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44014900
WOOD AND ARTICLES OF WOOD; WOOD CHARCOALFuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms

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Tariff classification and product scope

CN code 440149 covers sawdust, shavings, chips and wood waste other than coniferous, not agglomerated in logs, briquettes, pellets or similar forms. This subheading includes waste generated from hardwood processing, including sawmill dust, planer and router shavings, and offcuts from cutting and trimming operations. These materials are widely used as raw material for particleboard production, wood pellet manufacturing, fuel briquettes and as animal bedding. Correct classification requires confirming that the material originates from non-coniferous wood and has not been agglomerated. Agglomerated wood waste products are classified under different CN codes, particularly subheadings 440131 or 440132 for wood pellets.

EUDR regulations and environmental requirements

Sawdust and wood waste under CN code 440149 fall within the scope of the EUDR (Regulation EU 2023/1115) as wood-derived products. Importers must submit a due diligence statement confirming the legal and deforestation-free origin of the source material. For processing waste, tracing the waste back to specific timber batches and their geolocation data is essential. Cross-border transport of wood waste may additionally be subject to the Waste Shipment Regulation (EC No 1013/2006) if the sawdust is classified as waste rather than a by-product. The distinction between waste and by-product has significant implications for documentation requirements and customs procedures. Phytosanitary requirements may be relaxed for sawdust that has undergone heat treatment during processing.

Commercial aspects and import practice

When importing sawdust and wood waste under CN code 440149, traders should prepare the EUDR due diligence statement, origin documentation and, where applicable, a phytosanitary certificate. Sawdust and wood chips are susceptible to self-heating during maritime transport, and compliance with IMSBC Code requirements for bulk cargo is essential. Importers should verify the moisture content of the goods, as excessive moisture increases the risk of mould development and reduces commercial value. Trade in these commodities typically uses CIF or FOB delivery terms, with pricing referenced to dry weight or bulk volume. FSC or PEFC certification may provide a commercial advantage and facilitate EUDR compliance by providing documented chain of custody evidence.

Phytosanitary controls for wood biomass CN 4401 49

Importing sawdust and wood waste under CN 4401 49 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.

Frequently asked questions

Is sawdust subject to waste shipment regulations?
This depends on how the material is classified in the exporting and importing countries. If sawdust is considered waste, its cross-border movement falls under the Waste Shipment Regulation (EC No 1013/2006). If classified as a by-product under the Waste Framework Directive, standard customs procedures with EUDR requirements apply.
What phytosanitary risks are associated with importing sawdust?
Sawdust can carry quarantine pests including fungi, nematodes and insect larvae. While the risk is lower than for roundwood, EU phytosanitary authorities may require a phytosanitary certificate and border inspection. Heat treatment of sawdust to a core temperature above 56 degrees Celsius for at least 30 minutes eliminates most phytosanitary risks.
Are hardwood and softwood sawdust classified under different CN codes?
Yes. Sawdust and waste from coniferous wood is classified under CN code 440141, while non-coniferous wood falls under CN code 440149. The distinction is based on the botanical species of the source tree. Mixtures of sawdust from different species are classified according to the predominant species by weight.
Does importing sawdust and wood waste CN 4401 49 require a phytosanitary certificate?
Import of sawdust and wood waste under CN 4401 49 may require a phytosanitary certificate from the exporting country. The wood must be free from quarantine pests. Border phytosanitary inspection may be conducted.