Customs tariff code 4401.31.00.00: Wood pellets
Reference data as at 1 July 2026
Customs tariff code 4401.31.00.00 covers Wood pellets. The third-country duty rate is 0 %, plus import VAT.
4401.31.00.00 is TARIC code in the EU customs tariff, in chapter 44. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 4401.31.00.00
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 8
Where this code sits in the tariff
From HS code to customs tariff code 4401.31.00.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 0 % | MFN |
| 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 |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Compliance regimes on this code
Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.
Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.
Binding tariff information for this code
BLACK WOOD PELLET (LIGNIN) MANUFACTURED FROM DRIED GROUND WOOD RESIDUES, MECHANICALLY PRESSED WITHOUT CHEMICALS, BINDING AGENTS AND GLUE. THIS IS USED AS FUEL.
PRODOTTO, COSTITUITO PREVALENTEMENTE DA PELLET DI LEGNO E DA TUTOLO DI MAIS IN PICCOLA PERCENTUALE, CONFEZIONATO IN SACCHI DI CARTA DA 8 LITRI. PER DICHIARAZIONE DI PARTE IL PRODOTTO E' BIODEGRADABILE AL 100% E SUPERASSORBENTE. IL PRODOTTO VIENE UTILIZZATO COME LETTIERA PER PICCOLI ANIMALI DA COMPAGNIA.
WOODEN PELLETS MADE OF 90% WHITE PINE FIBRES & 10% WHITE FIR FIBRES . THE WOOD FIBRE IS HAMMERED THEN DRIED IN TEMPERATURES OF 700 - 800 DEGREES FAHRENHIGHT. SAWDUST IS INTRODUCED INTO PELLET MILLS AND SUBJECTED TO MORE THAN 30,000 PSI TO BIND FIBRES INTO PELLET FORM. THIS PRESSURE IS REQUIRED IN ORDER TO LIQUEFY THE LIGMENTS IN THE WOODTO NATURALLY BIND THE FIBRE INTO THE PELLET FORM. IT IS MADE OF 100 PERCENT WOOD. USED AS HORSE BEDDING
Drevené pelety sú perspektívnym palivom s vysokou výhrevnosťou až 18 MJ/kg, nízkym obsahom popola 0,5 až 1,5%, nízkym obsahom vlhkosti okolo 10%. Vyrába sa na pretlačovacích matricových lisoch, majú tvar dlhých valcovitých drevených peliet s priemermi od 6 do 8 mm a s dĺžkou do 30 mm z čistých pilín bez ďalších prímesí. Pelety sú balené do 15 kg PVC vriec alebo Big Bagov. Balenie je recyklovateľné.
Holzpellets, - Sägespäne aus Nadelholz zu ca. 6 - 8 mm dicken und 5 -25 mm langen, zylindrischen Pellets gepresst, - in Beuteln / Säcken zu 14 kg verpackt, - zur Verwendung als Tiereinstreu. "Sägespäne, zu Pellets zusammengepresst"
Holzeinstreu - Sägespäne zu ca. 5 mm dicken, max. 18 mm langen zylindrischen Pellets gepresst, - in Beuteln / Säcken zu 8 l bzw. 20 l verpackt, - zur Verwendung als Tiereinstreu. (Abbildungen siehe Anlage) "Sägespäne, zu Pellets zusammengepresst"
Hellbraune, aus Sägespänen bestehende, mit einem Pflanzenauszug behandelte Pellets, vermischt mit einem hellbraunen Pulver.
Hellbraune, sowie zum Teil dunkelbraune, aus Sägespänen bestehende Bruchstücke von Pellets, vermischt mit einem hellbraunen Pulver.
Notes that govern this classification
Zu Unterpositionen 4401 31 00 und 4401 39 00 1): Siehe die Anmerkungen 1 a) und 1 c) zu Kapitel 44. Nicht hierher gehört Holzmehl im Sinne der Zusätzlichen Anmerkung 1 zu Kapitel 44 (Position 4405 00 00).
Gerichtliche Entscheidungen (GE) - national Auszug aus dem Urteil des Bundesfinanzhofs vom 26. Juni 2018 in der RS VII R 47/17 Leitsätze 1. Aus Rohholz gewonnene Holzhackschnitzel sind zolltariflich --je nach Holzart-- entweder in die Unterpos. 4401 21 KN (Nadelholz in Form von Schnitzeln) oder in die Unterpos. 4401 22 KN (anderes Holz in Form von Schnitzeln) und somit nicht als Brennholz in "ähnlicher Form" (ähnlich wie in Form von Rundlingen, Scheiten, Zweigen oder Reisigbündeln) in die Unterpos. 4401 10 KN einzureihen, selbst wenn die Holzhackschnitzel als Brennstoff verwendet werden. (gestrichen) bis
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
Frequently asked questions
What does customs tariff code 4401.31.00.00 cover?
Code 4401.31.00.00 covers Wood pellets. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 4401.31.00.00?
The third-country duty rate for 4401.31.00.00 is 0 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 4401.31.00.00?
The first six digits form the HS code: 440131. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 4401.31.00.00 have?
4401.31.00.00 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.
Where does 4401.31.00.00 sit in the tariff?
4401.31.00.00 sits in this hierarchy: 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL > 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 > 440131 Wood pellets. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 4401.31.00.00?
Yes. The EBTI database holds decisions on 4401.31.00.00, for example IEBTI18NT-14-6843. A BTI shows which product characteristics the customs authority relied on.
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 4401.31.00.00 in scope of the EUDR?
Yes. 4401.31.00.00 appears in Annex I of the EU deforestation regulation (commodity wood). A due diligence statement and geolocation data for the plots of production are required.
Does customs tariff code 4401.31.00.00 change?
4401.31.00.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
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