Subheading · Chapter 47 · Heading 4706
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$557kUS$557k+US$3.1m+US$19.6m+> US$69.1m
Exports: 75
- Thailand: US$636.1m
- Malaysia: US$362.7m
- United States: US$69.1m
- Taiwan: US$60.5m
- Germany: US$52.7m
- France: US$51m
- Japan: US$25.1m
- New Zealand: US$19.6m
- Indonesia: US$10.3m
- Chile: US$10.1m
- Netherlands: US$6.4m
- India: US$6.4m
- Austria: US$6.3m
- Philippines: US$6.1m
- Vietnam: US$5.6m
- Canada: US$4m
- Poland: US$3.8m
- Slovenia: US$3.4m
- Russia: US$3.1m
- Switzerland: US$3m
- United Kingdom: US$2.7m
- Italy: US$2.6m
- Finland: US$2.6m
- United Arab Emirates: US$1.9m
- Lithuania: US$1.8m
- Czechia: US$1.7m
- South Korea: US$1.4m
- China: US$1.4m
- Norway: US$1.1m
- Myanmar (Burma): US$1m
- Belgium: US$964.2k
- Ukraine: US$836.2k
- Australia: US$669.3k
- Greece: US$665.9k
- Spain: US$631.1k
- Türkiye: US$606.4k
- Colombia: US$557k
- Estonia: US$495.9k
- Ireland: US$424.7k
- Portugal: US$398.3k
- Uruguay: US$387k
- South Africa: US$314.4k
- North Macedonia: US$268.7k
- Honduras: US$232.4k
- Kazakhstan: US$224.3k
- Kuwait: US$205.7k
- Dominican Republic: US$196.4k
- Sweden: US$188.3k
- Hungary: US$156.9k
- Latvia: US$145.4k
- Brazil: US$118.1k
- Hong Kong SAR China: US$91.1k
- Morocco: US$84.1k
- Argentina: US$78.3k
- Bulgaria: US$66.4k
- Kenya: US$51.8k
- Denmark: US$50.2k
- Mexico: US$40.6k
- Romania: US$33.9k
- Qatar: US$32.9k
Trade value (US$) no reported trade < US$178.5kUS$178.5k+US$1.2m+US$5.4m+> US$21.9m
Imports: 119
- China: US$1.1bn
- Malaysia: US$42m
- Thailand: US$31m
- Germany: US$21.9m
- Canada: US$20m
- Poland: US$17.8m
- Finland: US$13.8m
- United Kingdom: US$12.3m
- Italy: US$10.2m
- Austria: US$9.2m
- Saudi Arabia: US$5.9m
- South Korea: US$5.4m
- Guatemala: US$5m
- Switzerland: US$4.7m
- Netherlands: US$4.3m
- Kazakhstan: US$4.2m
- France: US$4m
- Australia: US$3.9m
- Mexico: US$3.1m
- Romania: US$3m
- India: US$2.8m
- Hungary: US$2.4m
- Sweden: US$2.3m
- Denmark: US$2.3m
- Vietnam: US$2.3m
- Singapore: US$2.2m
- Spain: US$1.7m
- Taiwan: US$1.4m
- Türkiye: US$1.3m
- Norway: US$1.2m
- Ireland: US$1.1m
- Belgium: US$1.1m
- Indonesia: US$1m
- United Arab Emirates: US$1m
- Czechia: US$993.2k
- Philippines: US$911.3k
- Brazil: US$909.3k
- Slovenia: US$763.5k
- Japan: US$706.8k
- Serbia: US$691.7k
- Uzbekistan: US$654.6k
- Nigeria: US$575.1k
- Greece: US$543.6k
- Israel: US$528k
- New Zealand: US$473k
- Slovakia: US$445.3k
- Lithuania: US$429.9k
- Bulgaria: US$393.1k
- Estonia: US$370.9k
- Luxembourg: US$363.4k
- Croatia: US$355.6k
- United States: US$329.4k
- Latvia: US$287.1k
- South Africa: US$236.3k
- Bangladesh: US$223.7k
- Chile: US$203.4k
- Peru: US$197.4k
- Algeria: US$183k
- Portugal: US$178.5k
- Malta: US$173.8k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Thailand | US$636.1m | 46.3% |
| 2 |  Malaysia | US$362.7m | 26.4% |
| 3 | United States | US$69.1m | 5% |
| 4 |  Taiwan | US$60.5m | 4.4% |
| 5 | Germany | US$52.7m | 3.8% |
| 6 | France | US$51m | 3.7% |
| 7 |  Japan | US$25.1m | 1.8% |
| 8 |  New Zealand | US$19.6m | 1.4% |
| 9 |  Indonesia | US$10.3m | 0.7% |
| 10 |  Chile | US$10.1m | 0.7% |
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.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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$1.4bn 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$636.1m 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.