Heading 4409 covers wood continuously shaped along any edge (tongued, grooved, rebated). 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. 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 4409 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 4409 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 4409 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 and import requirements for heading 4409

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. 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 4409 must meet formaldehyde emission standards. Verify wood does not originate from illegal sources (EUDR, timber regulation). When importing goods under heading 4409 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 4409 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 4409 — key considerations

Heading 4409 covers wood continuously shaped along any edge (tongued, grooved, rebated). 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 profiled wood (heading 4409)?

Continuously shaped wood under heading 4409, including strips and friezes for parquet flooring, panelling and decorative mouldings, is subject to a 0% customs duty rate under the conventional (MFN) tariff. The zero rate applies to both softwood and hardwood, regardless of the type of profiling (tongued, grooved, rounded). Planed, sanded or end-jointed wood also benefits from the 0% rate. Zero duty on profiled wood is consistent with EU policy on wood raw materials. 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 profiled wood into the EU?

Importing profiled wood (heading 4409) requires EUDR documentation confirming the legal origin of the wood and absence of deforestation. A phytosanitary certificate is mandatory, although dried and machine-processed wood presents lower phytosanitary risk. Standard customs documentation includes the customs declaration, commercial invoice with profile and wood species specifications, bill of lading and certificate of origin. For CITES-listed species, the appropriate permit is required. 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 profiled wood?

When importing profiled wood, it is essential to correctly distinguish heading 4409 (wood continuously shaped along any edge) from heading 4418 (builders' joinery). The profiling must be continuous along any edge — goods with non-continuous shaping may be classified differently. Moisture content control before shipment is important, as wood with improper moisture levels can warp during transport. Ensure that dimensions and profiles comply with the order specification to avoid disputes and returns. 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 "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate