EU Combined Nomenclature · CN code · HS 4813.20
4813 20 00: In rolls of a width not exceeding 5 cm
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
- 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes:
- 4813 20 00 In rolls of a width not exceeding 5 cm
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
- Documents
- C690 FLEGT import licence for timber
- C631 Formal letter validating the use of non-wooden or recycled materials for paper products, issued by the Ministry of Industry of the FLEGT VPA partner country from which the paper products are originating
- Y057 Goods not requiring the presentation of a FLEGT import licence for timber
- 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 1
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export control on restricted goods and technologiesSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 June 2021 |
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 4813.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €2.3m | 31.8% | -15.5% |
 Brazil | €1.4m | 19.3% | +139.3% |
 Türkiye | €1.1m | 15% | +18.9% |
 Switzerland | €1m | 14.5% | +889.6% |
 United Kingdom | €680k | 9.6% | +60.4% |
 Indonesia | €355k | 5% | +1.5% |
 Serbia | €87k | 1.2% | +23.6% |
 Argentina | €44k | 0.6% | +47,983.7% |
Same subheading in other tariffs
USALegal 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
PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
General
Rolls of paper, the outer layers of which have been partially soaked in water or otherwise damaged, remain classified in the appropriate subheading of headings 4801 to 4811.
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 | In rolls of a width not exceeding 5 cm | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | In rolls of a width not exceeding 5 cm | Free | — |
CN code 4813 20 00 is a line of the EU Combined Nomenclature under HS subheading 4813.20 (in rolls of a width not exceeding 5 cm).
The third-country duty is free, and quantities are declared in —.
Imports of goods of subheading 4813.20 into the EU came to €7.1m between September 2025 and August 2026 (up 29% on the year before); China supplied 32%, followed by Brazil.
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 4813.20 worth US$194.1m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 4813 20 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. 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 4813.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$1.2m), followed by Brazil.