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Wood pellets from Ukraine
Ukraine has diverse forests and is Poland’s direct neighbour, but it lies outside the European Union. Importing wood pellets from Ukraine therefore calls for closer attention to documents — which says nothing about the quality of a specific product.
The country of origin is no guarantee of quality.
We assess the specific product, producer and batch.
On this page
Importing wood pellets from Ukraine step by step
Legal position as of 29 September 2026. Customs and EU rules change, so it is worth confirming the details with a customs agency before the first delivery.
| Issue | Rule |
|---|---|
| Goods code (CN) | 4401 31 00 — wood pellets |
| Customs duty | 0% — the rate for all non-EU countries; no proof of preferential origin is needed |
| Import VAT (Poland) | 23% — as for domestic sales of wood pellets (agricultural biomass pellets: 8%) |
| Import bans | goods originating in Crimea and Sevastopol and in the areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts not controlled by the Ukrainian government |
| Legality of timber — until 29.12.2026 | EUTR: the importer, as the operator placing timber on the market, uses a due diligence system |
| Legality of timber — from 30.12.2026 | EUDR: a due diligence statement in the EU information system before the customs declaration, with the geolocation of the plots where the wood was harvested; the statement number is made available to customs. For wood pellets this also applies to micro and small companies — no deferral to 2027. |
| Ukraine under the EUDR | low-risk country — simplified due diligence: no risk assessment or mitigation, but collecting the information and submitting the statement are mandatory |
| Quality in Poland | pellets for households and installations below 1 MW must meet Dz.U. 2025 poz. 618 — also when released for free circulation after import |
| Phytosanitary certificate | pellets (4401 31) are not listed in Regulation 2019/2072 — the requirement covers, among other things, non-agglomerated chips and sawdust; confirm for the specific delivery with a customs agency |
Duty and import bans according to the TARIC database for Ukrainian origin[61]; VAT[69]; EUTR and EUDR[66],[62],[63],[64],[65]; quality requirements[36]; plant health[67].
EUDR: what changes on 30 December 2026
The EU Deforestation Regulation (EUDR) covers heading 4401, and therefore also sawdust and wood waste agglomerated into pellets[62]. The July 2026 amendment kept wood pellets in scope — only waste within the meaning of the Waste Framework Directive and single-use packaging were excluded[64]. The operators' obligations apply from 30 December 2026. The deferral to 30 June 2027 for natural persons and micro and small enterprises does not apply to products covered by the earlier EU Timber Regulation (EUTR) — and wood pellets are among them[63],[66].
In practice, the importer — the operator that first places the pellets on the EU market — must, before clearance, gather information on the product and the supplier, including the coordinates of the forest plots where the wood was harvested, and submit a due diligence statement in the EU information system[62]. Ukraine is on the list of low-risk countries[65], so the importer does not have to carry out risk assessment or mitigation — unless it has information pointing to a risk, for example circumvention of the sanctions against Russia or Belarus. Pellets made from sawmill residues are not exempt: the geolocation refers to the wood the sawdust came from.
How much wood pellet Poland imports from Ukraine
According to Eurostat, in 2025 Poland imported 254,600 t of wood pellets from Ukraine — 71% of all recorded wood pellet imports into Poland (356,600 t). A year earlier Ukraine's share was 93% (263,600 of 282,300 t), and imports from Ukraine have more than doubled since 2021[68].
Poland is the largest buyer of Ukrainian wood pellets in the EU: in 2025 it took 62% of EU wood pellet imports from Ukraine (254,600 of 409,800 t)[68].
| Year | Weight (thousand t) | Value (EUR million) | Average (EUR/t) |
|---|---|---|---|
| 2021 | 119.5 | 13.4 | 112 |
| 2022 | 154.4 | 41.1 | 266 |
| 2023 | 198.5 | 38.3 | 193 |
| 2024 | 263.6 | 39.0 | 148 |
| 2025 | 254.6 | 45.0 | 177 |
Eurostat, Comext database[68]. The average is an editorial calculation: the statistical value at the EU border divided by the weight — excluding VAT, margin and onward transport, so it is not a price for the buyer. Intra-EU trade is recorded with statistical thresholds, so Ukraine's share may be slightly overstated.
Raw material availability
Forests cover 15.9% of Ukraine; total forest land amounts to 10.4 million ha[59]. Forest cover is thus markedly lower than in Poland, but because of the size of the country the forest area is significant in absolute terms.
For pellet production, what counts is access to residues from sawmills and wood-processing plants and to stemwood — the only raw-material groups permitted in ENplus class A1[1].
Typical wood species
According to the State Forest Resources Agency, more than 30 tree species grow in Ukrainian forests. It lists pine, oak, beech, spruce, birch, alder, ash, hornbeam and fir as the predominant species[59]. The raw material may therefore be softwood or hardwood, depending on the region and the plant.
The species on the bag is the producer's declaration. We write more about whether species decides quality in our comparison softwood or hardwood.
The wood industry
Ukraine has its own wood industry and wood pellet producers — the table above shows the scale of exports. We do not give the number of plants or their production capacity, because we have not found them in primary sourcesData require verification: No verified data on the number of producers or production capacity in Ukraine. The ongoing war may affect the continuity of plant operations, the availability of energy, access to some forest areas and transport — to different degrees in different regions and periods.
For the buyer, this means above all less predictability: the same producer may have periods of normal operation and periods of downtime. That is an argument for assessing each batch separately, not against particular plants.
Uptake of certification
Ukraine has no national ENplus licenser — it is not on the list of national partners[9]. Certified Ukrainian companies have an ENplus number made up of the country prefix and three digits[5], and their status is checked in the public register using the country filter[3]. We do not know the proportion of certified production.
For imports from outside the EU, chain-of-custody (Chain of Custody certificate — confirms that wood-based material is tracked at every stage from the forest to the finished product.) certificates from FSC and PEFC are particularly useful. They say nothing about fuel parameters, but they document the origin of the raw material at every stage where it changes ownership[31],[33]. The certificates are checked using the FSC and PEFC search tools[32],[34].
Logistics and customs clearance
Ukraine borders Poland, but this border is an external border of the European Union. Wood pellets from Ukraine therefore go through customs clearance: the duty is 0%, but VAT is payable, and the declaration requires commercial and transport documents and — because of the import bans on occupied areas — documents showing the place of production[61]. From 30 December 2026 the EUDR statement number is added to the declaration.
Deliveries go mainly by road — in bulk trade as a full truckload (in trade practice about 22–24 t) — and waiting times at border crossings vary. We do not give transport costs or times. Important: the Polish regulation on quality requirements also covers pellets entered for release for free circulation[36] — an imported product is subject to the same requirements as a domestic one.
Potential risks
Continuity of supply
The war increases the risk of interruptions to production and transport. For wholesale purchases and seasonal contracts, it is wise to have a plan for delays and not to assume that the next delivery will come from the same batch.
Verifying origin and sanctions
Since 2022, an EU import ban has been in force on wood products (CN chapter 44, which covers wood pellets) originating in or exported from Belarus — under Regulation 2022/355 — and from Russia, under Regulation 2022/576 (the 5th sanctions package)[38],[39],[40]. Separately, ENplus suspended all certified companies from Russia and Belarus with effect from 15 April 2022[10].
Ukraine is not subject to these restrictions. In any country bordering sanctioned states, however, careful verification that the declared origin matches the actual place of production and source of the raw material becomes more important. This is a standard checkpoint for every importer from the region — not an accusation against any country or company.
Quality and labelling
As in every country, bags carrying the ENplus mark without authorisation do occur. A genuine bag must show, among other things, the name and address of the owner of the bag design matching the register, the quality seal with the ENplus number and a serial number, and stickers and handwritten additions are not allowed[2].
Why check the specific producer
The country of origin is no guarantee of quality — we assess the specific product, producer and batch. This works both ways: wood pellets from Ukraine are neither worse nor better by default than pellets from the EU. With imports from outside the EU there is an additional layer of documents, so identifying the producer matters even more. Check the plant, the certificate status in the register (a copy of the certificate alone is not proof[1]), the origin documents and a current test report — ideally on a sample taken from the delivered batch.
More: certificate verification and laboratory testing.
Frequently asked questions
What customs duty applies to wood pellets imported from Ukraine?
None. Wood pellets (CN code 4401 31 00) carry a 0% duty for all non-EU countries (TARIC, as of 29 September 2026), so no proof of preferential origin is needed to avoid duty. Import VAT is payable, however — 23% for wood pellets in Poland.
Does importing wood pellets from Ukraine require an EUDR due diligence statement?
Yes, from 30 December 2026. Wood pellets are covered by the EU Deforestation Regulation (EUDR): before the customs declaration, the importer must submit a due diligence statement with the geolocation of the plots where the wood was harvested. For wood pellets this date also applies to micro and small companies. Until 29 December 2026 the EU Timber Regulation (EUTR, 995/2010) applies, with its obligation to use a due diligence system. Ukraine is a low-risk country under the EUDR, which simplifies the procedure but does not remove it.
How many wood pellets does Poland import from Ukraine?
According to Eurostat, 254,600 tonnes in 2025 — 71% of all recorded wood pellet imports into Poland. In 2024 the figure was 263,600 tonnes (93%). Poland is the largest EU buyer of Ukrainian wood pellets: in 2025 it took 62% of EU imports from Ukraine.
Can wood pellets from Ukraine be bought legally in Poland?
Yes. The EU import ban on wood products, which also covers wood pellets, applies to Russia and Belarus, not to Ukraine. Wood pellets from Ukraine go through customs clearance at the EU border and, once released for free circulation in Poland, must meet the national quality requirements of the Polish regulation Dz.U. 2025 poz. 618.
How can I check that wood pellets declared as Ukrainian really come from Ukraine?
Ask for documents identifying the production plant and the source of the raw material, check the ENplus or DINplus certificate in the public register, and if the producer claims FSC or PEFC chain-of-custody certification, verify it using that scheme’s search tool. This is standard due diligence when importing from a region bordering sanctioned countries, not an accusation against anyone.
Does the war mean that wood pellets from Ukraine are of lower quality?
No. The war affects above all the predictability of production and deliveries, not whether a specific batch meets the standard. Quality is assessed in the same way as for any other country: by a certificate checked in the register and a test report for the specific batch.
Sources and references
Full list of sources and editorial policy- [1]
European Pellet Council / Bioenergy Europe, DEPIapproved 18.06.2025, in force from 01.01.2026Certification schemeaccessed: 11/09/2026
Annex A, Table 4 (threshold values) and Table 5 (raw material). The limits are the same as in the first edition; the method for determining fines has changed to ISO 5370.
- [2]
European Pellet Council / Bioenergy Europe, DEPIin force from 01.01.2026Certification schemeaccessed: 11/09/2026
Clause 7.2.3, Table 3 — mandatory markings on the bag.
- [3]
ENplus® — certified producers (Producer database) (opens in a new tab)
European Pellet CouncilRegisteraccessed: 11/09/2026
Searchable by name, country and status (active / suspended / terminated). Producers have numbers XX 001–299.
- [5]
ENplus® — information for consumers (opens in a new tab)
European Pellet CouncilCertification schemeaccessed: 11/09/2026
- [9]
ENplus® — national partners (National Licensers) (opens in a new tab)
European Pellet CouncilCertification schemeaccessed: 11/09/2026
- [10]
ENplus suspends all certified companies in Belarus and Russia (opens in a new tab)
Bioenergy International16.03.2022Industry organisationaccessed: 11/09/2026
Suspension of all certified companies in Russia and Belarus from 15.04.2022.
- [31]
FSC Chain of Custody certification (opens in a new tab)
Forest Stewardship CouncilCertification schemeaccessed: 11/09/2026
- [32]
FSC Public Certificate Search (opens in a new tab)
Forest Stewardship CouncilRegisteraccessed: 11/09/2026
The new search.fsc.org tool is in beta; FSC plans to launch it fully in 2026.
- [33]
PEFC Chain of Custody certification (opens in a new tab)
PEFC UKCertification schemeaccessed: 11/09/2026
- [34]
PEFC — Find certified (certificate search) (opens in a new tab)
PEFC InternationalRegisteraccessed: 11/09/2026
- [36]
Minister Klimatu i Środowiskain force from 24.05.2025Legislationaccessed: 11/09/2026
Covers wood pellets and briquettes for households and installations below 1 MW.
- [38]
Council of the European UnionLegislationaccessed: 11/09/2026
Ban on imports of wood products (CN chapter 44, including wood pellets) from Belarus.
- [39]
Council of the European UnionLegislationaccessed: 11/09/2026
Annex XXI to Regulation 833/2014 covers the whole of CN chapter 44 (including wood pellets).
- [40]
EU import ban on Russian wood (opens in a new tab)
European Organisation of the Sawmill Industry (EOS)10.04.2022Industry organisationaccessed: 11/09/2026
- [59]
General characteristic of Ukrainian forests (opens in a new tab)
State Forest Resources Agency of UkraineOfficial statisticsaccessed: 11/09/2026
- [61]
TARIC — measure information for code 4401 31 00 (wood pellets), origin: Ukraine (opens in a new tab)
European Commission, DG TAXUDas of 29.09.2026 (database updated 28.09.2026)Registeraccessed: 29/09/2026
Third-country duty 0% (Reg. 2261/98); import bans on Crimea and Sevastopol (Reg. 692/2014) and on the areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts not controlled by the Ukrainian government (Reg. 2022/263).
- [62]
Regulation (EU) 2023/1115 of 31 May 2023 on deforestation-free products (EUDR) (opens in a new tab)
European Parliament and Council of the EULegislationaccessed: 29/09/2026
Annex I covers heading 4401, including sawdust and wood waste agglomerated into pellets.
- [63]
European Parliament and Council of the EUOJ L of 23.12.2025Legislationaccessed: 29/09/2026
New Article 38: applies from 30.12.2026; for micro and small enterprises from 30.06.2027 — except for products listed in the annex to Regulation 995/2010 (including wood pellets).
- [64]
European CommissionOJ L of 17.09.2026Legislationaccessed: 29/09/2026
Entry “ex 4401” stays within the EUDR; waste within the meaning of Directive 2008/98/EC and single-use packaging are excluded.
- [65]
European CommissionLegislationaccessed: 29/09/2026
Ukraine is on the list of low-risk countries.
- [66]
European Parliament and Council of the EULegislationaccessed: 29/09/2026
The annex covers heading 4401 (including pellets). Repealed with effect from 30.12.2026 (Article 37 of Regulation 2023/1115 as amended by 2025/2650).
- [67]
European CommissionLegislation requires verificationaccessed: 29/09/2026
The lists cover, among other things, non-agglomerated chips, sawdust and wood waste (4401 21, 4401 22, 4401 40); pellets (4401 31) are not listed. Requirements for a specific delivery are confirmed by a customs agency or the plant health inspection.
- [68]
Eurostat (Comext)annual data 2021–2025, updated 15.09.2026Official statisticsaccessed: 29/09/2026
Import quantity (100 kg) and statistical value (EUR); partner country = country of origin. Shares and average value per tonne calculated by PeletLab.
- [69]
Director of the National Tax Information (Poland)Legislationaccessed: 29/09/2026
Wood pellets — 23% VAT rate. Rate unchanged in 2026 (the industry is lobbying for a cut to 8%, as for agricultural biomass pellets); a binding rate ruling (WIS) gives certainty.
This content is an editorial summary based on the documents cited. Always confirm threshold values in the current edition of the standard or certification scheme document.
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