tools, handles and hafts of wood, tableware and kitchenware of wood, and other articles of wood. Wood is one of the most important natural raw materials in international trade. The import of wood into the EU is subject to Regulation (EU) 2023/1115 on combating deforestation, which requires due diligence regarding the legality of wood sourcing. Wood imports also require phytosanitary certificates confirming the absence of harmful organisms. Wood from protected species is subject to CITES regulations.

Customs duty rates in Chapter 44 range from 0% to 10%. Wood in the rough (logs) is exempt from customs duty or subject to low rates. Sawn wood (boards, scantlings) carries rates from 0% to 7%. Plywood is subject to rates from 3% to 10%, with tropical plywood carrying lower rates. Particle board and fibreboard (MDF) are subject to a rate of 7%. Wooden parquet carries a rate of 3% to 4%. Wood charcoal has a duty rate of 3.7%. Upon import into Poland, the standard VAT rate of 23% applies.

The classification of wood requires determining the tree species (coniferous, non-coniferous, tropical), the form of processing (in the rough, sawn, profiled) and the intended use. Coniferous and non-coniferous wood are classified in separate headings. Plywood, particle board and MDF have separate tariff headings. Wooden furniture is classified in Chapter 94, not 44. Wooden articles with a decorative function may fall under heading 4420. It is important to distinguish between profiled wood and finished building elements.