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EAEU HS code

4407 95 990 1 — Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: other: of ash (Fraxinus spp.): other: other: with a moisture content not exceeding 22 %

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: other: of ash (Fraxinus spp.): other: other: with a moisture content not exceeding 22 %

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
13%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
м 3
Cubic metre
Requirements and measures
4

None: dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

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

  1. 44Wood and articles of wood; wood charcoal
  2. 4407Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm
  3. 4407 95Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm
  4. 4407 95 99Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed)
  5. 4407 95 990 1you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 4407 3 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: – Coniferous: 4407 11 – – Of pine (Pinus spp.) 4407 12 – – Of fir (Abies spp.) and spruce (Picea spp.) 4407 19 – – Other – Of tropical wood: 4407 21 – – Mahogany (Swietenia spp.) 4407 22 – – Virola, Imbuia and Balsa 4407 25 – – Dark Red Meranti, Light Red Meranti and Meranti Bakau 4407 26 – – White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan

4407 27 – – Sapelli 4407 28 – – Iroko, or African teak 4407 29 – – Other – Other: 4407 91 – – Of oak (Quercus spp.) 4407 92 – – Of beech (Fagus spp.) 4407 93 – – Of maple (Acer spp.) 4407 94 – – Of cherry (Prunus spp.) 4407 95 – – Of ash (Fraxinus spp.) 4407 96 – – Of birch (Betula spp.) 4407 97 – – Of poplar and aspen (Populus spp.) 4407 99 – – Other

With certain exceptions, this heading covers all timber and wood, of any length, of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or obtained by slicing or peeling. Such timber and wood include sawn beams, planks, flitches, boards, laths, etc., as well as products regarded as equivalent to sawn timber or wood, obtained by processing on chipper-canters and having very precise dimensions; such processing gives a higher surface quality than sawing and makes subsequent planing unnecessary. The heading also covers sheets of wood obtained by slicing or peeling (on a rotary peeling machine), as well as wooden blocks, strips and friezes for flooring, other than those that have been continuously shaped along any of their edges, ends or faces (heading 4409). It should be noted that timber covered by this heading need not be of rectangular (including square) cross-section or of uniform cross-section along its length. Products of this heading may be planed (whether or not the angles formed by two adjacent edges are slightly rounded in the course of planing), sanded or end-jointed, for example, finger-jointed (see the General Explanatory Note to this Chapter). The heading also excludes: (a) wood roughly squared, for example, by rough sawing (heading 4403); (b) chipwood and similar wood (heading 4404); (c) sheets for veneering and sheets for plywood (and other wood, not elsewhere specified or included) of a thickness not exceeding 6 mm (heading 4408); (d) wood continuously shaped along any of its edges, ends or faces, of heading 4409; (e) wooden strips and friezes of heading 4412; (f) builders' joinery and carpentry of wood (heading 4418).

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 44 — Wood and articles of wood; wood charcoal 14 items

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) wood in the form of chips, chips, sawdust or powder used principally in perfumery, pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211);

(b) bamboo or other woody materials principally used for weaving, untreated, split or unsplit, not sawn or sawn along or cut or cut in length (heading 1401);

(c) wood in the form of chips, chips, sawdust or powder used principally for dyeing or tanning (heading 1404);

(d) activated charcoal (heading 3802);

(e) articles of heading 4202;

(f) goods of Chapter 46;

(g) Shoes or parts thereof of Chapter 64;

(h) goods of Chapter 66 (e.g. umbrellas, canes and parts thereof);

(ij) the goods of heading 6808;

(k) jewelry of heading 7117;

(l) goods of Section XVI or XVII (e.g. parts of machinery, casings, lids, machinery and apparatus and articles of master coachmen);

(m) goods of Title XVIII (e.g. watch cases, musical instruments and parts thereof);

(n) parts of firearms (heading 9305);

(o) articles of Chapter 94 (e.g. furniture, fixtures and lighting equipment, prefabricated constructions);

(p) Articles of Chapter 95 (e.g. toys, games, sports equipment);

(q) articles of Chapter 96 (e.g., pipes and parts thereof, buttons, pencils, monopores, bipeds, tripods and the like), with the exception of wooden housings and pens for articles of heading 9603; or

(r) Articles of Chapter 97 (e.g. works of art).

2. In this chapter, the term “pressed wood” means wood that has undergone chemical or physical treatment (when the layers are joined together, the treatment must be greater than necessary for simple bonding of the layers), resulting in increased density or hardness together with improved mechanical strength or resistance to chemical or electrical effects.

3. Headings 4414 to 4421 cover articles of the corresponding description of chipboards or similar boards, fibreboards, layered or pressed wood, similar to wood products.

4. The articles of heading 4410, 4411 or 4412 may be given the profile characteristic of the articles of heading 4409 and may be curved, corrugated, perforated, cut or shaped in a different shape than square or rectangular, or subjected to any other treatment, provided that this does not give them the properties of the articles of other headings.

5. Heading 4417 does not include tools whose blade, working edge, working surface or other working part is made of any of the materials listed in note 1 to Chapter 82.

6. Subject to the provisions of Note 1 above, and unless the context otherwise requires, the term “wood” in the headings of this Chapter also applies to bamboo and other woody materials.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of heading 4405, the term “wood flour” means wood powder not more than 8 wt.% of which is retained on a sieve with holes of 0.63 mm.

2. В подсубпозициях 4418 11 100 0, 4418 21 100 0 и 4420 90 910 0 термин «древесина тропических пород» означает древесину следующих пород: аукумея Клайна, триплохитон твердосмольный, энтандрофрагма цилиндрическая, энтандрофрагма полезная, кайя иворензис, мимузопс Геккеля, хлорофора высокая, или африканское тиковое дерево, энтандрофрагма ангольская, мансония высокая, иломба, или пикнантус анголезский, ловоа (виды), терминалия пышная, лофира крылатая, шорея с темно-красной древесиной, шорея с бледно-красной древесиной, шорея бакау, древесина различных видов шореи, парашореи, пентакме, заболонная древесина шореи всех видов, парашорея, шорея фагуцина и другие виды шореи, фрагрэа душистая, двукрылоплодник, гонистилюс Варбурга, дриабаланопс ароматный, или камфорное дерево, тик, jongkong, интсия Бейкера, диера тонкоребристая, коомпассия, вирола суринамская, махогониевое, или красное дерево (Swietenia spp.), феба пористая, бальза, палисандр Рио, палисандр Пара и бразильское розовое дерево.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. В подсубпозициях 4403 49 950 2, 4407 29 150 2, 4407 29 830 1, 4407 29 850 1, 4407 29 950 1, 4408 39 550 1, 4408 39 550 5, 4408 39 550 8, 4408 39 700 1, 4408 39 850 1, 4408 39 850 5, 4408 39 850 8, 4408 39 950 1, 4408 39 950 5, 4408 39 950 8, 4412 10 000 1, 4412 10 000 4, 4412 31 900 1, 4412 41 000 1, 4412 51 000 1, 4412 91 000 1 термин «древесина тропических пород» означает древесину следующих пород: митрагина прилистниковая, кайя иворензис, афрормозия (виды), брахистегия (виды), фрагрэа душистая, карапа гвианская, или крабовое дерево, aningre, туррэантус африканский, лофира крылатая, balau, бальза, гварея пахучая с бледно-розовой древесиной, гварея пахучая с розовато-коричневой древесиной, приория копаифера, цедрела (виды), пиптадения африканская, шорея (виды), ловоа (виды), афзелия, терминалия иворенская, кордия Гоэлда, сырное дерево, fuma, кратоксилон древовидный, иломба, или пикнантус анголезский, феба пористая, паратекома, хлорофора высокая, или африканское тиковое дерево, бразильский копал, диера тонкоребристая, кариниана легалис, jongkong, дриабаланопс ароматный, или камфорное дерево, коомпассия, двукрылоплодник (виды), энтандрофрагма Кандолля, цистантера макоцветная, koto, шорея с бледно-красной древесиной, терминалия пышная, кордия (виды), плантимисциум (виды), махогониевое, или красное дерево, мимузопс Геккеля, квалеа (один из видов), мансония высокая, тарриетия (виды), шорея бакау, хопея (виды), интсия Бейкера, merpauh, анизоптера (виды), moabi, тарриетия полезная, триплохитон твердосмольный, аукумея Клайна, onzabili, orey, ovengkol, озиго, или пахилобус бутнеров, птерокарпус гибонский, драконтомелум дао, палисандр Гватемала, палисандр Пара, палисандр Рио, бразильское розовое дерево, эуксилофора парэнзис, pau marfim, альстония конгензис, тетрамериста оголенная, вохизия гондурасская, гонистилюс Варбурга, энтандрофрагма цилиндрическая, бомбакопсис, псевдосиндора болотная, энтандрофрагма полезная, sucupira, suren, tauari, тик, энтандрофрагма ангольская, госсвейлеродендрон бальзамный, вирола суринамская, древесина различных видов шореи, парашореи и пентакме, заболонная древесина шореи всех видов, парашорея, шорея фагуцина.

2. For the goods of heading 4407:

- the humidity index is determined in accordance with ISO 4470-81 (GOST 16588-91) and (or) national standards, as well as certified and other methods (methods) of measurements that meet the requirements of the legislation of the member states of the Eurasian Economic Union in the field of ensuring uniformity of measurements;

the thickness is determined in millimeters at any place of the length of the timber, but not closer than 150 mm from the end;

The width is defined in millimeters:

in trimmed with parallel edges - in any place of the length of the timber, where there is no obsol, but not closer than 150 mm from the end;

in uncircumcised, unilaterally trimmed - in the middle of the length of the timber as a half-sum of the widths of both strata (excluding bark and club), and fractions up to 5 mm are not taken into account, fractions of 5 mm or more are considered for 10 mm;

in trimmed with non-parallel edges - in the middle of the length of the timber on a formation that does not contain obsol.

What import requires

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • 4407Into RussiaProhibited

    Товары происхождения либо отправления Украины

    Лесоматериалы, полученные распиловкой или расщеплением вдоль, строганием или лущением, не обработанные или обработанные строганием, шлифованием, имеющие или не имеющие торцевые соединения, толщиной более 6 мм

    Countries: Украина

    Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 44
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Полимерные, синтетические и иные материалы, предназначенные для применения в строительстве, на транспорте, а также для изготовления мебели и других предметов домашнего обихода; мебель; текстильные швейные и трикотажные материалы, содержащие химические волокна и текстильные вспомогательные вещества; искусственные и синтетические кожи и текстильные материалы для изготовления одежды и обуви; Изделия из натурального сырья, подвергающегося в процессе производства обработке (окраске, пропитке и т. д.); Материалы, изделия и оборудование, контактирующие с пищевыми продуктами; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 003/2011Safety of railway transport infrastructure
    • Брусья деревянные для стрелочных переводов широкой колеи, пропитанные защитными средствами — declaration of conformity
    • Брусья мостовые деревянные для железных дорог широкой колеи, пропитанные защитными средствами — declaration of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

Payments on import

Duty for this code: 13%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

An export duty applies

4407 95 990 1 <5С> — влажностью не более 22%
10, но не менее 12 евро за 1 м 3

Постановление Правительства РФ от 27.11.2021 № 2068. The rate is given as written in the act: “calculated in the established manner” means the amount is computed by a formula and published separately.

The right code is in the HS code search.