# Customs tariff code 44: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

> Customs tariff code 44 covers WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/44
- Reference data as at: 2026-07-01
- Customs code: 44
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (wood), partial only
- Export licensing applies

## Notes that govern this classification

### Kapitel 44

1. Zu Kapitel 44 gehören nicht: a) Holz in Form von Spänen, Plättchen oder Schnitzeln, zerkleinert, gemahlen oder pulverisiert, von der hauptsächlich zur Riechmittelherstellung oder zu Zwecken der Medizin, Insektenvertilgung, Schädlingsbekämpfung und dergleichen verwendeten Art (Position 1211) (RV E4401A00); b) Bambus oder andere holzige Stoffe von der hauptsächlich zum Herstellen von Korb- oder Flechtwaren verwendeten Art, roh, auch gespalten, in der Längsrichtung gesägt oder auf Längen zugeschnitten (Position 1401) (RV E4401B00); c) Holz in Form von Spänen, Plättchen oder Schnitzeln, gemahlen oder pulverisiert, von der hauptsächlich zum Färben oder Gerben verwendeten Art (Position 1404) (RV E4401C00); d) Aktivkohle (Position 3802) (RV E4401D00); e) Waren der Position 4202 (RV E4401E00); f) Waren des Kapitels 46 (RV E4401F00); g) Schuhe und Teile davon des Kapitels 64 (RV E4401G00); h) …

## Subdivisions of this code

- 4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
- 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
- 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
- 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
- 4405 Wood wool; wood flour
- 4406 Railway or tramway sleepers (cross-ties) of wood
- 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
- 4408 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
- 4409 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
- 4410 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
- 4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
- 4412 Plywood, veneered panels and similar laminated wood
- 4413 Densified wood, in blocks, plates, strips or profile shapes
- 4414 Wooden frames for paintings, photographs, mirrors or similar objects
- 4415 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
- 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
- 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
- 4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
- 4419 Tableware and kitchenware, of wood
- 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
- 4421 Other articles of wood

## Frequently asked questions

### What does customs tariff code 44 cover?

Code 44 covers WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 44?

TARIC holds no third-country rate of its own for 44. The rate follows from the declarable commodity code beneath it.

### How many digits does 44 have?

44 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 44?

The EBTI database currently holds no valid decisions on 44. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 44 in scope of the EUDR?

Yes. 44 appears in Annex I of the EU deforestation regulation (commodity wood). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 44 change?

44 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/44.