You, or your packing service or freight forwarder, must make sure any solid wood packaging you use meets the requirements.

Solid wood packaging includes:

• packing cases
• boxes and crates
• drums and similar packing
• pallets, box pallets and pallet collars
• dunnage (loose wood used to protect goods and their packaging)

What you need to do depends on whether you’re importing or exporting. If you don’t follow the rules your packaging could be rejected or destroyed.

Import solid wood packaging

Solid wood packaging must meet the ISPM15 international standards (PDF, 197 KB) if you import it from outside the EU.

If you import from the EU (except Portugal), you can specify less strict standards. Packaging can either be bark-free, or have a plant passport if it’s made out of conifer wood. If it’s kiln dried, it must also be marked ‘KD’.

You should specify the requirements for solid wood packaging in your contract with the exporter. This will help protect you if the packaging fails an inspection and you’re asked to pay for one or more of the following:

• repackaging of the goods
• treatment and marking of the wood packaging to meet ISPM15 standards
• destruction of the wood packaging
• return of the wood packaging and, if necessary, the goods inside it

If the packaging fails an inspection and you’re given the option to treat it, you can either:

• find a company authorised to carry out treatment to ISPM15 standards
• send the wood packaging back to the supplier

Export solid wood packaging

If you’re moving packaging inside the EU there are special rules for Ireland and Northern Ireland.

If you export packaging outside the EU, check if the country you’re trading with accepts ISPM15 (PDF, 197 KB) standards and if they have any other requirements.

You can either:

• check the global exporters’ guide
• contact the country’s embassy or national plant protection organisation

Reusing and returning solid wood packaging

You can reuse undamaged and uninfested wood packaging in:

• the EU
• other countries that accept ISPM15

If ISPM15 compliant wood packaging has been repaired, remanufactured or changed in any way, you must arrange for it to be re-treated and re-marked to maintain the standard. Find a company authorised to carry out treatment to ISPM15 standards.

If you are importing or exporting in the EU, you won’t have to pay any duty.

Trading outside the EU

Where the EU has a Free Trade Agreement in place with another country you can claim relief through a ‘trade preference’ to pay less or no duty.

There are rules around eligibility for trade preferences.

The rate of duty and the relief depends on the:

• type of goods
• country the goods are being exported to
• country the goods originate in as set by the ‘rules of origin’

To claim a trade preference you need to:

• get the correct commodity code for your goods
• make sure your goods comply with the rules of origin
• be able to provide proof of where your goods came from
• make sure you comply with transport rules

Other duty relief schemes

If you’re importing from or exporting to a country where there is no Free Trade Agreement in place with the EU, you might be able to apply for one of these relief schemes:

• temporary admission if you import goods for a specific use for a limited time - for an exhibition, for example
• Inward Processing for goods imported from outside the EU, processed in the EU and then exported to another non-EU country - or exported within the EU if you’ve already paid duty
• Outward Processing (including textiles) for goods that are temporarily exported to a non-EU country - for repair or processing, for example
• customs warehousing when you wish to store goods duty and VAT free
• the community system of duty relief for goods that promote culture and science
• duty suspensions and tariff quotas for raw materials, parts or half-finished products
• returned goods relief for goods you reimport
• end-use relief for certain goods like fish or cheese