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44092200
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 tropical wood

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
18 docs
C400Y9007P237P24Y935C690+12
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

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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 and product characteristics

CN code 440922 covers coniferous wood other than pine, continuously shaped along any edges, ends, or faces, whether or not planed, sanded, or end-jointed. This includes spruce, fir, larch, and cedar. Profiling involves creating tongues, grooves, channels, chamfers, and other shapes on edges or surfaces of sawnwood. Typical products include cladding boards, structural profiles, trim strips, and decking. Classification requires profiling beyond ordinary sawing or planing. Wood merely sawn or planed is classified under heading 4407.

EUDR requirements and phytosanitary controls

Profiled coniferous wood imported into the EU is subject to EUDR Regulation (EU) 2023/1115 requiring a due diligence statement regarding deforestation since 30 December 2024. Phytosanitary control under Regulation (EU) 2016/2031 is mandatory including testing for quarantine organisms specific to coniferous species. Spruce wood requires particular attention due to the European spruce bark beetle risk. ISPM 15 applies to wooden packaging and dunnage. A FLEGT licence is required for imports from VPA partner countries.

Trade and import logistics

Import of profiled coniferous wood under CN code 440922 requires an EUDR statement, phytosanitary certificate, FLEGT licence where applicable, and standard customs documents. Major suppliers include Scandinavian countries, Canada, and Baltic states. Imports from Russia are subject to EU sanctions restrictions. Profiled wood should be transported under moisture protection conditions. European standards EN 14915 for wood cladding and EN 14519 for solid wood profiles apply to finished products.

Phytosanitary and EUDR requirements for other coniferous profiled wood

Importing other coniferous profiled wood under CN 4409 22 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 profiled spruce wood subject to EUDR?
Yes, all wood products including profiled spruce under code 440922 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024. The importer must submit a due diligence statement confirming the wood does not originate from areas deforested after 31 December 2020.
What sanctions apply to Russian timber imports?
Under EU sanctions regulations against Russia, import of Russian-origin timber into the EU is prohibited. The ban covers raw wood, sawnwood, profiled wood, and many other wood products. Importers should check current sanctions status in EU Council regulations before transactions.
What distinguishes code 440922 from 440921?
Code 440921 covers profiled pine wood (Pinus spp.), while 440922 covers other profiled coniferous wood such as spruce, fir, larch, and cedar. The distinction is based on the botanical wood species and affects the correct tariff classification.
What documents are needed to import other coniferous profiled wood CN 4409 22?
Importing other coniferous profiled wood CN 4409 22 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

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of tropical wood" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of tropical wood" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate