Subheading · Chapter 47 · Heading 4706

4706.20

4706.20: Pulps of fibres derived from recovered (waste and scrap) paper or paperboard

Recycled fibre pulp

4706.20 is the HS subheading for recycled fibre pulp, under heading 4706 in chapter 47.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4706 20 00 00 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard Freekg 90% sdt

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£16m-6.6% · previous 12 months
Average import price£0.69 per kg
Jan 2024: £379kFeb 2024: £350kMar 2024: £266kApr 2024: £600kMay 2024: £303kJun 2024: £399kJul 2024: £1mAug 2024: £1.2mSept 2024: £1.3mOct 2024: £1.7mNov 2024: £1.2mDec 2024: £1.3mJan 2025: £1.5mFeb 2025: £1.1mMar 2025: £1.3mApr 2025: £1.6mMay 2025: £1.6mJun 2025: £1.4mJul 2025: £1.8mAug 2025: £1.3mSept 2025: £1.4mOct 2025: £1.5mNov 2025: £1.1mDec 2025: £1.1mJan 2026: £1.6mFeb 2026: £1.2mMar 2026: £1.6mApr 2026: £1.2mMay 2026: £1.7mJun 2026: £1.2mJul 2026: £1.3mAug 2026: £1.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £13.7m 85.6% -11%
Lithuania £686k 4.3% +67.2%
Germany £660k 4.1% +96.3%
United States £383k 2.4% -32.8%
Canada £231k 1.4% +192.5%
Netherlands £117k 0.7% +75.8%
Ireland £78k 0.5% +1,081.7%
Czechia £52k 0.3% -45.5%

Same subheading in other tariffs

World trade in 2024

4706.20 · US$1bn

Trade value (US$) no reported trade < US$557kUS$557k+US$3m+US$20m+> US$69m

Exports: 75
  1. Thailand: US$636m
  2. Malaysia: US$363m
  3. United States: US$69m
  4. Taiwan: US$60m
  5. Germany: US$53m
  6. France: US$51m
  7. Japan: US$25m
  8. New Zealand: US$20m
  9. Indonesia: US$10m
  10. Chile: US$10m
  11. Netherlands: US$6m
  12. India: US$6m
  13. Austria: US$6m
  14. Philippines: US$6m
  15. Vietnam: US$6m
  16. Canada: US$4m
  17. Poland: US$4m
  18. Slovenia: US$3m
  19. Russia: US$3m
  20. Switzerland: US$3m
  21. United Kingdom: US$3m
  22. Italy: US$3m
  23. Finland: US$3m
  24. United Arab Emirates: US$2m
  25. Lithuania: US$2m
  26. Czechia: US$2m
  27. South Korea: US$1m
  28. China: US$1m
  29. Norway: US$1m
  30. Myanmar (Burma): US$1m
  31. Belgium: US$964k
  32. Ukraine: US$836k
  33. Australia: US$669k
  34. Greece: US$666k
  35. Spain: US$631k
  36. Türkiye: US$606k
  37. Colombia: US$557k
  38. Estonia: US$496k
  39. Ireland: US$425k
  40. Portugal: US$398k
  41. Uruguay: US$387k
  42. South Africa: US$314k
  43. North Macedonia: US$269k
  44. Honduras: US$232k
  45. Kazakhstan: US$224k
  46. Kuwait: US$206k
  47. Dominican Republic: US$196k
  48. Sweden: US$188k
  49. Hungary: US$157k
  50. Latvia: US$145k
  51. Brazil: US$118k
  52. Hong Kong SAR China: US$91k
  53. Morocco: US$84k
  54. Argentina: US$78k
  55. Bulgaria: US$66k
  56. Kenya: US$52k
  57. Denmark: US$50k
  58. Mexico: US$41k
  59. Romania: US$34k
  60. Qatar: US$33k

Top exporters

RankCountryValueShare
1 Thailand US$636m 46.3%
2 Malaysia US$363m 26.4%
3 United States US$69m 5%
4 Taiwan US$60m 4.4%
5 Germany US$53m 3.8%
6 France US$51m 3.7%
7 Japan US$25m 1.8%
8 New Zealand US$20m 1.4%
9 Indonesia US$10m 0.7%
10 Chile US$10m 0.7%

Top importers

RankCountryValueShare
1 China US$1bn 81%
2 Malaysia US$42m 3.1%
3 Thailand US$31m 2.3%
4 Germany US$22m 1.6%
5 Canada US$20m 1.5%
6 Poland US$18m 1.3%
7 Finland US$14m 1%
8 United Kingdom US$12m 0.9%
9 Italy US$10m 0.7%
10 Austria US$9m 0.7%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 4%median duty
  • 71number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Maldives

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 5% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 4% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 0% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 4% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 0% 2023 · HS 2017
Comoros 0% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 5% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 0% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 25% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 6.7% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 4% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 4.6%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 4% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 4% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
25192 Pulps of other fibrous cellulosic material
End use (BEC Rev. 5)
Intermediate goods · BEC 211210
CPC 2.1 product
32113 Mechanical wood pulp; semi-chemical wood pulp; pulps of fibrous cellulosic material other than wood
ISIC Rev. 4 activity
1701 Manufacture of pulp, paper and paperboard

Earlier HS editions

HSCode
20174706.20unchanged
20124706.20unchanged
20074706.20unchanged
20024706.20unchanged
19964706.20unchanged
19924706.91, 4706.92, 4706.93changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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)

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  3. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

Subheading 4706.20 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4706.20; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported recycled fibre pulp worth £16m (down 7% on the year before), at an average of £0.69 per kg; France supplied 86%, followed by Lithuania.

World trade in recycled fibre pulp reached US$1bn in 2024, down 5% on 2023.

Thailand was the largest exporter with 46.3% of the total, ahead of Malaysia.

Questions and answers

What is the HS code for pulps of fibres derived from recovered (waste and scrap) paper or paperboard?

Pulps of fibres derived from recovered (waste and scrap) paper or paperboard fall under HS subheading 4706.20, part of heading 4706, in section X of the Harmonized System.

What is the import duty on pulps of fibres derived from recovered in the UK?

Under the UK Global Tariff, imports under 4706.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on pulps of fibres derived from recovered in the EU?

Under the EU Combined Nomenclature, imports under 4706.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most pulps of fibres derived from recovered?

Thailand, with US$636m in 2024 (46.3% of world exports).

Which countries can export recycled fibre pulp to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import recycled fibre pulp from?

In the 12 months to August 2026, the largest suppliers were France (86%), Lithuania (4%) and Germany (4%), out of total imports of £16m.

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