44152000
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL›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
Pallets, box pallets and other load boards; pallet collars
Characteristics and tariff classification of CN code 441520
CN code 441520 covers pallets, box pallets and load boards of wood. Wooden pallets are the most commonly used in logistics. ISPM 15 requires heat treatment in international trade. EUR/EPAL pallets meet dimensional standards.
EUDR requirements and import regulations
Products classified under CN code 441520 are subject to EUDR Regulation (EU) 2023/1115 since 30 December 2024 as wood-derived products. The importer must submit a due diligence statement through the European Commission information system, confirming that the wood raw material does not originate from areas deforested after 31 December 2020 and was harvested in compliance with the producing country legislation. The procedure includes collecting supply chain information with geolocation of plots, assessing deforestation risk and implementing risk mitigation measures. The statement reference number is required in the customs declaration. Phytosanitary control under Regulation (EU) 2016/2031 is mandatory for imports from third countries, and a phytosanitary certificate must accompany each shipment. The FLEGT Regulation (EC) 2173/2005 requires a licence for wood from VPA partner countries.
Practical trade and customs clearance aspects
Importing goods classified under CN code 441520 requires filing a customs declaration with the correct CN code and attaching required documentation. The commercial invoice should contain a detailed description of goods enabling correct tariff classification. The importer must hold an EORI number and comply with the Union Customs Code (Regulation (EU) 952/2013). Tariff rates should be verified in the European Commission TARIC system. Preferential tariff rates may be available under free trade agreements concluded by the EU, provided rules of origin are met. The GSP system may offer reduced rates for imports from developing countries. VAT is charged at the national rate upon import.
ISPM 15 phytosanitary requirements for wooden pallets
Wooden pallets under CN 4415 20 imported from outside the EU must meet ISPM 15 phytosanitary treatment standards. Marking confirming heat treatment (HT) or methyl bromide fumigation (MB) is required. Pallets without proper marking may be detained at the border. Standard customs duty and import VAT apply.
Frequently asked questions
What documents are required when importing goods under CN code 441520?
Importing requires a customs declaration with CN code 441520, a commercial invoice with detailed goods description, transport documents, an EUDR due diligence statement with reference number, and any additional regulatory documents. Origin documents are needed for applying preferential tariff rates under FTA agreements or the GSP system.
Are goods under code 441520 subject to the EUDR regulation?
Yes. Since 30 December 2024, products under CN code 441520 are subject to Regulation (EU) 2023/1115 on deforestation-free products. The importer must submit a due diligence statement confirming legal sourcing and no link to deforestation after 31 December 2020. This obligation applies to every shipment imported into the EU.
How to check the current tariff rate for code 441520?
The current tariff rate for CN code 441520 should be verified in the European Commission TARIC system, which contains full information on MFN rates, preferential rates, duty suspensions and trade measures. The TARIC system is available free of charge online and is regularly updated.
Do wooden pallets CN 4415 20 require ISPM 15 treatment?
Yes, wooden pallets imported from outside the EU under CN 4415 20 must undergo phytosanitary treatment per ISPM 15. HT or MB marking is required. Pallets without certification may be detained at the EU border.
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