Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm

Heading 4407 covers wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded, or end-jointed. It applies to softwood timber (pine, spruce) and hardwood (oak, beech, ash), boards, beams, and battens. Duty rates vary by wood species and processing level. The EUDR (Deforestation-free products Regulation) applies, requiring documentation of wood origin. Tropical wood imports are subject to special requirements. Poland is one of the largest sawn wood producers and exporters in the EU, with an extensive sawmill sector. Heading 4407 is part of Chapter 44 (wood, paper, cardboard and cellulose products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 4407 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 4407 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates vary by wood species and processing level. The EUDR (Deforestation-free products Regulation) applies, requiring documentation of wood origin. Tropical wood imports are subject to special requirements. Duty rates vary — depend on wood species (softwood vs. hardwood) and processing level. EUDR applies — documentation confirming wood is not sourced from deforestation required. Wood imports require phytosanitary certificate — softwood subject to bark beetle inspection. Tropical wood (e.g. teak, mahogany) requires CITES documentation if species is protected. When importing goods under heading 4407 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 4407 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 4407 are subject to phytosanitary and EUDR compliance controls. Required documentation includes: phytosanitary certificates, EUDR due diligence documents, ISPM 15 markings. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 4407 covers wood sawn or chipped lengthwise, sliced or peeled, whether or not plan. Wood classified by processing level: rough (4403), hewn (4404), chips (4401/4405), sawn (4407), veneer (4408), profiled (4409), panels (4410-4412), joinery (4418), other (4421). Key: processing level determines heading. Wood imports may require EUDR compliance (EU deforestation regulation).