44083100
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL›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
Of tropical wood - Dark red meranti, light red meranti and meranti bakau
Subcodes (4)
Characteristics and tariff classification of CN code 440831
CN code 440831 covers tropical veneer sheets up to 6 mm thick. Tropical veneers valued for exceptional aesthetics, colour range and unique figures. Includes mahogany, teak, sapele, wenge, bubinga. Import subject to EUDR, phytosanitary control and CITES.
EUDR requirements and import regulations
Products classified under CN code 440831 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 440831 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.
EUDR and FLEGT regulations for tropical wood 4408 31
Importing tropical veneer sheets under CN 4408 31 is subject to the EU Deforestation Regulation (EUDR). Importers must demonstrate the legality of timber harvesting and absence of deforestation. A due diligence statement is required. Tropical wood may also fall under CITES. Conventional customs duty and import VAT apply at destination country rates.
Frequently asked questions
What documents are required when importing goods under CN code 440831?
Importing requires a customs declaration with CN code 440831, 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 440831 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 440831 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 440831?
The current tariff rate for CN code 440831 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.
Does importing tropical veneer sheets CN 4408 31 require EUDR compliance?
Yes, importing tropical veneer sheets under CN 4408 31 requires a due diligence statement under the EUDR. Importers must document the legal origin of the timber and absence of deforestation. Non-compliance risks penalties and seizure.
Useful tools & resources
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