# Customs tariff code 4408.39.70.00.0: Small boards for the manufacture of pencils, anderes, anderes, Brettchen zum Herstellen…

> Customs tariff code 4408.39.70.00.0 covers Small boards for the manufacture of pencils, anderes, anderes, Brettchen zum Herstellen von Blei-, Kopier-, Farbstiften, Schiefergriffeln und anderen holzgefassten Stiften. 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/44083970000
- Reference data as at: 2026-07-01
- Customs code: 4408.39.70.00.0
- Third-country duty: none at this level
- Declarable: yes

## Where this code sits in the tariff

- 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
  - 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
    - 4408.39 Other
      - 4408.39.70 Small boards for the manufacture of pencils
        - 4408.39.70.00.0 Small boards for the manufacture of pencils, anderes, anderes, Brettchen zum Herstellen von Blei-, Kopier-, Farbstiften, Schiefergriffeln und anderen holzgefassten Stiften

## 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)

## Notes that govern this classification

### Pos. 4408

Zu Unterpositionen 4408 3111 bis 4408 3995: Siehe auch die Erläuterungen zur Unterposition hinsichtlich der Namen verschiedener tropischer Hölzer in den Erläuterungen zu Kapitel 44 des HS, Abschnitt „Allgemeines“. Siehe auch den Anhang der Erläuterungen zu Kapitel 44 des HS.

### Pos. 4408

Zu Unterpositionen 4408 10 bis 4408 90: 1. Dünne Holzblätter („Kraftfurnier“) (Dicke: 1,59, 2,54, 3,18 oder 4,76 mm), auf beiden Flächen mit Kraftpapier überzogen.

### 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) …

## Frequently asked questions

### What does customs tariff code 4408.39.70.00.0 cover?

Code 4408.39.70.00.0 covers Small boards for the manufacture of pencils, anderes, anderes, Brettchen zum Herstellen von Blei-, Kopier-, Farbstiften, Schiefergriffeln und anderen holzgefassten Stiften. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 4408.39.70.00.0?

TARIC holds no third-country rate of its own for 4408.39.70.00.0. The rate follows from the declarable commodity code beneath it.

### What is the HS code for 4408.39.70.00.0?

The first six digits form the HS code: 440839. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 4408.39.70.00.0 have?

4408.39.70.00.0 has eleven digits and is the full German commodity code used on an import declaration. A German import declaration requires the eleven-digit commodity code.

### Where does 4408.39.70.00.0 sit in the tariff?

4408.39.70.00.0 sits in this hierarchy: 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL > 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 > 440839 Other > 44083970 Small boards for the manufacture of pencils. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 4408.39.70.00.0?

The EBTI database currently holds no valid decisions on 4408.39.70.00.0. 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 4408.39.70.00.0 in scope of the EUDR?

Yes. 4408.39.70.00.0 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 4408.39.70.00.0 change?

4408.39.70.00.0 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/44083970000.