Wood charcoal (including shell or nut charcoal), whether or not agglomerated

Heading 4402 covers wood charcoal, whether or not agglomerated. 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 4402 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 4402 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 4402 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.

Heading 4402 covers wood charcoal, whether or not agglomerated. 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 4402 must meet formaldehyde emission standards. Verify wood does not originate from illegal sources (EUDR, timber regulation). When importing goods under heading 4402 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 4402 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).

Heading 4402 covers wood charcoal, whether or not agglomerated. 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).