Subheading · Chapter 48 · Heading 4802

4802.54

4802.54: Weighing less than 40 g/m2

4802.54 is a six-digit subheading of heading 4802, uncoated paper and paperboard, chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4802 54 00 00 Weighing less than 40 g/m2 Free
  2. 4802 54 00 10 Decor paper with the following characteristics - weighing 30 g/m² or more; having an ash content between 5% and 50%; - having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres; - having a gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’). Free
  3. 4802 54 00 90 Other Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
    Applies to goods from
    Indonesia
    Legal act
    CS Indonesia No.1/2019
    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

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£8.6m+31.9% · previous 12 months
Average import price£1.44 per kg
Jan 2024: £171kFeb 2024: £263kMar 2024: £263kApr 2024: £488kMay 2024: £504kJun 2024: £316kJul 2024: £460kAug 2024: £193kSept 2024: £746kOct 2024: £304kNov 2024: £573kDec 2024: £387kJan 2025: £372kFeb 2025: £414kMar 2025: £676kApr 2025: £388kMay 2025: £709kJun 2025: £541kJul 2025: £895kAug 2025: £506kSept 2025: £645kOct 2025: £936kNov 2025: £634kDec 2025: £768kJan 2026: £656kFeb 2026: £1mMar 2026: £624kApr 2026: £568kMay 2026: £636kJun 2026: £729kJul 2026: £686kAug 2026: £707k 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
Germany £5.9m 68.1% +81.6%
Czechia £894k 10.4% +7.5%
Finland £507k 5.9% -40.9%
China £327k 3.8% +126.3%
Luxembourg £309k 3.6% -56.4%
France £292k 3.4% -29.6%
Spain £148k 1.7% +5.9%
India £85k 1% +209.3%

Same subheading in other tariffs

World trade in 2024

4802.54 · US$359m

Trade value (US$) no reported trade < US$159kUS$159k+US$1m+US$10m+> US$52m

Exports: 101
  1. Germany: US$84m
  2. China: US$65m
  3. Finland: US$52m
  4. Thailand: US$21m
  5. France: US$18m
  6. Czechia: US$15m
  7. Brazil: US$15m
  8. Japan: US$10m
  9. Spain: US$10m
  10. Portugal: US$8m
  11. United States: US$7m
  12. Italy: US$7m
  13. Indonesia: US$6m
  14. Austria: US$5m
  15. Netherlands: US$5m
  16. Türkiye: US$5m
  17. India: US$3m
  18. Malaysia: US$3m
  19. Canada: US$3m
  20. Taiwan: US$2m
  21. Slovenia: US$2m
  22. Luxembourg: US$1m
  23. Belgium: US$1m
  24. Sweden: US$1m
  25. South Korea: US$1m
  26. Singapore: US$875k
  27. United Kingdom: US$775k
  28. Colombia: US$771k
  29. Hong Kong SAR China: US$742k
  30. Poland: US$741k
  31. Latvia: US$699k
  32. Denmark: US$616k
  33. Vietnam: US$516k
  34. South Africa: US$487k
  35. Egypt: US$418k
  36. Bangladesh: US$333k
  37. Bulgaria: US$259k
  38. United Arab Emirates: US$257k
  39. Russia: US$208k
  40. Australia: US$206k
  41. Ireland: US$200k
  42. Slovakia: US$170k
  43. Norway: US$159k
  44. Mexico: US$106k
  45. Panama: US$95k
  46. Serbia: US$79k
  47. Switzerland: US$72k
  48. Philippines: US$63k
  49. Estonia: US$58k
  50. New Zealand: US$57k
  51. Greece: US$55k
  52. Hungary: US$54k
  53. North Macedonia: US$48k
  54. Croatia: US$46k
  55. Romania: US$45k
  56. Honduras: US$33k
  57. Ukraine: US$32k
  58. Belarus: US$32k
  59. Sri Lanka: US$28k
  60. Albania: US$27k

Top exporters

RankCountryValueShare
1 Germany US$84m 23.3%
2 China US$65m 18.1%
3 Finland US$52m 14.5%
4 Thailand US$21m 5.8%
5 France US$18m 5%
6 Czechia US$15m 4.2%
7 Brazil US$15m 4.1%
8 Japan US$10m 2.7%
9 Spain US$10m 2.7%
10 Portugal US$8m 2.1%

Top importers

RankCountryValueShare
1 United States US$44m 12.3%
2 Netherlands US$23m 6.5%
3 Brazil US$17m 4.7%
4 South Korea US$16m 4.4%
5 Germany US$16m 4.4%
6 India US$15m 4.3%
7 Türkiye US$13m 3.6%
8 Nigeria US$12m 3.3%
9 Russia US$11m 3.2%
10 Mexico US$11m 3%

Import duty on this product around the world 163

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.

  • 5%median duty
  • 40number of duty-free countries (MFN)
  • 25%highest: Bangladesh, Bermuda, Cayman Islands

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Argentina 10% 2% – 16% 2023 · HS 2017
Armenia 7.5% 5% – 10% 2023
Aruba 9% 6% – 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 7.5% 5% – 10% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 3.8% 0% – 15% 2023
Brazil 10% 2% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 10% 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 6% 2023
Colombia 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 6% 0% – 9% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 3% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 3.8% 0% – 15% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 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 5% 0% – 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 7.5% 5% – 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 2.5% 0% – 5% 2020 · HS 2017
Lesotho 3.8% 0% – 15% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 10% 0% – 25% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 18% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 3.8% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 10% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 10% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 10% 2% – 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 8.3% 3% – 10% 2023
Qatar 5% 2023
Russia 7.5% 5% – 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 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 15% 2023 · HS 2017
South Africa 3.8% 0% – 15% 2023
South Korea 0% 2023
Sri Lanka 13% 0% – 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 6% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 10% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 11% 2% – 16% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 10% 2% – 16% 2023 · HS 2017
Vietnam 11% 5% – 20% 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. · 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
64126 Other paper & paperboard, not containing fibres obtained by a mechanical/chemi-mechanical process/of which not > 10 % by weight of the total fibre content consists of such fibres
End use (BEC Rev. 5)
Intermediate goods · BEC 711220
CPC 2.1 product
32129 Other uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper
ISIC Rev. 4 activity
1701 Manufacture of pulp, paper and paperboard

Earlier HS editions

HSCode
20174802.54unchanged
20124802.54unchanged
20074802.54unchanged
20024802.30, 4802.54changed
19964802.30, 4802.51, 4805.21, 4805.22, 4805.23, 4805.29, 4805.60, 4823.59changed
19924802.30, 4802.51, 4805.21, 4805.22, 4805.23, 4805.29, 4805.60, 4823.59changed

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

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)

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. GB Sanctions · Applies from:

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

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

Rule changes →

In the UK Global Tariff, subheading 4802.54 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4802.54; 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 UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £8.6m (up 32% on the year before), at an average of £1.44 per kg; Germany supplied 68%, followed by Czechia.

World trade in these goods reached US$359m in 2024, up 11.6% on 2023.

Germany was the largest exporter with 23.3% of the total, ahead of China.

Questions and answers

What is the HS code for weighing less than 40 g/m2?

Weighing less than 40 g/m2 fall under HS subheading 4802.54, part of heading 4802, in section X of the Harmonized System.

What is the import duty on weighing less than 40 g/m2 in the UK?

Under the UK Global Tariff, imports under 4802.54 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 weighing less than 40 g/m2 in the EU?

Under the EU Combined Nomenclature, imports under 4802.54 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 weighing less than 40 g/m2?

Germany, with US$84m in 2024 (23.3% of world exports).

Which countries can export these goods 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.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (68%), Czechia (10%) and Finland (6%), out of total imports of £8.6m.

Download as CSV Follow changes (RSS)