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Heading 4401 - Fuel 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

Heading
4401
Classification
Fuel 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
Date of trade
2 June 2026
Change

There are 11 commodities in this category. Choose the commodity code that best matches your goods to see more information. If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'Other'.

There are important notes for classifying your goods shown further down this page

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The number following each commodity's description is its commodity code. Description
VAT Third country duty Supplementary unit Commodity code
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Footnotes
Code Description
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement

Chapter 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 25mm and a length not exceeding 100mm.

  2. For the purposes of subheading 4401 32, the expression “wood briquettes” means by prod-ucts such as cutter shavings, saw dust 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 chapter 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 0.63mm.

  2. For the purposes of codes 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, Azob, Balsa, Dark Red Meranti, Dibtou, Ilomba, Imbuia, Iroko, Jelutong, Jongkong, Kapur, Kempas, Keruing, Light Red Meranti, Limba, Mahogany (Swietenia Spp), Makor, Mansonia, Meranti Bakau, Merbau, Obeche, Okoum, palissandre de Para, palissandre de Rio, palissandre de Rose, Ramin, Sapelli, Sipo, Teak, Tiama, Virola, White Lauan, White Meranti, White Seraya and Yellow Meranti.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

  1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
  2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

  1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
  2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
  3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

  1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
  2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.