CN code 440290 covers other charcoal, including agglomerated charcoal (briquettes) from wood or nut shells, not mentioned in earlier subheadings of heading 4402. Charcoal is produced through carbonisation of wood under limited oxygen conditions and is characterised by high elemental carbon content. This subheading covers both loose charcoal and charcoal briquettes intended for grilling, metallurgical and filtration purposes. It is important to distinguish charcoal from activated carbon, which is classified under heading 3802 due to its special adsorption properties. Classification requires determining the raw material used for production and the degree of processing. Trade documentation should contain information on the origin of the wood raw material, the production process and quality parameters of the charcoal.

Charcoal as a wood-derived product is subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024. The importer must submit a due diligence statement confirming that the wood raw material used to produce charcoal does not originate from areas deforested after 31 December 2020. The due diligence procedure includes supply chain identification down to the forest plot level, risk assessment and implementation of mitigation measures. This is particularly relevant for charcoal imported from Africa and Southeast Asia, where deforestation risk is highest. The FLEGT Regulation may apply for imports from VPA partner countries. Charcoal from CITES-protected species requires additional permits. Phytosanitary control generally does not apply to charcoal due to the carbonisation process eliminating harmful organisms.

Importing charcoal under CN code 440290 requires filing a customs declaration with the correct CN code and attaching required EUDR documents. The commercial invoice should describe the goods indicating raw material, form (loose, briquettes), weight and intended use. Tariff rates should be verified in the TARIC system, and preferential tariffs may be available under FTA agreements or the GSP system for developing countries. Charcoal is a bulk commodity transported in bags or loose, requiring compliance with cargo safety and fire protection regulations during transport. In the EU, charcoal is subject to VAT at the national rate. Exporters should check the import requirements of the destination country, including any quality certificates and product safety standards.

Importing charcoal and briquettes under CN 4402 90 is subject to phytosanitary controls to prevent pest spread. Fuel wood must be free from bark beetles and other quarantine organisms. A phytosanitary certificate from the exporting country may be required. Standard customs duty and import VAT apply at destination rates.