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Commission Implementing Regulation (EU) No 927/2012Show full title

Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

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SECTION IX WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44 WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Notes
1.This chapter does not cover:
(a)

wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);

(b)

bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

(c)

wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d)

activated charcoal (heading 3802);

(e)

articles of heading 4202;

(f)

goods of Chapter 46;

(g)

footwear or parts thereof of Chapter 64;

(h)

goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);

(ij)

goods of heading 6808;

(k)

imitation jewellery of heading 7117;

(l)

goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

(m)

goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(n)

parts of firearms (heading 9305);

(o)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

(p)

articles of Chapter 95 (for example, toys, games, sports requisites);

(q)

articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or

(r)

articles of Chapter 97 (for example, works of art).

2.In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3.Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.
5.Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.
6.Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.
Subheading notes
1.For the purposes of subheading 4401 31, the expression ‘wood pellets’ means by-products, such as cutter shavings, sawdust or chips, of the mechanical wood-processing industry, furniture-making industry or other wood-transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2.For the purposes of subheadings 4403 41 to 4403 49, 4407 21 to 4407 29, 4408 31 to 4408 39 and 4412 31, the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.
Additional notes
1.For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.
2.For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: acajou d'Afrique, alan, azobé, balsa, dark red meranti, dibétou, ilomba, imbuia, iroko, jelutong, jongkong, kapur, kempas, keruing, light red meranti, limba, mahogany (Swietenia spp.), makoré, mansonia, meranti bakau, merbau, obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, ramin, sapelli, sipo, teak, tiama, virola, white lauan, white meranti, white seraya and yellow meranti.
CN codeDescription
Conventional rate of duty (%)
Supplementary unit
4401Fuel 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
44011000Fuel wood, in logs, in billets, in twigs, in faggots or in similar formsFree
Wood in chips or particles
44012100ConiferousFree
44012200Non-coniferousFree
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
44013100Wood pelletsFree
440139Other
44013920Agglomerated (for example, briquettes)Free
Other
44013930SawdustFree
44013980OtherFree
4402Wood charcoal (including shell or nut charcoal), whether or not agglomerated
44021000Of bambooFree
44029000OtherFree
4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
44031000Treated with paint, stains, creosote or other preservativesFreem3
440320Other, coniferous
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
44032011SawlogsFreem3
44032019OtherFreem3
Pine of the species ‘Pinus sylvestris L.’
44032031SawlogsFreem3
44032039OtherFreem3
Other
44032091SawlogsFreem3
44032099OtherFreem3
Other, of tropical wood specified in subheading note 2 to this chapter
44034100Dark red meranti, light red meranti and meranti bakauFreem3
440349Other
44034910Acajou d'Afrique, iroko and sapelliFreem3
44034935Okoumé and sipoFreem3
44034995OtherFreem3
Other
440391Of oak (Quercus spp.)
44039110SawlogsFreem3
44039190OtherFreem3
440392Of beech (Fagus spp.)
44039210SawlogsFreem3
44039290OtherFreem3
440399Other
44039910Of poplarFreem3
44039930Of eucalyptusFreem3
Of birch
44039951SawlogsFreem3
44039959OtherFreem3
44039995OtherFreem3
4404Hoopwood; 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
44041000ConiferousFree
44042000Non-coniferousFree
44050000Wood wool; wood flourFree
4406Railway or tramway sleepers (cross-ties) of wood
44061000Not impregnatedFreem3
44069000OtherFreem3
4407Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
440710Coniferous
44071015Sanded; end-jointed, whether or not planed or sandedFreem3
Other
Planed
44071031Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)Freem3
44071033Pine of the species ‘Pinus sylvestris L.’Freem3
44071038OtherFreem3
Other
44071091Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)Freem3
44071093Pine of the species ‘Pinus sylvestris L.’Freem3
44071098OtherFreem3
Of tropical wood specified in subheading note 2 to this chapter
440721Mahogany (Swietenia spp.)
44072110Sanded; end-jointed, whether or not planed or sanded4,9(5)m3
Other
44072191Planed4(4)m3
44072199OtherFreem3
440722Virola, imbuia and balsa
44072210Sanded; end-jointed, whether or not planed or sanded4,9(5)m3
Other
44072291Planed4(4)m3
44072299OtherFreem3
440725Dark red meranti, light red meranti and meranti bakau
44072510End-jointed, whether or not planed or sanded4,9(5)m3
Other
44072530Planed4(4)m3
44072550Sanded4,9(5)m3
44072590OtherFreem3
440726White lauan, white meranti, white seraya, yellow meranti and alan
44072610End-jointed, whether or not planed or sanded4,9(5)m3
Other
44072630Planed4(4)m3
44072650Sanded4,9(5)m3
44072690OtherFreem3
440727Sapelli
44072710Sanded; end-jointed, whether or not planed or sanded4,9(5)m3
Other
44072791Planed4(4)m3
44072799OtherFreem3
440728Iroko
44072810Sanded; end-jointed, whether or not planed or sanded4,9(5)m3
Other
44072891Planed4(4)m3
44072899OtherFreem3
440729Other
44072915End-jointed, whether or not planed or sanded4,9(5)m3
Other
Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong, kapur, kempas, keruing, limba, makoré, mansonia, merbau, obeche, okoumé, palissandre de Rio, palissandre de Para, palissandre de Rose, ramin, sipo, teak and tiama
Planed
44072920Palissandre de Para, palissandre de Rio and palissandre de Rose4,9(4)m3
44072925Other4(4)m3
44072945Sanded4,9(5)m3
44072960OtherFreem3
Other
44072983Planed4(4)m3
44072985Sanded4,9(5)m3
44072995OtherFreem3
Other
440791Of oak (Quercus spp.)
44079115Sanded; end-jointed, whether or not planed or sandedFreem3
Other
Planed
44079131Blocks, strips and friezes for parquet or wood block flooring, not assembledFreem2
44079139OtherFreem3
44079190OtherFreem3
44079200Of beech (Fagus spp.)Freem3
440793Of maple (Acer spp.)
44079310Planed; end-jointed, whether or not planed or sandedFreem3
Other
44079391Sanded2,5m3
44079399OtherFreem3
440794Of cherry (Prunus spp.)
44079410Planed; end-jointed, whether or not planed or sandedFreem3
Other
44079491Sanded2,5m3
44079499OtherFreem3
440795Of ash (Fraxinus spp.)
44079510Planed; end-jointed, whether or not planed or sandedFreem3
Other
44079591Sanded2,5m3
44079599OtherFreem3
440799Other
44079927Planed; end-jointed, whether or not planed or sandedFreem3
Other
44079940Sanded2,5m3
Other
44079991Of poplarFreem3
44079996Of tropical woodFreem3
44079998OtherFreem3
4408Sheets 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
440810Coniferous
44081015Planed; sanded; end-jointed, whether or not planed or sanded3m3
Other
44081091Small boards for the manufacture of pencils(2)Freem3
44081098Other4m3
Of tropical wood specified in subheading note 2 to this chapter
440831Dark red meranti, light red meranti and meranti bakau
44083111End-jointed, whether or not planed or sanded4,9m3
Other
44083121Planed4m3
44083125Sanded4,9m3
44083130Other6m3
440839Other
Acajou d'Afrique, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola and white lauan
44083915Sanded; end-jointed, whether or not planed or sanded4,9m3
Other
44083921Planed4m3
44083930Other6m3
Other
44083955Planed; sanded; end-jointed, whether or not planed or sanded3m3
Other
44083970Small boards for the manufacture of pencils(2)Freem3
Other
44083985Of a thickness not exceeding 1 mm4m3
44083995Of a thickness exceeding 1 mm4m3
440890Other
44089015Planed; sanded; end-jointed, whether or not planed or sanded3m3
Other
44089035Small boards for the manufacture of pencils(2)Freem3
Other
44089085Of a thickness not exceeding 1 mm4m3
44089095Of a thickness exceeding 1 mm4m3
4409Wood (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
440910Coniferous
44091011Mouldings for frames for paintings, photographs, mirrors or similar objectsFreem
44091018OtherFree
Non-coniferous
44092100Of bambooFree
440929Other
44092910Mouldings for frames for paintings, photographs, mirrors or similar objectsFreem
Other
44092991Blocks, strips and friezes for parquet or wood block flooring, not assembledFreem2
44092999OtherFree
4410Particle 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
Of wood
441011Particle board
44101110Unworked or not further worked than sanded7m3
44101130Surface-covered with melamine-impregnated paper7m3
44101150Surface-covered with decorative laminates of plastics7m3
44101190Other7m3
441012Oriented strand board (OSB)
44101210Unworked or not further worked than sanded7m3
44101290Other7m3
44101900Other7m3
44109000Other7m3
4411Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Medium density fibreboard (MDF)
441112Of a thickness not exceeding 5 mm
44111210Not mechanically worked or surface covered7m3
44111290Other7m3
441113Of a thickness exceeding 5 mm but not exceeding 9 mm
44111310Not mechanically worked or surface covered7m3
44111390Other7m3
441114Of a thickness exceeding 9 mm
44111410Not mechanically worked or surface covered7m3
44111490Other7m3
Other
441192Of a density exceeding 0,8 g/cm3
44119210Not mechanically worked or surface covered7m3
44119290Other7m3
441193Of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
44119310Not mechanically worked or surface covered7m3
44119390Other7m3
441194Of a density not exceeding 0,5 g/cm3
44119410Not mechanically worked or surface covered7m3
44119490Other7m3
4412Plywood, veneered panels and similar laminated wood
44121000Of bamboo10m3
Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness
441231With at least one outer ply of tropical wood specified in subheading note 2 to this chapter
44123110Of acajou d'Afrique, dark red meranti, light red meranti, limba, mahogany (Swietenia spp.), obeche, okoumé, palissandre de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, virola or white lauan10m3
44123190Other7m3
441232Other, with at least one outer ply of non-coniferous wood
44123210Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar7m3
44123290Other7m3
44123900Other7(1)m3
Other
441294Blockboard, laminboard and battenboard
44129410With at least one outer ply of non-coniferous wood10m3
44129490Other6m3
441299Other
44129930Containing at least one layer of particle board6m3
Other
With at least one outer ply of non-coniferous wood
44129940Of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar10m3
44129950Other10m3
44129985Other10(1)m3
44130000Densified wood, in blocks, plates, strips or profile shapesFreem3
441400Wooden frames for paintings, photographs, mirrors or similar objects
44140010Of tropical wood specified in additional note 2 to this chapter5,1(5)
44140090Of other woodFree
4415Packing 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
441510Cases, boxes, crates, drums and similar packings; cable-drums
44151010Cases, boxes, crates, drums and similar packings4
44151090Cable-drums3
441520Pallets, box pallets and other load boards; pallet collars
44152020Flat pallets; pallet collars3p/st
44152090Other4
44160000Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including stavesFree
44170000Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of woodFree
4418Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
441810Windows, french windows and their frames
44181010Of tropical wood specified in additional note 2 to this chapter3p/st(6)
44181050Coniferous3p/st(6)
44181090Of other wood3p/st(6)
441820Doors and their frames and thresholds
44182010Of tropical wood specified in additional note 2 to this chapter6(7)p/st(8)
44182050ConiferousFreep/st(8)
44182080Of other woodFreep/st(8)
44184000Shuttering for concrete constructional workFree
44185000Shingles and shakesFree
44186000Posts and beamsFree
Assembled flooring panels
44187100For mosaic floors3m2
44187200Other, multilayerFreem2
44187900OtherFreem2
441890Other
44189010Glue-laminated timberFree
44189080OtherFree
441900Tableware and kitchenware, of wood
44190010Of tropical wood specified in additional note 2 to this chapter3(3)
44190090Of other woodFree
4420Wood 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
442010Statuettes and other ornaments, of wood
44201011Of tropical wood specified in additional note 2 to this chapter6(7)
44201019Of other woodFree
442090Other
44209010Wood marquetry and inlaid wood4m3
Other
44209091Of tropical wood specified in additional note 2 to this chapter6(7)
44209099OtherFree
4421Other articles of wood
44211000Clothes hangersFreep/st
442190Other
44219091Of fibreboard4
44219098OtherFree
CHAPTER 45 CORK AND ARTICLES OF CORK
Note
1.This chapter does not cover:
(a)

footwear or parts of footwear of Chapter 64;

(b)

headgear or parts of headgear of Chapter 65; or

(c)

articles of Chapter 95 (for example, toys, games, sports requisites).

CN codeDescription
Conventional rate of duty (%)
Supplementary unit
4501Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
45011000Natural cork, raw or simply preparedFree
45019000OtherFree
45020000Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)Free
4503Articles of natural cork
450310Corks and stoppers
45031010Cylindrical4,7
45031090Other4,7
45039000Other4,7
4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
450410Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
Corks and stoppers
45041011For sparkling wine, including those with discs of natural cork4,7
45041019Other4,7
Other
45041091With a binding substance4,7
45041099Other4,7
450490Other
45049020Corks and stoppers4,7
45049080Other4,7
CHAPTER 46 MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
Notes
1.In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.This chapter does not cover:
(a)

wallcoverings of heading 4814;

(b)

twine, cordage, ropes or cables, plaited or not (heading 5607);

(c)

footwear or headgear or parts thereof of Chapter 64 or 65;

(d)

vehicles or bodies for vehicles of basketware (Chapter 87); or

(e)

articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

3.For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
CN codeDescription
Conventional rate of duty (%)
Supplementary unit
4601Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
Mats, matting and screens of vegetable materials
460121Of bamboo
46012110Of plaits or similar products of plaiting materials3,7
46012190Other2,2
460122Of rattan
46012210Of plaits or similar products of plaiting materials3,7
46012290Other2,2
460129Other
46012910Of plaits or similar products of plaiting materials3,7
46012990Other2,2
Other
460192Of bamboo
46019205Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other
46019210Of plaits or similar products of plaiting materials3,7
46019290Other2,2
460193Of rattan
46019305Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other
46019310Of plaits or similar products of plaiting materials3,7
46019390Other2,2
460194Of other vegetable materials
46019405Plaits and similar products of plaiting materials, whether or not assembled into stripsFree
Other
46019410Of plaits or similar products of plaiting materials3,7
46019490Other2,2
460199Other
46019905Plaits and similar products of plaiting materials, whether or not assembled into strips1,7
Other
46019910Of plaits or similar products of plaiting materials4,7
46019990Other2,7
4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
Of vegetable materials
46021100Of bamboo3,7
46021200Of rattan3,7
460219Other
46021910Straw envelopes for bottles1,7
46021990Other3,7
46029000Other4,7
(1)

WTO tariff quota: see Annex 7.

(2)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(3)

Autonomous rate of duty: Free.

(4)

Autonomous rate of duty: 2.

(5)

Autonomous rate of duty: 2,5.

(6)

A window or french window with or without its frame is considered as one piece.

(7)

Autonomous rate of duty: 3.

(8)

A door with or without its frame or threshold is considered as one piece.

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