akar.earthWhich Wood and Timber Products and HS Codes Fall Under the EUDR
EUDR HS codes for wood and timber: chapter 44 wood products, pulp, paper and wooden furniture, exclusions to check, and what Indonesian exporters need.
Under the EUDR, wood products are covered when their codes are listed in Annex I, which spans much of chapter 44 (wood and articles of wood, such as logs, sawnwood, veneer and plywood), pulp in chapter 47, paper and paperboard in chapter 48, and wooden furniture and prefabricated buildings in chapter 94. Wood has the broadest product scope of any EUDR commodity, so Indonesian exporters should check the current Annex I code by code, especially for printed products, packaging and mixed-material goods.
Main Indonesian wood exports and their coverage
| Product group | Chapter | Typical Indonesian producers | Coverage |
|---|---|---|---|
| Logs, sawnwood, mouldings | 44 | Sawmills, moulding plants | Listed headings in chapter 44; check Annex I |
| Veneer and plywood | 44 | Plywood mills in Kalimantan, Java, Sumatra | Listed |
| Fibreboard, particleboard, blockboard | 44 | Panel manufacturers | Listed headings; check Annex I |
| Wood charcoal, pellets, chips | 44 | Various | Check Annex I |
| Builders’ joinery, doors, flooring | 44 | Joinery manufacturers | Listed headings; check Annex I |
| Wood pulp | 47 | Pulp mills in Riau, Jambi, South Sumatra | Listed |
| Paper and paperboard | 48 | Paper mills | Listed |
| Printed products | 49 | Printers | Check Annex I |
| Wooden furniture | 94 | Furniture makers in Jepara, Cirebon, Surabaya and elsewhere | Listed headings; check Annex I |
| Prefabricated wooden buildings | 94 | Specialist makers | Check Annex I |
The product list was updated by Delegated Regulation (EU) 2026/2102. Always check the current Annex I before relying on this table.
Exclusions worth knowing
The Regulation excludes certain items. Two matter most:
- Packaging used only to support, protect or carry another product. Pallets and crates used to ship goods are generally excluded when they are not the product being sold. Packaging sold as a product is not.
- Products made entirely from recycled material that has completed its lifecycle and would otherwise be waste. Check the guidance on how to evidence this.
Confirm exclusions in the Regulation and the Commission’s FAQ, since details matter.
Plywood: many sources in one product
Indonesian plywood often combines face and back veneers from natural forest species such as meranti with core veneers from plantation or community forest species such as sengon, jabon or falcata. Each veneer source needs geolocation of its harvest area and a deforestation and degradation check. Mass balance is not accepted.
Practical steps:
- Tag veneer stock by source: concession block, plantation compartment, or woodlot group.
- Record veneer lots used in each pressing batch.
- Keep EU-bound production on verified veneer only.
Pulp and paper
Pulp mills draw fibre from many plantation compartments and sometimes from other sources. Each compartment supplying EU-bound pulp needs geolocation and a degradation check based on when it was established. Paper made from that pulp inherits the requirement. Paper mills blending pulp from several mills, or recycled fibre, need to track which batches use verified virgin fibre.
Furniture
Indonesian furniture makers use teak, mahogany, mango, rubberwood, plantation timber and panels, often bought through traders and from community forests. Many already work with SVLK documents. For the EUDR, each wood input needs harvest area geolocation. Furniture often also includes imported components, such as panels or hardware with wood parts, which need upstream data.
Classification is step one
Codes decide whether due diligence applies and must match the due diligence statement and customs declaration. A wrong code is a common cause of rejected or questioned statements. Keep a product register of codes and Annex I status. See due diligence statement.
Steps for Indonesian wood exporters
- List products and codes; check Annex I.
- Map inputs for each covered product to harvest areas.
- Collect geolocation and establishment dates. See wood geolocation.
- Screen for deforestation and degradation.
- Use SVLK documents for legality and chain of custody.
- Separate verified inputs and keep batch records for five years.
Products that combine wood with other commodities
Some Indonesian exports contain more than one relevant commodity. Furniture may combine wood with rubber parts or leather upholstery; paper products may use starch or coatings; pallets may carry palm-oil-based goods. Each relevant commodity in a listed product is assessed in its own right. For a covered product with several relevant inputs, the operator needs geolocation and due diligence for each. Check Annex I and the Commission FAQ on mixed products before quoting EU buyers.
Next steps
See wood and the EUDR for the sector overview, wood due diligence for the process, and the EUDR hub for the full topic map. For help linking production batches to harvest areas, see our EUDR compliance services or message us on WhatsApp.
Frequently asked questions
Which HS codes cover wood under the EUDR?
Annex I covers many headings in chapter 44 (wood and articles of wood, including logs, sawnwood and plywood), pulp in chapter 47, paper and paperboard in chapter 48, and wooden furniture and prefabricated buildings in chapter 94. Check Annex I for the exact headings and exclusions.
Is Indonesian plywood covered?
Yes. Plywood is a chapter 44 product listed in Annex I. Each veneer source in the plywood needs geolocation and due diligence.
Is wooden furniture covered?
Wooden furniture under the relevant chapter 94 headings is listed. Check Annex I for the specific codes for your products.
Are packaging materials covered?
Packaging used only to support, protect or carry another product is generally excluded, but packaging sold as a product in its own right can be covered. Check Annex I and Commission guidance.