44092100
HOLZ UND HOLZWAREN; HOLZKOHLE›Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed
Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, non-Nadelholz, aus Bambus
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
13 Dok.
7P237P24Y935L142L143Y859+7
Praferenzen
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%
Hinweise
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.
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Hinweise
- TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Export authorizationALLTCR1332/13
Export authorization
ALLTCR1332/13
Dokumente / Referenzen
Y935
Bedingungen
- B001Presentation of a certificate/licence/document: Y935— Export allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed
Hinweise
- CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
Import prohibitionBYR0355/22
Import prohibition
BYR0355/22
Hinweise
- TM952It shall be prohibited:to import, directly or indirectly, wood products as listed in Annex X into the Union if they:(i) originate in Belarus; or(ii) have been exported from Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1o.1 (COUNCIL REGULATION (EU) 2022/355)
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Hinweise
- TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Import prohibitionKPR0285/18
Import prohibition
KPR0285/18
Hinweise
- TM886Goods from the Annex XIj of Regulation (EU) 2018/285 (Wood)
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B007Presentation of a certificate/licence/document: Y859— Import allowed
- B009Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Hinweise
- CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Hinweise
- TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
440910Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, Nadelholz440922Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, non-Nadelholz, aus tropical Holz440929Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, non-Nadelholz, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
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Linden wood slats for Venetian blinds
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DEgold111/25-1
Beechwood round rods for craftwork
HolzGRI 1GRI 5bGRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihungsumfang von profiliertem Holz
Der KN-Code 440921 umfasst Kiefernholz (Pinus spp.), das an Kante, Fläche oder Ende profiliert ist, auch gehobelt, geschliffen oder keilgezinkt. Profiliertes Holz ist Schnittholz mit zusätzlicher mechanischer Bearbeitung zur Erzeugung von Nut, Feder, Abrundungen oder anderen Profilen. Typische Produkte sind Fußleisten, Wandverkleidungen, Profilbretter und Dielenböden. Die Einreihung erfordert Kiefernholz mit Profilierung an mindestens einer Kante. Kiefernholz ohne Profilierung wird unter Position 4407 eingereiht.
EUDR, FLEGT und Pflanzenschutz
Die Einfuhr von profiliertem Kiefernholz unterliegt der EUDR-Verordnung (EU) 2023/1115, die seit 30. Dezember 2024 eine Sorgfaltspflichterklärung verlangt. Kiefer ist eine der meistgehandelten Holzarten. Holz aus FLEGT-Partnerländern erfordert eine FLEGT-Genehmigung. Pflanzenschutzkontrolle gemäß Verordnung (EU) 2016/2031 umfasst Prüfung auf Quarantäneorganismen, insbesondere Kiefernholznematoden und Borkenkäfer. Holz sollte gemäß ISPM 15 hitzebehandelt werden.
Handelspraxis und Dokumentation
Bei der Zollabfertigung unter KN-Code 440921 sind EUDR-Erklärung, Pflanzengesundheitszeugnis, Ursprungsdokumente und Zolldokumente erforderlich. Importeure sollten im TARIC Zollsätze und Präferenzen prüfen. Holztransport erfordert Feuchtigkeitsschutz. Profiliertes Kiefernholz wird im Bau- und Innenausbau verwendet. Europäische Normen EN 14915 und EN 13226 können gelten. Import aus Russland unterliegt EU-Sanktionsbeschränkungen.
Pflanzenschutz- und EUDR-Anforderungen für Kiefernholz profiliert
Die Einfuhr von Kiefernholz profiliert unter KN 4409 21 kann Pflanzenschutzkontrollen und EUDR-Anforderungen unterliegen. Das Holz muss frei von Quarantäneschädlingen sein. Importeure sollten Dokumente über die Legalität der Holzbeschaffung bereithalten. Es gelten konventionelle Zölle und 19% EUSt. Importeure sollten die geltenden Zollsätze in der TARIC-Datenbank überprüfen und feststellen, ob Präferenzsätze aufgrund des Ursprungslandes und gültiger Nachweise anwendbar sind. Die Zollanmeldung erfolgt elektronisch über ATLAS.
Häufig gestellte Fragen
Unterliegt Kiefernwandverkleidung der EUDR?
Ja, Kiefernwandverkleidung unterliegt seit dem 30. Dezember 2024 vollständig der EUDR-Verordnung (EU) 2023/1115. Der Importeur muss eine Sorgfaltspflichterklärung abgeben, die legale Ernte und fehlenden Zusammenhang mit Entwaldung bestätigt.
Welche Pflanzenschutzrisiken bei Kiefernholzeinfuhr?
Hauptrisiken sind der Kiefernholznematode (Bursaphelenchus xylophilus), Borkenkäfer der Gattungen Ips und Dendroctonus sowie Bläuepilze. Kiefernholz aus Nematodenregionen erfordert Wärmebehandlung. Das Pflanzengesundheitszeugnis muss Freiheit von Quarantäneorganismen bestätigen.
Wie unterscheidet man profiliertes Holz 4409 von Schnittholz 4407?
Profiliertes Holz unter Position 4409 weist mechanische Bearbeitung auf, die ein Profil erzeugt. Lediglich gesägtes oder gehobeltes Holz wird unter Position 4407 eingereiht. Profilierung ist ein zusätzlicher Arbeitsgang über das Sägen hinaus.
Welche Dokumente werden für die Einfuhr von Kiefernholz profiliert KN 4409 21 benötigt?
Für die Einfuhr von Kiefernholz profiliert KN 4409 21 können ein Pflanzengesundheitszeugnis, eine EUDR-Sorgfaltserklärung und ein Ursprungsnachweis für Präferenzen erforderlich sein.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, non-Nadelholz, aus Bambus“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Holz (einschließlich strips und friezes for parquet flooring, nicht assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded oder the like) along any aus its edges, ends oder faces, auch planed, sanded oder end-jointed, non-Nadelholz, aus Bambus“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe