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44092100
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL›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

Of bamboo

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
13 docs
7P237P24Y935L142L143Y859+7
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EEA 0%EG 0%EH 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%IL 0%JO 0%KE 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

PLgold5-000892

Bamboo strips for Venetian blinds

bambusGRI 1GRI 6
FRgold24-04312

Profiled merbau decking board

woodGRI 1GRI 6
PLgold5-000893

Linden wood slats for Venetian blinds

woodGRI 1GRI 6
FRgold24-04309

Profiled merbau decking board

woodGRI 1GRI 6
DEgold111/25-1

Beechwood round rods for craftwork

woodGRI 1GRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification scope of profiled wood

CN code 440921 covers pine wood (Pinus spp.) continuously shaped along any of its edges, ends, or faces, whether or not planed, sanded, or end-jointed. Profiled wood is sawnwood that has undergone additional mechanical processing to create tongues, grooves, chamfers, or other profiles. Typical products include skirting boards, wall panelling, floorboards with interlocking systems, and window profiles. Classification requires that the wood is from pine species and features profiling on at least one edge or face. Pine wood merely sawn or planed without profiling is classified under heading 4407.

EUDR, FLEGT and phytosanitary requirements

Import of profiled pine wood is subject to EUDR Regulation (EU) 2023/1115, which since 30 December 2024 requires a due diligence statement confirming the wood does not originate from deforestation. Pine is one of the most widely traded timber species, and imports from high deforestation risk countries face enhanced scrutiny. Wood from FLEGT partner countries requires a FLEGT licence. Phytosanitary control is mandatory under Regulation (EU) 2016/2031, checking for quarantine organisms including the pine wood nematode and bark beetles.

Trade practice and documentation

When clearing profiled pine wood under CN code 440921, an EUDR statement, phytosanitary certificate, origin documents, and standard customs documents are required. Importers should check TARIC for applicable duty rates and preferences. Wood transport requires moisture protection and should use closed containers. Profiled pine wood is widely used in construction and interior finishing. European standards EN 14915 for wall cladding and EN 13226 for solid wood flooring may apply. Import from Russia is subject to EU sanctions restrictions.

Phytosanitary and EUDR requirements for pine wood profiled

Importing pine wood profiled under CN 4409 21 may be subject to phytosanitary inspection and EUDR compliance. Wood must be free from quarantine pests. Importers should hold documentation proving the legality of timber sourcing. Standard customs duty and import VAT apply at destination country rates.

Frequently asked questions

Is pine wall panelling subject to EUDR?
Yes, pine wall panelling as a wood product is fully subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024. The importer must submit a due diligence statement confirming legal harvesting and no link to deforestation of the timber raw material.
What phytosanitary risks apply to pine wood imports?
Key risks include pine wood nematode (Bursaphelenchus xylophilus), bark beetles of the genera Ips and Dendroctonus, and blue stain fungi. Pine wood from nematode regions requires heat treatment. The phytosanitary certificate must confirm freedom from EU quarantine organisms.
How to distinguish profiled wood 4409 from sawn 4407?
Profiled wood under heading 4409 has mechanical processing creating a profile on edge or surface, such as tongues, grooves, or chamfers. Wood merely sawn or planed without additional profiling is classified under heading 4407. Profiling is an additional operation beyond basic sawing.
What documents are needed to import pine wood profiled CN 4409 21?
Importing pine wood profiled CN 4409 21 may require a phytosanitary certificate, EUDR due diligence statement, and certificate of origin for preferential rates. Exact requirements depend on the country of export.

Useful tools & resources

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Related glossary terms
Customs DutyCustoms ValueMFN Rate