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Tariff number 4403970000 80 - Of poplar and aspen (Populus spp.)

Import trade restrictions for 4403970000 80

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Preferential rules of origin for 4403970000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

  • Autonomous Trade Preferences (Western Balkans) · Kosovo

    EU-Chile Association Agreement · Chile

    EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

    EU-Algeria Association Agreement · Algeria

    EU-Egypt Association Agreement · Egypt

    EPA CARIFORUM

    EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

    EU-Jordan Association Agreement · Jordan

    EU-Lebanon Association Agreement · Lebanon

    EU-Morocco Association Agreement · Morocco

    EU-Mexico Global Agreement · Mexico

    EU-Palestine Interim Association Agreement · Palestine

    EU-Tunisia Association Agreement · Tunisia

    Wood roughly squared / or: Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

  • EU-Canada CETA · Canada

    A change from any other heading.

  • Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

    Wood and articles of wood; wood charcoal; except for: / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

  • EU-Japan EPA · Japan

    CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

  • EU-Singapore FTA · Singapore

    Wood and articles of wood; wood charcoal; except for: / or: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

  • EU-Viet Nam FTA · Vietnam

    Wood and articles of wood; wood charcoal; except for: / or: Manufacture from materials of any heading, except that of the product; or manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 4403970000

4403 97 00 CN Explanatory Notes: Of poplar and aspen (Populus spp.)

This subheading covers all species of the genus Populus. Poplar wood is pale in colour, light and very soft. It is used in joinery (interiors of furniture, packing cases) and for making plywood. After the conifers, it is the principal source of cellulose for paper pulp.

Notes to chapter 44

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, luminaires 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, and monopods, bipods, tripods and similar articles) 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 subheading 4401 32, the expression ‘wood briquettes’ means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm. 3. For the purposes of subheading 4407 13, ‘S-P-F’ refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4. For the purposes of subheading 4407 14, ‘Hem-fir’ refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown. 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 10 10, 4418 21 10, 4419 20 10, 4420 11 10 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.

Notes to 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

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

Restrictions and flags for 440397

  • EUDR: deforestation-free products Regulation (EU) 2023/1115, Annex I 4403

    Commodity: wood. not bamboo, rattan or other non-wood woody materials. only part of the code: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (not including used product...

    Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 440397

Extra-EU imports
€1.1M
7,480 t
Extra-EU exports
€12.5M

Top origin countries by import value

  1. Norway €309.1K
  2. Serbia €233.1K
  3. United Kingdom €219.1K
  4. Switzerland €195.1K
  5. United States €99.2K

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

Tariff changes for 440397 since 2016

  • Jan 2017 4403970000 Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 440397

  • 0%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

  • Austria 20 %
  • Belgium 21 %
  • Bulgaria 20 %
  • Croatia 25 %
  • Cyprus 19 %
  • Czechia 21 %
  • Denmark 25 %
  • Estonia 24 %
  • Finland 25.5 %
  • France 20 % maybe 5.5 %
  • Germany 19 %
  • Greece 24 %
  • Hungary 27 %
  • Ireland 23 %
  • Italy 22 %
  • Latvia 21 %
  • Lithuania 21 %
  • Luxembourg 17 % maybe 14 %
  • Malta 18 %
  • Netherlands 21 %
  • Poland 23 %
  • Portugal 23 %
  • Romania 21 %
  • Slovakia 23 %
  • Slovenia 22 %
  • Spain 21 %
  • Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Preferential rules of origin for subheading 440397 depend on the trade agreement. The Commission publishes them in Access2Markets.

Rules of origin on Access2Markets

Information

When importing or exporting "Of poplar and aspen (Populus spp.)", it is crucial to have the correct HS code or TARIC code. The HS code 4403970000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.

To ensure your business transactions run smoothly when importing or exporting "Of poplar and aspen (Populus spp.)", consider the following points:

  1. Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Of poplar and aspen (Populus spp.)".
  2. Check if any additional licenses, permits, or certificates are required to import "Of poplar and aspen (Populus spp.)" into the destination country or export it from the country of origin.
  3. Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
  4. Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
  5. Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.

In summary, the HS code or TARIC code for "Of poplar and aspen (Populus spp.)" is 4403970000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Of poplar and aspen (Populus spp.)".

HS Code structure

44
Chapter
03
Heading
97
Subheading
00
CN Subheading
00
TARIC Subheading
80
Additional TARIC codes

1. Chapter

There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 44 was selected for wood and articles of wood; wood charcoal

2. Heading

The heading determines the specific category within a certain chapter. In the example above, the 03 refers to Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

3. Subheading

The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 97 refers to Of poplar and aspen (Populus spp.).

HS Code tree structure

4400000000 80

Chapter WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

4403000000 80

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared

4403110000 10

- Treated with paint, stains, creosote or other preservatives

4403110000 80

- - Coniferous

4403120000 80

- - Non-coniferous

4403210000 10

- Other, coniferous

4403210000 80

- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403211000 80

- - - Sawlogs

4403211010 80

- - - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403211090 80

- - - - Other

4403219000 80

- - - Other

4403219010 80

- - - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403219090 80

- - - - Other

4403220000 80

- - Of pine (Pinus spp.), other

4403220010 80

- - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403220090 80

- - - Other

4403230000 80

- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403231000 80

- - - Sawlogs

4403231010 80

- - - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403231090 80

- - - - Other

4403239000 80

- - - Other

4403239010 80

- - - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403239090 80

- - - - Other

4403240000 80

- - Of fir (Abies spp.) and spruce (Picea spp.), other

4403240010 80

- - - Exported from the Russian Federation in accordance with Commission regulation No 498/2012

4403240090 80

- - - Other

4403250000 80

- - Other, of which the smallest cross-sectional dimension is 15 cm or more

4403251000 80

- - - Sawlogs

4403259000 80

- - - Other

4403260000 80

- - Other

4403410000 10

- Other, of tropical wood

4403410000 80

- - Dark red meranti, light red meranti and meranti bakau

4403420000 80

- - Teak

4403490000 80

- - Other

4403491000 80

- - - Acajou d'Afrique, iroko and sapelli

4403493500 80

- - - Okoumé and sipo

4403498500 80

- - - Other

4403910000 10

- Other

4403910000 80

- - Of oak (Quercus spp.)

4403930000 80

- - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403940000 80

- - Of beech (Fagus spp.), other

4403950000 80

- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more

4403951000 80

- - - Sawlogs

4403959000 80

- - - Other

4403960000 80

- - Of birch (Betula spp.), other

4403970000 80

- - Of poplar and aspen (Populus spp.)

4403980000 80

- - Of eucalyptus (Eucalyptus spp.)

4403990000 80

- - Other