44079500
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL›Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
Of ash (Fraxinus spp.)
Subcodes (3)
Characteristics and tariff classification of CN code 440795
CN code 440795 covers ash wood (Fraxinus spp.) sawnwood over 6 mm thick. Ash valued for elasticity, strength and pronounced grain. Traditional material for tool handles and sporting goods, also used in flooring and furniture.
EUDR requirements and import regulations
Products classified under CN code 440795 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024 as wood-derived products. The importer must submit a due diligence statement through the European Commission information system, confirming that the wood raw material does not originate from areas deforested after 31 December 2020 and was harvested in compliance with the producing country legislation. The procedure includes collecting supply chain information with geolocation of plots, assessing deforestation risk and implementing risk mitigation measures. The statement reference number is required in the customs declaration. Phytosanitary control under Regulation (EU) 2016/2031 is mandatory for imports from third countries, and a phytosanitary certificate must accompany each shipment. The FLEGT Regulation (EC) 2173/2005 requires a licence for wood from VPA partner countries.
Practical trade and customs clearance aspects
Importing goods classified under CN code 440795 requires filing a customs declaration with the correct CN code and attaching required documentation. The commercial invoice should contain a detailed description of goods enabling correct tariff classification. The importer must hold an EORI number and comply with the Union Customs Code (Regulation (EU) 952/2013). Tariff rates should be verified in the European Commission TARIC system. Preferential tariff rates may be available under free trade agreements concluded by the EU, provided rules of origin are met. The GSP system may offer reduced rates for imports from developing countries. VAT is charged at the national rate upon import.
Phytosanitary and EUDR requirements for ash sawnwood over 6 mm
Importing ash sawnwood over 6 mm under CN 4407 95 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 documents are required when importing goods under CN code 440795?
Importing requires a customs declaration with CN code 440795, a commercial invoice with detailed goods description, transport documents, an EUDR due diligence statement with reference number, and any additional regulatory documents. Origin documents are needed for applying preferential tariff rates under FTA agreements or the GSP system.
Are goods under code 440795 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 440795 are subject to Regulation (EU) 2023/1115 on deforestation-free products. The importer must submit a due diligence statement confirming legal sourcing and no link to deforestation after 31 December 2020. This obligation applies to every shipment imported into the EU.
How to check the current tariff rate for code 440795?
The current tariff rate for CN code 440795 should be verified in the European Commission TARIC system, which contains full information on MFN rates, preferential rates, duty suspensions and trade measures. The TARIC system is available free of charge online and is regularly updated.
What documents are needed to import ash sawnwood over 6 mm CN 4407 95?
Importing ash sawnwood over 6 mm CN 4407 95 may require a phytosanitary certificate, EUDR due diligence statement, and certificate of origin for preferential rates. Exact requirements depend on the country of export.
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