4706 · Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
See the HS General Explanatory Note to this chapter, third paragraph.
EU Combined Nomenclature · CN code · HS 4706.93
4706 93 00
4706 93 00: Obtained by a combination of mechanical and chemical processes
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material:
- Other:
- 4706 93 00 Obtained by a combination of mechanical and chemical processes
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: 2 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 2
- 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 26 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 · 26 October 2026
EU: imports by month · HS 4706.93
last 12 months€14.7m-20.6% · previous 12 months
Average import price€3.48 per kg
Preferential rate0%
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Philippines | €13.9m | 94% | -23.3% |
 Switzerland | €355k | 2.4% | +207.1% |
 United States | €256k | 1.7% | -10% |
 China | €150k | 1% | +5,583.9% |
 Norway | €78k | 0.5% | +72% |
 United Kingdom | €39k | 0.3% | +9.3% |
 Uruguay | €16 | 0% | -82.8% |
 Ghana | €1 | 0% | — |
Same subheading in other tariffs
4706.93 Obtained by a combination of mechanical and chemical processes
UK Free 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 1 tariff line 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
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
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 | Obtained by a combination of mechanical and chemical processes | 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 | Obtained by a combination of mechanical and chemical processes | Free | kg 90 % sdt |
In the EU Combined Nomenclature, 4706 93 00 is one of 1 line under subheading 4706.93, obtained by a combination of mechanical and chemical processes.
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 4706.93 worth €14.7m (down 21% on the year before), at an average of €3.48 per kg; Philippines supplied 94%, followed by Switzerland.
For the same subheading, the UK duty is free, 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 4706.93 worth US$42m in 2024; the largest supplier from outside the EU was the Philippines.
Questions and answers
What is the EU import duty for CN code 4706 93 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 4706.93 as a whole, the largest supplier from outside the EU in 2024 was the Philippines (US$27m).