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Customs code · HS subheading 4403 23

Final code reached

Abies fir roundwood for sawing

With a minimum cross-section of at least 15 cm

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.

This code covers unprocessed roundwood of Abies species intended for sawing, with a minimum cross-section of at least 15 cm. It may be debarked, delimbed or roughly shaped.

For example

  • Abies fir roundwood for sawing with a minimum cross-section of at least 15 cm
  • Debarked Abies fir roundwood for sawing with a minimum cross-section of at least 15 cm
  • Delimbed Abies fir roundwood for sawing with a minimum cross-section of at least 15 cm
See the official tariff text

Official tariff text

Sawlogs of fir "Abies spp." and spruce "Picea spp.", of which the smallest cross-sectional dimension is =>15 cm, whether or not stripped of bark or sapwood, or roughly squared

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 4403 23 10.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines6 Norwegian lines

44.03.2311 Wood for pulping

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

Duty free

  • Their lines2 British lines

4403 23 10 10 Exported from the Russian Federation in accordance with Commission regulation No 498/2012

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines6 US lines
  • Entry dateSept. 17, 2026

4403.23.01.12 Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 6 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 44.03.2311

    Wood for pulping

    Ordinary duty
    Duty free

  • 44.03.2312

    Saw wood

    Ordinary duty
    Duty free

  • 44.03.2319

    Other

    Ordinary duty
    Duty free

  • 44.03.2391

    Wood for pulping

    Ordinary duty
    Duty free

  • 44.03.2392

    Saw wood

    Ordinary duty
    Duty free

  • 44.03.2399

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 2 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • All 2 UK lines under this code

    They all have the same duty rates shown here.

    Ordinary duty
    Duty free

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 6 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 4403.23.01.12

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Poles, piles and posts, Telephone, telegraph and electrical power poles

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

  • 4403.23.01.15

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Poles, piles and posts, Fence posts

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

  • 4403.23.01.16

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Poles, piles and posts, Other

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

  • 4403.23.01.35

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Logs and timber, Spruce (Picea spp.)

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

  • 4403.23.01.42

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Logs and timber, Other fir; balsam

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

  • 4403.23.01.65

    Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared, Other, coniferous, Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more, Other

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.76.01 Section 232 timber, lumber and their derivative products, Proclamation 10976 of 29 September 2025 (90 FR 48127) clause (1), heading 9903.76.01 of subchapter III of chapter 99 with the list of U.S. note 37(b): imports of softwood timber and lumber shall be subject to a 10 percent ad valorem duty rate, on top of the duty provided in the applicable subheading, whatever the origin, for goods entered on or after 14 October 2025 (clause (5))

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside 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.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an EU import declaration

Pick the 10-digit line that matches the goods.

2 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 4403 23 10 the EU tariff has 2 lines, each with its own wording.

You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.

The standard duty rate is the same on every line.

  1. Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

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.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • Andorra
  • San Marino
  • Türkiye
  • European Union
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • European Union, Iceland, Liechtenstein and Norway
  • +29 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); OCTs (Overseas Countries and Territories).

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 database

Restrictions and paperwork

Important

Import 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
  • +1 origin

These restrictions apply to Phytosanitary - All third coutries, excluding: AL, AD, AM, AZ, BY, BA, FO, GE, IS, LI, MD, ME, MK, NO, SM, XS, CH, TR, UA, GB, ex RU.

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Movement certificate EUR.1

Sanctions and restricted regions 6 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
  • Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
  • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Product controls and permits 1 condition

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for this condition
  • Common Health Entry Document for Plants and Plant Products (CHED-PP) (as set out in Part 2, Section C of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))

Other conditions 3 conditions

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for these conditions
  • Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
  • Exemption from official controls for plants, other than plants for planting, plant products and other objects, which form part of passengers’ personal luggage and are intended for personal consumption or use (Regulation (EU) 2019/2122 Article 7d)
  • Exemption for products intended for scientific purposes in accordance with Article 48(1) of Regulation (EU) 2016/2031
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. IX
  2. 44
  3. 4403
  4. 4403 23
  5. 4403 23 10
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 44

Similar products elsewhere in the tariff

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, 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.