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Tolltariffen

C H A P T E R   4 4



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 12.11);
  b. Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lenghtwise or cut to lenght (heading 14.01);
  c. Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
  d. Activated charcoal (heading 38.02);
  e. Articles of heading 42.02;
  f. Goods of Chaper 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 68.08;
  k. Imitation jewellery of heading 71.17;
  l. Goods of Section XVI or Section 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 93.05);
  o. Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
  p. Articles of Chapter 95 (for example, toys, games and 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 96.03; 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 strenght or resistance to chemical or electrical agencies.
3. Headings 44.14 to 44.21 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 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, 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 44.17 does not apply to tools in which the blade, working egde, working surface or other working parts 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 Note.
1. For the purposes of subheading 44.01.3100, 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.
   

Import- and export-regulations Number Item Rate in pct. or in kr pr. kg Quantity References
Ordinary Trade agreements

44.01

Fuel wood, in logs, in billets, in twings, 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.

 
-  
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms :
.1100
- -  

Coniferous

0 kg,m³

M 01

.1200
- -  

Non-coniferous

0 kg,m³

M 01

-  
Wood in chips or particles :
- -  
Coniferous :
.2101
- - -  
For the manufacture of paper pulp or particle bord
0 kg,m³
.2109
- - -  
Other
0 kg,m³
.2200
- -  
Non-coniferous
0 kg,m³
-  
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms :
- -  
Wood pellets :
.3101
- - -  

Coniferous

0 kg,m³

M 01

.3108
- - -  

Non-coniferous

0 kg,m³

M 01

- -  
Other :

 

.3903
- - -  

Coniferous

0 kg,m³

M 01

.3908
- - -  

Non-coniferous

0 kg,m³

M 01

-  

Sawdust and wood waste and scrap, not agglomerated :

- -  

Coniferous :

.4011
- - -  
Sawdust, shavings, chips and parings
0 kg,m³
.4019
- - -  
Other
0 kg,m³
- -  

Non-coniferous :

.4021
- - -  

Sawdust, shavings, chips and parings

0 kg,m³

M 01

.4029
- - -  

Other

0 kg,m³

M 01


44.02

Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

 
.1000
-  
Of bamboo
0 kg
.9000
-  
Other
0 kg

44.03

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

 
-  
Treated with paint, stains, creosote or other preservatives :
.1100
- -  

Coniferous

0 kg,m³

M 01

.1200
- -  

Non-coniferous

0 kg,m³

M 01

-  
Other, coniferous :
- -  
Of pine (Pinus spp.), of which any cross-sectional dimension is 15 cm or more :
- - -  

Without bark :

.2111
- - - -  

Wood for pulping

0 kg,m³

M 01

.2112
- - - -  

Saw wood

0 kg,m³

M 01

.2119
- - - -  

Other

0 kg,m³

M 01

- - -  

Other :

.2191
- - - -  

Wood for pulping

0 kg,m³

M 01

.2192
- - - -  

Saw wood

0 kg,m³

M 01

.2199
- - - -  

Other

0 kg,m³

M 01

- -  
Of pine (Pinus spp.), other :
- - -  

Without bark :

.2211
- - - -  

Wood for pulping

0 kg,m³

M 01

.2212
- - - -  

Saw wood

0 kg,m³

M 01

.2219
- - - -  

Other

0 kg,m³

M 01

- - -  

Other :

.2291
- - - -  

Wood for pulping

0 kg,m³

M 01

.2292
- - - -  

Saw wood

0 kg,m³

M 01

.2299
- - - -  

Other

0 kg,m³

M 01

- -  

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

- - -  

Without bark :

.2311
- - - -  
Wood for pulping
0 kg,m³
.2312
- - - -  

Saw wood

0 kg,m³

M 01

.2319
- - - -  

Other

0 kg,m³

M 01

- - -  

Other :

.2391
- - - -  

Wood for pulping

0 kg,m³

M 01

.2392
- - - -  

Saw wood

0 kg,m³

M 01

.2399
- - - -  
Other
0 kg,m³
- -  

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

- - -  

Without bark :

.2411
- - - -  

Wood for pulping

0 kg,m³

M 01

.2412
- - - -  

Saw wood

0 kg,m³

M 01

.2419
- - - -  

Other

0 kg,m³

M 01

- - -  

Other :

.2491
- - - -  

Wood for pulping

0 kg,m³

M 01

.2492
- - - -  

Saw wood

0 kg,m³

M 01

.2499
- - - -  

Other

0 kg,m³

M 01

- -  

Other, of which any cross-sectional dimension is 15 cm or more :

.2501
- - -  

Without bark

0 kg,m³

M 01

.2509
- - -  

Other

0 kg,m³

M 01

- -  

Other :

.2601
- - -  

Without bark

0 kg,m³

M 01

.2609
- - -  

Other

0 kg,m³

M 01

-  
Other, of tropical wood :
.4100
- -  
Dark Red Meranti, Light Red Meranti and Meranti Bakau
0 kg,m³
.4900
- -  
Other :
0 kg,m³
-  
Other :
- -  
Of oak (Quercus spp.) :
 
.9101
- - -  

Without bark

0 kg,m³

M 01

.9109
- - -  

Other

0 kg,m³

M 01

.9300
- -  
Of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more
0 kg,m³
.9400
- -  

Of beech (Fagus spp.), other

0 kg,m³

M 01

.9500
- -  

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

0 kg,m³

M 01

- -  

Of birch (Betula spp.), other :

.9601
- - -  
Wood for pulping
0 kg,m³
.9609
- - -  
Other
0 kg,m³
.9700
- -  

Of poplar and aspen (Populus spp.)

0 kg,m³

M 01

.9800
- -  
Of eucalyptus (Eucalyptus spp.)
0 kg,m³
.9900
- -  
Other
0 kg,m³

44.04

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lenghtwise; wooden stricks, 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.

 
.1000
-  
Coniferous
0 kg
.2000
-  
Non-coniferous
0 kg

44.05

 
.0000
 
Wood wool; wood flour.
0 kg

44.06

Railway or tramway sleepers (cross-ties) of wood.

 
-  
Not impregnated :
.1100
- -  

Coniferous

0 kg,m³
.1200
- -  

Non-coniferous

0 kg,m³
-  
Other :
.9100
- -  

Coniferous

0 kg,m³
.9200
- -  

Non-coniferous

0 kg,m³

44.07

Wood sawn or chipped lenghtwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.

 
-  
Coniferous :
- -  
Of pine (Pinus spp.) :
- - -  

Impregnated :

.1111
- - - -  
Wood sawn or chipped lenghtwise, sliced or peeled
0 kg,m³
.1112
- - - -  
Planed wood (other than profiled construction wood of heading 44.09)
0 kg,m³
- - -  
Not impregnated :
.1121
- - - -  
Wood sawn or chipped lengthwise, sliced or peeled
0 kg,m³
.1122
- - - -  
Planed wood (other than profiled construction wood of heading 44.09
0 kg,m³
- -  
Of fir (Abies spp.) and spruce (Picea spp.) :
- - -  
Impregnated :
.1211
- - - -  
Wood sawn or chipped lengthwise, sliced or peeled
0 kg,m³
.1212
- - - -  

Planed wood (other than profiled construction wood of heading 44.09)

0 kg,m³
- - -  

Not impregnated :

.1221
- - - -  

Wood sawn or chipped lengthwise, sliced or peeled

0 kg,m³

M 01

.1222
- - - -  

Planed wood (other than profiled construction wood of heading 44.09)

0 kg,m³

M 01

.1900
- -  

Other

0 kg,m³

M 01

-  
Of tropical wood :
.2100
- -  
Mahogany (Swietenia spp.)
0 kg,m³
.2200
- -  
Virola, Imbuia and Balsa
0 kg,m³
.2500
- -  
Dark Red Meranti, Light Red Meranti and Meranti Bakau
0 kg,m³
.2600
- -  
White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
0 kg,m³
.2700
- -  
Sapelli
0 kg,m³
.2800
- -  
Iroko
0 kg,m³
.2900
- -  
Other
0 kg,m³
-  
Other :
.9100
- -  
Of oak (Quercus spp.)
0 kg,m³
.9200
- -  
Of beech (Fagus spp.)
0 kg,m³
.9300
- -  
Of maple (Acer spp.)
0 kg,m³
.9400
- -  
Of cherry (Prunus spp.)
0 kg,m³
.9500
- -  
Of ash (Fraxinus spp.)
0 kg,m³
.9600
- -  

Of birch (Betula spp.)

0 kg,m³

M 01

.9700
- -  

Of poplar and aspen (Populus spp.)

0 kg,m³

M 01

.9900
- -  
Other
0 kg,m³

44.08

Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lenght­wise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.

 
.1000
-  
Coniferous 
0 kg,m³

M 01

-  
Of tropical wood :
.3100
- -  
Dark Red Meranti, Light Red Meranti and Meranti Bakau 
0 kg,m³

M 01

.3900
- -  
Other 
0 kg,m³

M 01

-  
Other :
.9001
- -  
Of beech (Fagus spp)
0 kg,m³
.9002
- -  
Of oak (Quercus spp.)
0 kg,m³
.9003
- -  
Of birch
0 kg,m³
.9009
- -  
Other
0 kg,m³

44.09

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tougued, 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.

 
-  
Coniferous :
.1010
- -  
Strips and friezes for parquet flooring
0 kg,m²
.1020
- -  
Wooden mouldings
0 kg
- -  
Other :
.1091
- - -  
Of pine
0 kg,m³
.1092
- - -  
Of spruce or other coniferous species
0 kg,m³
-  
Non-coniferous :
.2100
- -  
Of bamboo
0 kg
- -  
Of tropical wood :
.2201
- - -  
Strips and friezes for parquet flooring
0 kg,m²
.2209
- - -  
Other
0 kg
- -  
Other :
.2910
- - -  
Strips and friezes for parquet flooring
0 kg,m²
.2920
- - -  
Wooden mouldings
0 kg
.2990
- - -  
Other
0 kg

44.10

Particle 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 :
- -  
Particle board :
.1101
- - -  
Unworked or not further worked than sanded
0 kg,m³
.1102
- - -  
Not further worked than continuously shaped (milled along one or several edges)
0 kg,m³
.1103
- - -  
Covered with a sheet of plastic or laminated plastic
0 kg,m³
.1104
- - -  
Surface-covered with melamine-impregnated paper
0 kg,m³
.1109
- - -  
Other
0 kg,m³
- -  
Oriented strand board (OSB) :
.1201
- - -  
Unworked or not further worked than sanded
0 kg,m³
.1202
- - -  
Not further worked than continuously shaped (milled along one or several edges)
0 kg,m³
.1203
- - -  
Covered with a sheet of plastic or laminated plastic
0 kg,m³
.1209
- - -  
Other
0 kg,m³
- -  
Other :
.1903
- - -  
Covered with a sheet of plastic or laminated plastic
0 kg,m³
.1908
- - -  
Other
0 kg,m³
.9000
-  
Other
0 kg

44.11

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.

 
-  
Medium density fibreboard (MDF) :
.1200
- -  
Of a thickness not exceeding 5 mm
0 kg
.1300
- -  
Of a thickness exceeding 5 mm but not exceeding 9 mm
0 kg
.1400
- -  
Of a thickness exceeding 9 mm
0 kg
-  
Other :
.9200
- -  
Of a density exceeding 0,8 g/cm3
0 kg
.9300
- -  
Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3
0 kg
.9400
- -  
Of a density not exceeding 0.5 g/cm3
0 kg

44.12

Plywood, veneered panels and similar laminated wood.

 
.1000
-  
Of bamboo
0 kg,m³
-  
Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness :
- -  
With at least one outer ply of tropical wood :
.3101
- - -  
Wall boards
0 kg,m³
.3109
- - -  
Other
0 kg,m³
- -  
Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beechk (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) :
.3301
- - -  
Of birch
0 kg,m³
.3309
- - -  
Other
0 kg,m³
.3400
- -  

Other, with at least one outer ply of non-coniferous wood not specified under subheading 44.12.3301 or 44.12.3309

0 kg,m³

M 01

.3900
- -  
Other, with both outer plies of coniferous wood
0 kg,m³

M 01

-  
Other :
- -  
Blockboard, laminboard and battenboard :
.9401
- - -  
With at least one ply of tropical wood
0 kg,m³
.9408
- - -  
Other
0 kg,m³
- -  
Other :
.9901
- - -  
With at least one ply of tropical wood
0 kg,m³
.9908
- - -  
Other
0 kg,m³

44.13

 

 
.0000
 
Densified wood, in blocks, plates, strips or profile shapes.
0 kg

44.14

Wooden frames for paintings, photographs, mirrors or similar objects.

 
.0001
-  
Of tropical wood
0 kg
.0009
-  
Other
0 kg

44.15

Packing cases, boxes, crates, drums and similar packings, or wood; cable-drums of wood; pallets, box pallets and other load board, of wood; pallet collars of wood.

 
.1000
-  
Cases, boxes, crates, drums and similar packings; cable-drums
0 kg,item
.2000
-  
Pallets, box pallets and other load boards; pallet collars
0 kg,item

44.16

Casks, barrels, vats, tubs and other coopers' products and parts thereof, or wood, including staves.

 
.0010
-  
Of oak (Quercus spp.)
0 kg
.0090
-  
Other
0 kg

44.17

 

 
.0000
 
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
0 kg

44.18

Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.

 
-  
Windows, French-windows and their frames :
.1001
- -  
With glass
0 kg,item
.1002
- -  
Without glass
0 kg,item
-  
Doors and their frames and thresholds :
- -  
Exterior doors :
.2011
- - -  
Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)
0 kg,item
.2012
- - -  
Other, of tropical wood
0 kg,item
.2019
- - -  
Other
0 kg,item
- -  
Interior doors :
.2021
- - -  

Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

0 kg,item
.2022
- - -  
Other, of tropical wood
0 kg,item
.2029
- - -  
Other
0 kg,item
- -  
Panels for interior doors :
.2031
- - -  

Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

0 kg,item
.2032
- - -  
Other, of tropical wood
0 kg,item
.2039
- - -  
Other
0 kg,item
- -  
Panels for exterior doors :
.2041
- - -  

Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

0 kg,item
.2042
- - -  
Other, of tropical wood
0 kg,item
.2049
- - -  
Other
0 kg,item
.2050
- -  
Thresholds and frames, whether or not assembled
0 kg
.4000
-  
Shuttering for concrete constructional work
0 kg
.5000
-  
Shingles and shakes
0 kg
-  
Posts and beams :
.6001
- -  
Of glued-laminated wood
0 kg
.6009
- -  
Other
0 kg
-  
Assembled flooring panels :
.7300
- -  

Of bamboo or with at least the top layer (wear layer) of bamboo

0 kg,m²
- -  
Other, for mosaic floors :
.7401
- - -  
Of tropical wood
0 kg,m²
.7409
- - -  
Other
0 kg,m²
- -  
Other, multilayer :
.7501
- - -  
Of tropical wood
0 kg,m²
.7509
- - -  
Other
0 kg,m²
- -  
Other :
.7901
- - -  
Of tropical wood
0 kg,m²
.7909
- - -  
Other
0 kg,m²
-  
Other :
.9100
- -  

Of bamboo

0 kg
- -  

Other :

.9910
- - -  
Load-bearing glue-laminated wood for con­structional work
0 kg
.9920
- - -  
Staircases
0 kg,item
- - -  
Garage doors and other doors :
.9931
- - - -  

Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

0 kg,item
.9939
- - - -  
Other
0 kg,item
- - -  
Structural components for the construction of foundations, walls, partitioning, ceilings or roofs :
.9941
- - - -  

Containing hydrofluorocarbons (HFC), per­halo­genated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

0 kg
.9949
- - - -  
Other
0 kg
.9990
- - -  
Other
0 kg

44.19

Tableware and kitchenware, of wood.

 
-  

Of bamboo :

.1100
- -  

Bread boards, chopping boards and similar boards

0 kg
.1200
- -  

Chopsticks

0 kg
.1900
- -  

Other

0 kg
-  

Other :

.9001
- -  
Of tropical wood 
0 kg
.9009
- -  
Other
0 kg

44.20

Wood 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.

 
.1000
-  
Statuettes and other ornaments, of wood
0 kg
.9000
-  
Other
0 kg

44.21

Other articles of wood.

 
.1000
-  
Clothes hangers
0 kg
-  
Other :
.9100
- -  

Of bamboo

0 kg
- -  

Other :

.9901
- - -  
Clothes pegs
0 kg
.9909
- - -  
Other
0 kg