Heading 4415 covers cases, boxes, crates, pallets and other load boards of wood. 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. 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 4415 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 4415 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 4415 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.

Duty rates and import requirements for heading 4415

Heading 4415 covers cases, boxes, crates, pallets and other load boards of wood. 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. 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 4415 must meet formaldehyde emission standards. Verify wood does not originate from illegal sources (EUDR, timber regulation). When importing goods under heading 4415 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 4415 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).

Classification of goods under heading 4415 - key considerations

Heading 4415 covers cases, boxes, crates, pallets and other load boards of wood. 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).

Frequently asked questions

What duty rates apply to imports of wooden pallets and packaging (heading 4415)?

Duty rates for cases, pallets and load boards of wood under heading 4415 range from 3% to 4% under MFN rates, depending on the CN subheading. Wooden cases and similar packaging attract rates of 3%-4%, as do flat pallets and pallet collars. These rates apply to imports from countries without preferential trade arrangements. Preferential rates, including zero-duty, may apply under EU trade agreements with exporting countries. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.

What documents are required for importing wooden packaging and pallets into the EU?

Importing wooden packaging and pallets (heading 4415) requires strict compliance with ISPM 15 phytosanitary standards - wood must be heat-treated (HT) or fumigated with methyl bromide and marked with the official ISPM 15 stamp. EUDR documentation is required for wooden packaging as wood products. Standard customs documentation includes the customs declaration, commercial invoice and transport documents. A phytosanitary certificate is mandatory and subject to border inspection. Current duty rates should be verified in the European Commission's TARIC database. Classification follows the Combined Nomenclature (CN) of the European Union.

What practical considerations apply when importing wooden pallets and packaging into the EU?

When importing wooden pallets and packaging, compliance with ISPM 15 is the key requirement - absence of the ISPM 15 stamp results in goods being detained at the border with fumigation or return costs. Used pallets may contain contamination or damage, requiring thorough inspection. Distinguish between pallets imported as goods and pallets as transport packaging - differences in customs classification are significant. Transport costs can be considerable given the volume-to-value ratio of these goods. This applies to goods classified under heading 4415 of the Combined Nomenclature.

Useful tools & resources

Customs calculators

Duty & VAT CalculatorCalculate customs duty and VAT for "Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate