Code 4403 23 90 · Subheading 4403 23
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This covers unprocessed wood from Abies or Picea species with a minimum cross-section of at least 15 cm. It may be barked, branched or roughly shaped, but does not cover roundwood for sawing, railway sleepers, wood cut into beams and similar forms, or wood treated with paint, stain, creosote or other wood preservatives.
For example
Official tariff text
Fir "Abies spp." and spruce "Picea spp." in the rough, of which the smallest cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; wood in the form of railway sleepers; wood cut into beams, etc.; wood treated with paint, stains, creosote or other preservatives)
Classification complete
4403 23 90
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 44032390.
Compare the sibling codes at this level before you settle on this one.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in Andorra; San Marino; Türkiye; European Union; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; 33 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in Belarus; North Korea (Democratic People’s Republic of Korea); Iraq; Syria; Ukraine; Russian Federation; Indonesia; any country except Switzerland; 2 more origins.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
44.03.2311
Wood for pulping
44.03.2312
Saw wood
44.03.2319
Other
44.03.2391
Wood for pulping
44.03.2392
Saw wood
44.03.2399
Other
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
All 2 UK lines under this code
They all have the same duty rates shown here.
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code specifically covers fir roundwood intended for sawing, whereas this code excludes roundwood for sawing.
That code covers fir or spruce wood sawn or cut lengthwise with a thickness of more than 6 mm, while this code covers unprocessed wood.
Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.
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