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

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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL 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

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

4802.54 · US$358.7m

Trade value (US$) no reported trade < US$158.9kUS$158.9k+US$1.5m+US$9.8m+> US$52m

Exports: 101
  1. Germany: US$83.7m
  2. China: US$64.9m
  3. Finland: US$52m
  4. Thailand: US$21m
  5. France: US$17.9m
  6. Czechia: US$14.9m
  7. Brazil: US$14.9m
  8. Japan: US$9.8m
  9. Spain: US$9.8m
  10. Portugal: US$7.7m
  11. United States: US$7.1m
  12. Italy: US$6.8m
  13. Indonesia: US$5.6m
  14. Austria: US$5.4m
  15. Netherlands: US$5.1m
  16. Türkiye: US$4.6m
  17. India: US$3.4m
  18. Malaysia: US$3.4m
  19. Canada: US$3.1m
  20. Taiwan: US$1.5m
  21. Slovenia: US$1.5m
  22. Luxembourg: US$1.5m
  23. Belgium: US$1.2m
  24. Sweden: US$1.2m
  25. South Korea: US$1.1m
  26. Singapore: US$874.5k
  27. United Kingdom: US$774.5k
  28. Colombia: US$770.8k
  29. Hong Kong SAR China: US$741.9k
  30. Poland: US$740.6k
  31. Latvia: US$698.8k
  32. Denmark: US$616.3k
  33. Vietnam: US$515.9k
  34. South Africa: US$486.7k
  35. Egypt: US$418.2k
  36. Bangladesh: US$333.2k
  37. Bulgaria: US$258.6k
  38. United Arab Emirates: US$256.6k
  39. Russia: US$207.5k
  40. Australia: US$206.4k
  41. Ireland: US$199.6k
  42. Slovakia: US$169.8k
  43. Norway: US$158.9k
  44. Mexico: US$106k
  45. Panama: US$95.3k
  46. Serbia: US$78.7k
  47. Switzerland: US$71.5k
  48. Philippines: US$63.1k
  49. Estonia: US$58.1k
  50. New Zealand: US$56.6k
  51. Greece: US$54.8k
  52. Hungary: US$53.8k
  53. North Macedonia: US$48.3k
  54. Croatia: US$46.4k
  55. Romania: US$45.1k
  56. Honduras: US$32.7k
  57. Ukraine: US$32.3k
  58. Belarus: US$32.2k
  59. Sri Lanka: US$27.7k
  60. Albania: US$26.7k

Top exporters

RankCountryValueShare
1 Germany US$83.7m 23.3%
2 China US$64.9m 18.1%
3 Finland US$52m 14.5%
4 Thailand US$21m 5.8%
5 France US$17.9m 5%
6 Czechia US$14.9m 4.2%
7 Brazil US$14.9m 4.1%
8 Japan US$9.8m 2.7%
9 Spain US$9.8m 2.7%
10 Portugal US$7.7m 2.1%

Top importers

RankCountryValueShare
1 United States US$44.3m 12.3%
2 Netherlands US$23.4m 6.5%
3 Brazil US$16.8m 4.7%
4 South Korea US$16m 4.4%
5 Germany US$15.7m 4.4%
6 India US$15.5m 4.3%
7 Türkiye US$13.1m 3.6%
8 Nigeria US$11.8m 3.3%
9 Russia US$11.3m 3.2%
10 Mexico US$10.7m 3%

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 157 countries can enter the UK at a preferential rate instead of the standard Free; 157 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$358.7m 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$83.7m in 2024 (23.3% of world exports).

Which countries can export these goods to the UK duty-free?

157 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.