Türkiye4701 00 10 · Thermo-mechanical wood pulp
See the HS Explanatory Note to heading 4701, fourth paragraph, last subparagraph.
EU Combined Nomenclature · CN code · HS 4701.00
4701 00 10
4701 00 10: Mechanical wood pulp, thermo-mechanical wood pulp
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
- 4701 00 Mechanical wood pulp:
- 4701 00 10 Thermo-mechanical wood pulp
What you pay
Importing into EU
Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3 VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes → Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- Decision 0284/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
TARIC data as of 24 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 20% -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 22% -
Spain 21% -
Sweden 25%
TEDB · 24 October 2026
EU: imports by month · HS 4701.00
last 12 months€18.9m-6% · previous 12 months
Average import price€0.49 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €17.6m | 93.1% | -4.4% |
 United States | €1.1m | 5.8% | -25.1% |
 United Kingdom | €168k | 0.9% | -19.9% |
 Brazil | €23k | 0.1% | +15,663.6% |
 Ukraine | €8k | 0% | +231.8% |
 Japan | €8k | 0% | +517.3% |
 China | €3k | 0% | -82.2% |
 Canada | €2k | 0% | +655.5% |
Same subheading in other tariffs
EU lines: 4701.00
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD
General
For the definition of the terms ‘semi-bleached’ and ‘bleached’, see the HS General Explanatory Note to this chapter, fourth paragraph.
A pulp is considered semi-bleached or bleached if, after manufacture, it has been subjected to a treatment of varying intensity intended to increase its whiteness (brightness) by a process of some kind, in particular by removal or modification to varying extents of the colouring matter in the pulp or by simple incorporation of fluorescent agents.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Thermo-mechanical wood pulp | Free | kg 90 % sdt |
| 2025 | unchanged | Free | kg 90 % sdt |
| 2024 | unchanged | Free | kg 90 % sdt |
| 2023 | unchanged | Free | kg 90 % sdt |
| 2022 | unchanged | Free | kg 90 % sdt |
| 2021 | unchanged | Free | kg 90 % sdt |
| 2020 | unchanged | Free | kg 90 % sdt |
| 2019 | Thermo-mechanical wood pulp | Free | kg 90 % sdt |
In the EU Combined Nomenclature, 4701 00 10 is one of 2 lines under subheading 4701.00, mechanical wood pulp.
The third-country duty is free, and quantities are declared in kg 90 % sdt.
In the 12 months to August 2026, the EU imported goods of subheading 4701.00 worth €18.9m (down 6% on the year before), at an average of €0.49 per kg; Norway supplied 93%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free and the US duty is free.
EU member states imported goods of subheading 4701.00 worth US$91.5m in 2024; the largest supplier from outside the EU was Norway.
Questions and answers
What is the EU import duty for CN code 4701 00 10?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is kg 90 % sdt. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 4701.00 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$22.6m).