# Customs tariff code 4403.21.90.10: Exported from the Russian Federation in accordance with Commission regulation No…

> Customs tariff code 4403.21.90.10 covers Exported from the Russian Federation in accordance with Commission regulation No 498/2012. The third-country duty rate is 0 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/4403219010
- Reference data as at: 2026-07-01
- Customs code: 4403.21.90.10
- Third-country duty: 0 %
- Declarable: no

## Where this code sits in the tariff

- 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  - 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
    - 4403.21 Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more
      - 4403.21.90 Other
        - 4403.21.90.10 Exported from the Russian Federation in accordance with Commission regulation No 498/2012

## Duty rates and preferences

| Origin | 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 |

## Compliance regimes

- EUDR: in scope (wood)

## Notes that govern this classification

### Pos. 4403

Zu Unterpositionen 4403 21, 4403 23, 4403 25, 4403 93 und 4403 95: Im Sinne dieser Unterpositionen wird der kleinste Durchmesser am oberen Ende des Stammes gemessen.

### 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

- 4403.21.90.10.0 aus der Russischen Föderation gemäß Verordnung (EU) Nr. 498/2012 der Kommission ausgeführt

## Frequently asked questions

### What does customs tariff code 4403.21.90.10 cover?

Code 4403.21.90.10 covers Exported from the Russian Federation in accordance with Commission regulation No 498/2012. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4403.21.90.10?

The third-country duty rate for 4403.21.90.10 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 4403.21.90.10?

The first six digits form the HS code: 440321. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4403.21.90.10 have?

4403.21.90.10 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

### Where does 4403.21.90.10 sit in the tariff?

4403.21.90.10 sits in this hierarchy: 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL > 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared > 440321 Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more > 44032190 Other. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4403.21.90.10?

The EBTI database currently holds no valid decisions on 4403.21.90.10. 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 4403.21.90.10 in scope of the EUDR?

Yes. 4403.21.90.10 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 4403.21.90.10 change?

4403.21.90.10 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/4403219010.