Heading 4408 covers sheets for veneering, plywood or similar laminated wood, thickness not exceeding 6 mm. Wood and articles of wood constitute an important import category covering raw timber, semi-finished products and finished construction, furniture and packaging products. Customs duty rates range from 0% to 7% depending on product type and processing level. Import of wood and wood-derived products is subject to EUDR Regulation (EU) 2023/1115 on deforestation. Wood and wooden packaging must undergo phytosanitary heat treatment in accordance with ISPM 15. Wooden products must meet formaldehyde emission requirements under European standards. Heading 4408 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 4408 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.

Duty rates and import requirements for heading 4408

Wood and articles of wood constitute an important import category covering raw timber, semi-finished products and finished construction, furniture and packaging products. Customs duty rates range from 0% to 7% depending on product type and processing level. Import of wood and wood-derived products is subject to EUDR Regulation (EU) 2023/1115 on deforestation. Wood and wooden packaging must undergo phytosanitary heat treatment in accordance with ISPM 15. Wooden products must meet formaldehyde emission requirements under European standards. Wood packaging (pallets, crates) must be ISPM 15 treated and marked. Wood imports require a phytosanitary certificate confirming absence of pests. Wooden products under heading 4408 must meet formaldehyde emission standards. Verify wood does not originate from illegal sources (EUDR, timber regulation). When importing goods under heading 4408 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 4408 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).

Classification of goods under heading 4408 — key considerations

Heading 4408 covers sheets for veneering, plywood or similar laminated wood. 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).

Frequently asked questions

What duty rates apply to imports of veneers and plywood sheets (heading 4408)?

Duty rates for veneer sheets under heading 4408 range from 0% to 6%, depending on wood species and sheet thickness. Softwood veneers attract rates from 0% to 4%. Temperate and tropical hardwood veneers range from 0% to 6%, with rates of 4.9% and 6% applying to veneers of specific hardwood species. Thickness of up to 6 mm is the condition for classification under heading 4408 — above this, the product is classified as sawn wood under heading 4407. The precise rate is determined by the 10-digit CN code. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.

What documents are required for importing veneers into the EU?

Importing veneers (heading 4408) into the EU requires EUDR documentation confirming the legal origin of the wood and absence of deforestation links, including geolocation of forest plots. A phytosanitary certificate is mandatory. For veneers from wood species covered by CITES, a CITES permit is required. Standard documentation includes the customs declaration, commercial invoice specifying the wood species and thickness, and transport documents. A certificate of origin is needed for preferential rates. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.

What should be considered when importing veneers and laminated wood?

When importing veneers, precise thickness determination is critical — heading 4408 covers only sheets up to 6 mm thick. Correct wood species identification is essential for both customs classification and EUDR compliance. Veneers require careful packaging to protect against moisture and mechanical damage during transport. Tropical wood veneers are subject to enhanced EUDR scrutiny. Check whether tariff quotas or autonomous duty suspensions are available for your specific product and origin. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate