Subheading · Chapter 48 · Heading 4803
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
Tissue and towel paper stock (jumbo rolls)
4803.00 is the HS subheading for tissue and towel paper stock (jumbo rolls), under heading 4803 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4803 00 10 00 Cellulose wadding Free
- 4803 00 31 00 Not more than 25 g/m2 Free
- 4803 00 39 00 More than 25 g/m2 Free
- 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.
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 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 |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$22m+US$105m+> US$300m
Exports: 144
- Indonesia: US$782m
- Türkiye: US$631m
- Italy: US$543m
- China: US$531m
- United States: US$300m
- Germany: US$235m
- Sweden: US$187m
- United Arab Emirates: US$158m
- Spain: US$156m
- Mexico: US$152m
- Egypt: US$146m
- Canada: US$141m
- France: US$131m
- Vietnam: US$105m
- Romania: US$97m
- Greece: US$95m
- Brazil: US$81m
- Poland: US$71m
- Tunisia: US$69m
- Portugal: US$66m
- Netherlands: US$58m
- Peru: US$49m
- Belgium: US$48m
- Hungary: US$47m
- United Kingdom: US$40m
- Switzerland: US$33m
- India: US$32m
- Algeria: US$29m
- Slovenia: US$28m
- Ukraine: US$25m
- Bosnia & Herzegovina: US$24m
- Finland: US$23m
- Serbia: US$23m
- Belarus: US$22m
- Bahrain: US$22m
- Japan: US$21m
- South Africa: US$20m
- Guatemala: US$19m
- Saudi Arabia: US$18m
- Russia: US$17m
- Colombia: US$17m
- Uzbekistan: US$15m
- Bulgaria: US$15m
- Malaysia: US$14m
- El Salvador: US$12m
- Trinidad & Tobago: US$11m
- Chile: US$10m
- Venezuela: US$10m
- South Korea: US$9m
- Austria: US$9m
- Slovakia: US$9m
- Argentina: US$9m
- Taiwan: US$8m
- Thailand: US$8m
- New Zealand: US$8m
- Croatia: US$7m
- Lithuania: US$6m
- Bangladesh: US$6m
- Hong Kong SAR China: US$4m
- Bolivia: US$4m
Trade value (US$) no reported trade < US$2mUS$2m+US$18m+US$60m+> US$176m
Imports: 221
- United States: US$645m
- United Kingdom: US$574m
- Germany: US$308m
- Poland: US$288m
- Canada: US$219m
- France: US$203m
- South Korea: US$176m
- Mexico: US$162m
- Australia: US$132m
- Greece: US$125m
- Spain: US$112m
- Malaysia: US$97m
- Saudi Arabia: US$95m
- Philippines: US$80m
- Netherlands: US$77m
- Italy: US$77m
- Romania: US$73m
- Israel: US$72m
- Belgium: US$71m
- Taiwan: US$70m
- Croatia: US$66m
- Kuwait: US$60m
- Chile: US$58m
- Vietnam: US$55m
- Czechia: US$54m
- Serbia: US$49m
- Thailand: US$48m
- Bulgaria: US$48m
- Hungary: US$48m
- Kenya: US$47m
- Ireland: US$46m
- Iraq: US$44m
- Qatar: US$44m
- Ecuador: US$43m
- United Arab Emirates: US$43m
- Slovakia: US$40m
- Austria: US$39m
- New Zealand: US$39m
- Dominican Republic: US$38m
- China: US$37m
- Ukraine: US$36m
- Sweden: US$32m
- Guatemala: US$31m
- Portugal: US$29m
- India: US$28m
- Morocco: US$27m
- Colombia: US$27m
- Bosnia & Herzegovina: US$25m
- Japan: US$24m
- Panama: US$23m
- Cyprus: US$21m
- Albania: US$19m
- Côte d’Ivoire: US$19m
- Cambodia: US$18m
- South Africa: US$18m
- Libya: US$18m
- Bahrain: US$17m
- Lebanon: US$16m
- Palestinian Territories: US$15m
- Argentina: US$15m
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% |
Binding rulings for similar goods 5
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N361879 U.S. CBP
The tariff classification of paper rolls from China
- N333057 U.S. CBP
The tariff classification of paper rolls from China
- N285384 U.S. CBP
The tariff classification of non-woven paper in rolls from China
- 600013410 HMRC
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 75 grams per square metre. The product is imported on rolls with a width of at least 36cm on a core ready for processing into disposable wet wipes.
- 600013258 HMRC
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 60 grams per square metre. The product is imported on rolls exceeding 36cm on a core ready for processing into disposable wet wipes.
In the UK Global Tariff, subheading 4803.00 covers 4 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4803.00 into 4 tariff lines; 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 tissue and towel paper stock (jumbo rolls) worth £385.7m (down 14% on the year before), at an average of £1.00 per kg; Türkiye supplied 20%, followed by China.
World trade in tissue and towel paper stock (jumbo rolls) reached US$6bn in 2024, up 2.6% on 2023.
Indonesia was the largest exporter with 14.2% of the total, ahead of Türkiye.
Products classified here
Questions and answers
What is the HS code for 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?
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 fall under HS subheading 4803.00, part of heading 4803, in section X of the Harmonized System.
What is the import duty on toilet or facial tissue stock, towel or napkin… in the UK?
Under the UK Global Tariff, imports under 4803.00 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 toilet or facial tissue stock, towel or napkin… in the EU?
Under the EU Combined Nomenclature, imports under 4803.00 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 toilet or facial tissue stock, towel or napkin…?
Indonesia, with US$782m in 2024 (14.2% of world exports).
Which countries can export tissue and towel paper stock (jumbo rolls) 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 tissue and towel paper stock (jumbo rolls)?
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 tissue and towel paper stock (jumbo rolls) from?
In the 12 months to August 2026, the largest suppliers were Türkiye (20%), China (18%) and Italy (10%), out of total imports of £385.7m.