4803.00: Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets

1. 4803 00 10 00 Cellulose wadding Free
2. 4803 00 31 00 Not more than 25 g/m2 Free
3. 4803 00 39 00 More than 25 g/m2 Free
4. 4803 00 90 00 Other Free

Additional duties and import rules

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

Preferential rates by country

UK: imports by month

last 12 months£385.7m-14.4% · previous 12 months

Average import price£1.00 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Türkiye	£77.5m	20.1%	-40.8%
China	£68.8m	17.8%	+97.1%
Italy	£39.1m	10.1%	-1.3%
Egypt	£32m	8.3%	-5.3%
Brazil	£26.6m	6.9%	+133%
France	£25.1m	6.5%	-15.4%
Germany	£22.8m	5.9%	-33.4%
Spain	£21.2m	5.5%	-30.6%

Same subheading in other tariffs

EU Free Third-country duty 4 tariff lines Türkiye Free Third-country duty 4 tariff lines USA Free General (MFN) 2 tariff lines Canada Free General (MFN) 1 tariff line Mexico Free General (MFN) 2 tariff lines Brazil 10.8% General (MFN) 2 tariff lines Argentina 10.8% General (MFN) 5 tariff lines Peru Free General (MFN) 2 tariff lines New Zealand Free General (MFN) 6 tariff lines Japan Free General (MFN) 1 tariff line Taiwan Free General (MFN) 2 tariff lines GCC 5% General (MFN) 10 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia Free General (MFN) 4 tariff lines Nigeria 10% General (MFN) 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Indonesia	US$782m	14.2%
2	Türkiye	US$631m	11.5%
3	Italy	US$543m	9.9%
4	China	US$531m	9.6%
5	United States	US$300m	5.4%
6	Germany	US$235m	4.3%
7	Sweden	US$187m	3.4%
8	United Arab Emirates	US$158m	2.9%
9	Spain	US$156m	2.8%
10	Mexico	US$152m	2.8%

Top importers

Rank	Country	Value	Share
1	United States	US$645m	11.7%
2	United Kingdom	US$574m	10.4%
3	Germany	US$308m	5.6%
4	Poland	US$288m	5.2%
5	Canada	US$219m	4%
6	France	US$203m	3.7%
7	South Korea	US$176m	3.2%
8	Mexico	US$162m	2.9%
9	Australia	US$132m	2.4%
10	Greece	US$125m	2.3%

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.

• 8%median duty
• 32number of duty-free countries (MFN)
• 45%highest: Bahamas, Algeria, Bangladesh

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	5%		2018 · HS 2012
Albania	0%		2023
Algeria	30%		2023
Angola	0%		2023 · HS 2017
Anguilla	15%		2021 · HS 2017
Antigua & Barbuda	5%		2021 · HS 2007
Argentina	12%		2023 · HS 2017
Armenia	8%	0% – 10%	2023
Aruba	12%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	5%		2022 · HS 2017
Belarus	8%	0% – 10%	2021 · HS 2017
Belize	5%		2023
Benin	10%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	10%		2023 · HS 2017
Bosnia & Herzegovina	0%		2022
Botswana	5%		2023
Brazil	12%		2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	10%		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	5%		2023
Colombia	5%	0% – 10%	2023 · HS 2017
Comoros	5%		2021 · HS 2017
Congo - Brazzaville	10%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	9%		2023
Côte d’Ivoire	10%		2023 · HS 2017
Cuba	5%		2023 · HS 2017
Dominica	0%		2023 · HS 2017
Dominican Republic	4%	0% – 8%	2023
Ecuador	5%	0% – 10%	2023 · HS 2017
Egypt	10%		2019 · HS 2017
El Salvador	10%		2022
Equatorial Guinea	10%		2023
Eswatini	5%		2023
Ethiopia	5%		2021 · HS 2017
European Union (27 countries)	0%		2023
Fiji	5%		2023
French Polynesia	6%		2023
Gabon	10%		2023
Gambia	10%		2023
Georgia	0%		2022 · HS 2017
Ghana	10%		2023
Gibraltar	12%		2023 · HS 2017
Grenada	5%		2023 · HS 2012
Guatemala	10%		2023
Guinea	10%		2023
Guinea-Bissau	10%		2023
Guyana	5%		2023 · HS 2017
Haiti	0%		2020 · HS 2017
Honduras	10%		2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	10%		2023
Indonesia	5%		2023
Iran	20%		2020 · HS 2017
Israel	8%	0% – 12%	2022 · HS 2017
Jamaica	0%		2023
Japan	0%		2023
Jordan	20%	15% – 25%	2023
Kazakhstan	0%		2023
Kenya	10%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	8%	0% – 10%	2021 · HS 2017
Laos	5%		2023 · HS 2017
Lebanon	15%	10% – 20%	2020 · HS 2017
Lesotho	5%		2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	11%*	9% – 14%	2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	15%	13% – 20%	2023
Malawi	10%		2021 · HS 2017
Malaysia	13%	0% – 25%	2023
Maldives	0%		2023
Mali	10%		2023
Mauritania	10%		2023 · HS 2017
Mauritius	0%		2023
Mexico	0%		2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	10%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	15%		2023 · HS 2017
Morocco	13%	2.5% – 18%	2023
Mozambique	2.5%		2023
Myanmar (Burma)	3%		2023 · HS 2017
Namibia	5%		2023
Nauru	10%		2021 · HS 2017
Nepal	15%		2023
New Zealand	0%		2023
Nicaragua	10%		2023
Niger	10%		2023
Nigeria	10%		2023
North Macedonia	0%		2023
Norway	0%		2023
Oman	5%		2023
Pakistan	20%		2023
Palau	3%		2023 · HS 2012
Palestinian Territories	8%	0% – 12%	2017 · HS 2017
Panama	10%	0% – 15%	2023
Papua New Guinea	0%		2023
Paraguay	12%		2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	10%		2023
Qatar	5%		2023
Russia	8%	0% – 10%	2021 · HS 2017
Rwanda	10%		2023
Samoa	8%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	15%		2023
Senegal	10%		2023
Seychelles	0%		2023
Sierra Leone	10%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	25%		2023 · HS 2017
South Africa	5%		2023
South Korea	0%		2023
Sri Lanka	20%		2023
St Kitts & Nevis	5%		2023
St Lucia	0%		2023 · HS 2012
St Pierre & Miquelon	6%		2021 · HS 2017
St Vincent & the Grenadines	5%		2023
Sudan	10%		2021 · HS 2017
Suriname	5%		2023 · HS 2007
Switzerland	9%*	7.1% – 11%	2023
Syria	10%		2020 · HS 2012
Tajikistan	10%		2021 · HS 2012
Tanzania	10%		2023
Thailand	3%		2023
Togo	10%		2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	0%		2023 · HS 2012
Türkiye	15%		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	12%		2023 · HS 2017
Uzbekistan	20%		2021 · HS 2017
Vanuatu	10%		2023
Venezuela	14%	12% – 15%	2023 · HS 2017
Vietnam	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. * 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

64163 Toilet/facial tissue stock, towel/napkin stock & similar paper of a kind used for household/sanitary purposes, cellulose wadding & webs of cellulose fibres, whether/not creped, crinkled, embossed, perforated, surface-coloured, surface-deco

End use (BEC Rev. 5)

Intermediate goods · BEC 711220

CPC 2.1 product

32131 Toilet or facial tissue stock, towel or napkin stock and similar paper, cellulose wadding and webs of cellulose fibres

ISIC Rev. 4 activity

1701 Manufacture of pulp, paper and paperboard

Earlier HS editions

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)

Binding rulings for similar goods 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.

1. Sanctions 19 May 2026 · Applies from: 20 May 2026

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

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

Rule changes →

Products classified here

• wadding, cellulose

Questions and answers

Typical products

• wadding, cellulose

Everyday names, not part of the legal text.