Customs tariff code 4403.23.10: Sägerundholz
Reference data as at 1 July 2026
Customs tariff code 4403.23.10 covers Sägerundholz. The third-country duty rate is 0 %, plus import VAT.
4403.23.10 is CN 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
- 4403.23.10
- Third-country duty
- 0 %
- Declarable
- No
- Binding rulings
- 1
Where this code sits in the tariff
From HS code to customs tariff code 4403.23.10
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
GRUMES DE BOIS D’ÉPICÉA SANS TRAITEMENT DONT LA PLUS GRANDE DIMENSION DE LA COUPE TRANSVERSALE EST SUPÉRIEURE À 15 CM. LES GRUMES SONT DESTINÉES AUX SCIERIES.
Notes that govern this classification
Zu Unterposition 4403 23 10 2): Siehe die Erläuterungen zu Unterposition 4403 21 10 1).
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.
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 4403.23.10 cover?
Code 4403.23.10 covers Sägerundholz. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 4403.23.10?
The third-country duty rate for 4403.23.10 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 4403.23.10?
The first six digits form the HS code: 440323. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 4403.23.10 have?
4403.23.10 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 4403.23.10 sit in the tariff?
4403.23.10 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 > 440323 Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 4403.23.10?
Yes. The EBTI database holds decisions on 4403.23.10, for example FRBTIFR-BTI-2018-04441. 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 4403.23.10 in scope of the EUDR?
Yes. 4403.23.10 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 4403.23.10 change?
4403.23.10 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
Classifying more than one product?
This page shows one code. Zolltarif-Finder classifies entire product lists from Excel, CSV, or your ERP, with reasoning under GRI 1 to 6, official sources, compliance screening, and audit-ready reports.