EU Combined Nomenclature · CN code · HS 4818.90
Other sanitary paper products
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
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 9% reduced rate 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 6% reduced rate 
Hungary 27% 
Ireland 23% 
Italy 5% reduced rate 
Latvia 21% 
Lithuania 5% reduced rate 
Luxembourg 17% 
Malta 5% reduced rate 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 25 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 China | €66.1m | 42.1% | -20.2% |
 Israel | €31.4m | 20% | +7.1% |
 United States | €20.1m | 12.8% | +19.6% |
 United Kingdom | €15m | 9.5% | -11.2% |
 Türkiye | €6.8m | 4.3% | -8.2% |
 Switzerland | €3.8m | 2.4% | -2.7% |
 Vietnam | €2.6m | 1.6% | +174.6% |
 Colombia | €2.5m | 1.6% | +142.9% |
4818.90 Toilet paper and similar paper, cellulose wadding or webs: other
UK Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 25% Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 2 tariff lines 
Argentina 16% Third-country duty 3 tariff lines 
Peru 6% 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 2 tariff lines 
GCC 5% Third-country duty 3 tariff lines Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
A country of origin determination on paper tray covers
The tariff classification of paper placemats from China
Modification of HQ 088173; Classification of Paper Face Masks; Modification by Operation of Law
The tariff classification of hospital tray liners from Germany
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 55 grams per square metre. The product is imported on rolls not exceeding 36cm on a core ready for processing into disposable wet wipes.
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 75 grams per square metre. The product is imported on rolls with widths of between 150-320 mm on a core ready for processing into disposable wet wipes
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 60 grams per square metre. The product is imported on rolls with widths of between 150-320 mm on a core ready for processing into disposable wet wipes.
This product is a cleaning roll that is made of 80% Cellulose (Paper) and 20% Polypropylene (Plastic). The dimensions of the roll is 30cm H (Height) x 32.50cm D (Diameter), with the individual sheets measuring 32cm L (Length) x 29.90cm W (Width). This product has been specially designed for…
30 rulings in total for this code
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.
Paper and Paperboard: Articles of paper pulp, of paper or of paperboard (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC; not including used products and second-hand products; not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products; not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product; not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards; not including items of correspondence and marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied for marketing or information purposes free of charge)
Regulation (EU) 2023/1115, Annex I (consolidated text)
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.
These subheadings include invalid-bed liners.
These subheadings do not include products made of combinations of paper materials such as paper pulp, paper, cellulose wadding or webs of cellulose fibres with superabsorbent polymer (SAP), where the main product function is the retention of aqueous fluids by the SAP (see the explanatory note to subheading 3924 90 00, third paragraph).
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
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 | Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale | Free | — |
In the EU Combined Nomenclature, 4818 90 10 is one of 2 lines under subheading 4818.90, toilet paper and similar paper, cellulose wadding or webs: other.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported other sanitary paper products (HS 4818.90) worth €157m (down 6% on the year before), at an average of €2.89 per kg; China supplied 42%, followed by Israel.
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 25%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is 6%, 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 20%.
EU member states imported goods of subheading 4818.90 worth US$871m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 4th with US$14m.
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.
For subheading 4818.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$95m), followed by Israel.