Subheading · Chapter 47 · Heading 4707
4707.10: Unbleached kraft paper or paperboard or corrugated paper or paperboard
Recovered kraft and corrugated paper (OCC)
4707.10 is the HS subheading for recovered kraft and corrugated paper (OCC), under heading 4707 in chapter 47.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4707 10 00 00 Unbleached kraft paper or paperboard or corrugated paper or paperboard Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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 |
|---|---|---|---|
 Ireland | £816k | 56% | -23.2% |
 United States | £306k | 21% | -19.5% |
 Netherlands | £217k | 14.9% | -67.2% |
 China | £52k | 3.6% | +14.5% |
 Spain | £23k | 1.6% | -82.2% |
 France | £22k | 1.5% | -83% |
| United Kingdom | £17k | 1.2% | +270.1% |
 Panama | £1k | 0.1% | — |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$16m+US$82m+> US$177m
Exports: 140
- United States: US$2bn
- United Kingdom: US$464m
- France: US$250m
- Japan: US$231m
- Netherlands: US$177m
- Italy: US$172m
- Canada: US$149m
- Austria: US$132m
- Australia: US$120m
- Poland: US$119m
- Belgium: US$111m
- Germany: US$104m
- Hong Kong SAR China: US$86m
- Spain: US$82m
- Czechia: US$64m
- Iraq: US$62m
- Singapore: US$52m
- South Korea: US$48m
- Norway: US$45m
- Ireland: US$44m
- Greece: US$42m
- Denmark: US$35m
- Bulgaria: US$34m
- Romania: US$33m
- Slovakia: US$30m
- United Arab Emirates: US$30m
- Portugal: US$29m
- New Zealand: US$27m
- Sweden: US$25m
- Switzerland: US$24m
- South Africa: US$23m
- Saudi Arabia: US$23m
- Hungary: US$19m
- Slovenia: US$16m
- Dominican Republic: US$16m
- Philippines: US$16m
- Croatia: US$14m
- Guatemala: US$14m
- Mexico: US$14m
- Algeria: US$13m
- Taiwan: US$12m
- Russia: US$10m
- Jordan: US$9m
- Latvia: US$9m
- Costa Rica: US$9m
- Libya: US$8m
- Chile: US$8m
- Lithuania: US$8m
- Serbia: US$7m
- Estonia: US$7m
- Honduras: US$6m
- Kuwait: US$5m
- Uruguay: US$5m
- Cyprus: US$5m
- Moldova: US$5m
- Bahrain: US$5m
- Macao SAR China: US$4m
- El Salvador: US$4m
- Bosnia & Herzegovina: US$4m
- Georgia: US$4m
Trade value (US$) no reported trade < US$521kUS$521k+US$5m+US$103m+> US$333m
Imports: 146
- Vietnam: US$650m
- Malaysia: US$635m
- India: US$505m
- Thailand: US$422m
- Indonesia: US$333m
- Germany: US$301m
- Türkiye: US$206m
- Taiwan: US$195m
- Mexico: US$164m
- Italy: US$162m
- China: US$159m
- Netherlands: US$145m
- Spain: US$122m
- Austria: US$115m
- United States: US$103m
- South Korea: US$81m
- France: US$78m
- Hungary: US$74m
- Canada: US$64m
- Belgium: US$36m
- Poland: US$30m
- Ukraine: US$23m
- Chile: US$18m
- Serbia: US$18m
- Laos: US$14m
- Sweden: US$14m
- Ecuador: US$11m
- Peru: US$11m
- Croatia: US$10m
- Finland: US$8m
- Brazil: US$8m
- Uzbekistan: US$8m
- Colombia: US$7m
- Argentina: US$7m
- Pakistan: US$6m
- Lithuania: US$5m
- Saudi Arabia: US$5m
- Norway: US$5m
- Egypt: US$5m
- Switzerland: US$4m
- Portugal: US$4m
- Czechia: US$4m
- Slovenia: US$4m
- Romania: US$4m
- Slovakia: US$4m
- Singapore: US$3m
- United Arab Emirates: US$3m
- United Kingdom: US$3m
- South Africa: US$3m
- Kazakhstan: US$2m
- Sri Lanka: US$2m
- Denmark: US$2m
- Guatemala: US$2m
- Israel: US$2m
- Philippines: US$2m
- Tunisia: US$2m
- Hong Kong SAR China: US$2m
- Bolivia: US$1m
- El Salvador: US$1m
- Japan: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 34.3% |
| 2 | United Kingdom | US$464m | 9.6% |
| 3 | France | US$250m | 5.2% |
| 4 |  Japan | US$231m | 4.8% |
| 5 | Netherlands | US$177m | 3.7% |
| 6 |  Italy | US$172m | 3.6% |
| 7 |  Canada | US$149m | 3.1% |
| 8 |  Austria | US$132m | 2.7% |
| 9 |  Australia | US$120m | 2.5% |
| 10 |  Poland | US$119m | 2.5% |
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
Subheading 4707.10 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 4707.10; 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 recovered kraft and corrugated paper (OCC) worth £1.5m (down 42% on the year before), at an average of £0.21 per kg; Ireland supplied 56%, followed by United States.
World trade in recovered kraft and corrugated paper (OCC) reached US$5bn in 2024, up 19.8% on 2023.
The United States was the largest exporter with 34.3% of the total, ahead of the United Kingdom.
Questions and answers
What is the HS code for unbleached kraft paper or paperboard or corrugated paper or paperboard?
Unbleached kraft paper or paperboard or corrugated paper or paperboard fall under HS subheading 4707.10, part of heading 4707, in section X of the Harmonized System.
What is the import duty on unbleached kraft paper or paperboard or… in the UK?
Under the UK Global Tariff, imports under 4707.10 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 unbleached kraft paper or paperboard or… in the EU?
Under the EU Combined Nomenclature, imports under 4707.10 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 unbleached kraft paper or paperboard or…?
The United States, with US$2bn in 2024 (34.3% of world exports).
Which countries can export recovered kraft and corrugated paper (OCC) 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 recovered kraft and corrugated paper (OCC) from?
In the 12 months to August 2026, the largest suppliers were Ireland (56%), United States (21%) and Netherlands (15%), out of total imports of £1.5m.