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44201900
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Other

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
19 docs
C400Y9007P237P24Y935E012+13
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%EC 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%KR 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%ZA 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

DEgold034/23-1

Wooden decorative scene - grandma and granddaughter

woodGRI 1GRI 2bGRI 3bGRI 5bGRI 6
CZgold00-ZI/01

Circular wooden decoration with ornaments

płyta wiórowa (dřevotříska)GRI 1GRI 2bGRI 3bGRI 6
FRgold24-02529

Decorative LED light box made of MDF wood

fibreboardGRI 1GRI 2bGRI 3bGRI 6
DEgold907/24-1

LED light garland with wooden balls and tree shapes

woodGRI 1GRI 2bGRI 3bGRI 6
DEgold021/24-1

Gold leaf tealight holder made of MDF with glass vessel

fibreboardGRI 1GRI 2bGRI 3bGRI 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 and products

CN code 442019 covers statuettes and other ornaments of wood other than tropical. This scope includes sculptures, figurines, masks, wall ornaments and other decorative articles from temperate-zone wood species such as oak, lime, walnut, alder and others. Articles may be produced by hand carving, turning, CNC routing or a combination of methods. Classification requires establishing that the article is decorative and ornamental in character and that the material is non-tropical wood. Articles where utilitarian function dominates over decorative function may be classified under different headings. Lime wood is a traditional carving material in Central Europe.

EUDR and import regulations

Statuettes under CN code 442019 are subject to the EUDR as wood-derived products. The importer must submit a due diligence statement confirming the legal origin of the wood. Unlike tropical wood articles, the deforestation risk profile for temperate-zone wood is typically lower. Articles from nationally protected species may require additional permits. Paints, dyes and lacquers used for sculpture finishing are subject to REACH chemical substance requirements. Articles intended for contact with children are subject to the Toy Safety Directive 2009/48/EC, including requirements for chemical substances in coatings.

Trade and import aspects

Importing wooden statuettes requires the EUDR statement, origin documents and any conformity certificates. Wooden carvings from temperate species are imported from many countries including China, Vietnam, Indonesia, India and African countries. Hand-carved articles may qualify as artistic handicrafts with preferential customs treatment under the GSP. Transport requires careful individual packaging with cushioning materials. Quality control should cover finish verification, absence of cracks and order conformity. The decorative wood products market is sensitive to design trends and seasonal patterns affecting import purchasing plans.

Food contact safety requirements for wooden statuettes other

Wooden articles under CN 4420 19 intended for food contact must comply with EC Regulation 1935/2004. The material must not transfer harmful substances to food. Wood must be free from hazardous treatments and finishes. Standard customs duty and import VAT apply at destination country rates. Importers should verify applicable duty rates in the TARIC database and check whether preferential rates apply based on the country of origin and valid certificates.

Frequently asked questions

Are lime wood carvings subject to the EUDR?
Yes. All wood products under Chapter 44, including lime wood carvings under CN code 442019, are subject to the EUDR. The importer must submit a due diligence statement, although the risk profile for temperate-zone wood is typically lower than for tropical wood.
Are wooden figurines for children subject to the Toy Safety Directive?
Yes, if figurines are intended or could be intended for play by children under 14 years. The Toy Safety Directive 2009/48/EC imposes restrictive requirements on chemical substances in coatings, mechanical strength and labelling. EN 71 standards define detailed requirements.
Which wood is traditionally used in European carving?
Traditional carving species in Europe include lime, walnut, oak, alder and pear. Lime is particularly valued for its soft, uniform structure facilitating precise carving. Walnut offers attractive colour and better durability. Species selection depends on the carving technique and intended use of the article.
Must wooden statuettes other CN 4420 19 meet food contact regulations?
If wooden statuettes other under CN 4420 19 are intended for food contact, they must comply with EC Regulation 1935/2004. The material must not contain harmful substances. A compliance certificate is required.

Useful tools & resources

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