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44039800
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL›Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

Of eucalyptus (Eucalyptus spp.)

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
16 docs
C085Y146Y9797P237P24Y935+10
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%
Notes
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
2

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Characteristics and classification of raw deciduous wood

CN code 440398 covers other raw wood from deciduous trees not mentioned in earlier subheadings of heading 4403, whether or not stripped of bark or sapwood, or roughly squared. This category includes species such as alder, lime, hornbeam, ash and other deciduous species not covered by separate codes. Raw wood in this subheading may not be sawn lengthwise or planed, as such processing would classify it under subsequent headings of Chapter 44. Correct identification of the botanical species and degree of processing is essential for classification. Trade documentation should contain the botanical name of the species, log dimensions, moisture content and information on any preliminary processing. Raw deciduous wood is a raw material for the sawmill, furniture and construction industries.

EUDR regulation and import controls

Raw deciduous wood under CN code 440398 is fully subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024. The importer is obliged to carry out a due diligence procedure including collecting geolocation data of the plots from which the wood was harvested, assessing deforestation risk and implementing remedial measures. For wood from tropical species protected under the CITES Convention, additional import permits are required. Phytosanitary control under Regulation (EU) 2016/2031 is mandatory, and a phytosanitary certificate must be issued by the plant protection authority of the exporting country. Deciduous wood may carry quarantine organisms such as the Asian longhorn beetle. Import of wood from FLEGT partner countries requires a FLEGT licence under Regulation (EC) 2173/2005.

Practical aspects of import and trade

When importing raw deciduous wood under CN code 440398, a customs declaration with the correct code must be filed, attaching a commercial invoice with detailed description of goods, phytosanitary certificate, EUDR statement and transport documents. Tariff rates are verified in the TARIC system, and tariff preferences may be available under FTA agreements or the GSP system. Transport of raw wood is most commonly by sea or rail, and the weight and dimensions of logs affect logistical requirements. EU exporters should consider the phytosanitary requirements of the destination country and any export restrictions arising from EU forest protection regulations. Wood of species with limited availability may be subject to national regulations on forest resource protection.

Phytosanitary and EUDR requirements for raw non-coniferous wood

Importing raw non-coniferous wood under CN 4403 98 may be subject to phytosanitary inspection and EUDR compliance. Wood must be free from quarantine pests. Importers should hold documentation proving the legality of timber sourcing. Standard customs duty and import VAT apply at destination country rates.

Frequently asked questions

What wood species does CN code 440398 cover?
CN code 440398 is a residual category covering raw deciduous wood not mentioned in earlier subheadings of heading 4403. It includes species such as alder, lime, hornbeam, willow and other deciduous trees not listed separately. The wood must be in the rough, not sawn lengthwise, and may be stripped of bark, sapwood or roughly squared.
Does import of deciduous wood require a FLEGT licence?
A FLEGT licence is required only for wood imported from countries that have concluded Voluntary Partnership Agreements with the EU under Regulation (EC) 2173/2005. Currently this includes Indonesia among others. For wood from other countries, the FLEGT requirement does not apply, but EUDR due diligence requirements have been in force since 30 December 2024.
How to distinguish raw wood from sawnwood in customs classification?
Raw wood under code 440398 comprises logs or boles not sawn lengthwise or planed. Wood sawn lengthwise, even if thicker than 6 mm, is classified under heading 4407. The distinguishing criterion is the degree of mechanical processing: raw wood may only be stripped of bark or roughly squared, but not sawn along the grain.
What documents are needed to import raw non-coniferous wood CN 4403 98?
Importing raw non-coniferous wood CN 4403 98 may require a phytosanitary certificate, EUDR due diligence statement, and certificate of origin for preferential rates. Exact requirements depend on the country of export.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate