CN code 440122 covers fuel wood in logs, billets, twigs, faggots or similar forms derived from non-coniferous (hardwood) trees including oak, beech, birch, hornbeam, ash and other deciduous species. Hardwood fuel wood is valued for its higher density and longer burning time compared to softwood alternatives. Classification under this CN code requires that the wood has not undergone processing beyond splitting, cutting to length or debarking. Hardwood fuel wood represents a significant segment of the solid biofuels market in Europe, particularly for residential heating applications. Correct tariff classification depends on confirming the botanical species and the form in which the wood is presented for customs clearance, distinguishing it from wood for industrial processing.

Non-coniferous fuel wood imported into the EU is subject to the EUDR (Regulation EU 2023/1115), requiring importers to demonstrate that the product does not originate from land subject to deforestation after the regulation's cut-off date. The due diligence system requires geolocation of the plot where the wood was harvested and a risk assessment for the supplier country. Wood from FLEGT partner countries must be accompanied by a licence confirming legal harvesting. From a phytosanitary perspective, hardwood is subject to controls for quarantine pests including longhorn beetles (Anoplophora species) and the emerald ash borer (Agrilus planipennis). A phytosanitary certificate from the exporting country's plant protection authority is mandatory for EU import.

Import declarations for hardwood fuel wood must include the CN code 440122, the EUDR due diligence reference number, origin documentation and the phytosanitary certificate. Customs authorities may route shipments to border control posts for phytosanitary inspection, with waiting times ranging from several hours to days if laboratory analysis is required. Importers should account for storage costs at ports or terminals during this period. Preferential duty rates may be available under trade agreements, subject to presentation of valid proof of origin. When exporting from the EU to third countries, traders should verify the import requirements of the destination country, as many nations maintain strict phytosanitary regulations for unprocessed wood products and may require additional treatments or certifications.

Importing non-coniferous fuel wood under CN 4401 22 is subject to phytosanitary controls to prevent pest spread. Fuel wood must be free from bark beetles and other quarantine organisms. A phytosanitary certificate from the exporting country may be required. Standard customs duty and import VAT apply at destination rates.