EU Combined Nomenclature · CN code · HS 4702.00
4702 00 00: Chemical wood pulp, dissolving grades
Dissolving wood pulp
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
What you pay
Importing into EU
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
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 · 26 October 2026
EU: imports by month · HS 4702.00
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Norway | €133.2m | 44.4% | +14.2% |
 United States | €121.1m | 40.4% | +5.5% |
 South Africa | €23.1m | 7.7% | -41.2% |
 Brazil | €14m | 4.7% | -18.7% |
 Belarus | €5.2m | 1.7% | +468% |
 China | €2.7m | 0.9% | +104.2% |
 United Arab Emirates | €258k | 0.1% | — |
 Serbia | €70k | 0% | +0% |
Same subheading in other tariffs
4702.00 Chemical wood pulp, dissolving grades
UK specific or compound duty Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 4 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 2 tariff lines 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
Note
1. For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.
EU deforestation regulation (EUDR)
Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.
- Wood applies from 30 December 2026
Pulp of wood (not including used products and second-hand products; not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products)
Regulation (EU) 2023/1115, Annex I (consolidated text)
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 | Chemical wood pulp, dissolving grades | 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 | Chemical wood pulp, dissolving grades | Free | kg 90 % sdt |
In the EU Combined Nomenclature, 4702 00 00 is one of 1 line under subheading 4702.00, chemical wood pulp, dissolving grades.
The third-country duty is free, and quantities are declared in kg 90 % sdt.
In the 12 months to August 2026, the EU imported dissolving wood pulp (HS 4702.00) worth €299.7m (up 2% on the year before), at an average of €1.40 per kg; Norway supplied 44%, followed by United States.
For the same subheading, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 4702.00 worth US$919m in 2024; the largest supplier from outside the EU was Norway.
Questions and answers
What is the EU import duty for CN code 4702 00 00?
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 4702.00 as a whole, the largest supplier from outside the EU in 2024 was Norway (US$163m), followed by the United States.