CN code 440723 covers tropical wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, including wood from species such as virola, mahogany, imbuia, and balsa. The wood may be planed, sanded, or finger-jointed but not further processed beyond sawing or planing. Classification depends on the botanical species and requires precise identification. Tropical wood with a thickness of 6 mm or less is classified as veneer under heading 4408. Importers must pay particular attention to correct species identification due to EUDR requirements and potential CITES obligations. The Explanatory Notes to heading 4407 clarify the scope of permissible processing.

Import of tropical wood into the EU since 30 December 2024 is subject to the EUDR Regulation (EU) 2023/1115 on deforestation-free products. Every importer must submit a due diligence statement in the EUDR information system confirming that the wood does not originate from land subject to deforestation or forest degradation after 31 December 2020. The statement must include geolocation coordinates of the harvest plots. Many tropical wood species are covered by CITES, requiring additional import and export permits. The FLEGT Regulation requires licences for timber from VPA partner countries.

Tropical wood imported into the EU is subject to phytosanitary controls under Regulation (EU) 2016/2031 on plant health. Consignments must be accompanied by a phytosanitary certificate issued by the plant protection authority of the exporting country. Wood should be free from quarantine organisms. Wooden packaging must meet ISPM 15 standards. Customs clearance requires EUDR documents, CITES permits where applicable, FLEGT licence where applicable, phytosanitary certificate, and standard customs documents. Customs authorities may take samples for wood species identification using anatomical or DNA methods.

Importing tropical sawnwood over 6 mm under CN 4407 23 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.