Bark and production waste, scrap, rejects and residues (Tariff notice 11)
Check the tariff classification for bark and production waste, scrap, rejects and residues.
New explanatory notes
A new Combined Nomenclature Explanatory Note was published on 4 February 2025.
Explanatory Notes to the Combined Nomenclature of the European Union.
(C/2025/825)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
4401 49 10 and 4401 49 90
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 215, the following explanatory note is inserted:
4401 49 10 — Bark and production waste, scrap, rejects and residues
This subheading includes byproducts, not useable as timber, of industrial roundwood processing and of wood products manufacturing.
For example, saw mill or planing mill rejects (slabs, edgings, trimmings, etc.); other manufacturing waste (veneer log cores, veneer rejects, etc.); broken planks; bark and shavings; other waste and scrap of joinery and carpentry free from contamination (for example, by screws, nails, paint).
Spent dyewood and tanning wood are also included in this subheading.
4401 49 90 — Other
This subheading includes post-consumer wood waste and scrap such as old crates and pallets not useable as such, wood waste and scrap segregated from construction and demolition waste (whether or not mechanically or chemically contaminated) and not useable as timber.
For reference: Product images are contained within the new CNEN.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.