Subheading · Chapter 48 · Heading 4804
4804.29: Uncoated kraft paper and paperboard, in rolls or sheets: sack kraft paper, other
Official description Other
4804.29 is a six-digit subheading of heading 4804, uncoated kraft paper and paperboard, in rolls or sheets, chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4804 29 00 00 Other
- 4804 29 10 00 Of which not less than 80% by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process Free
- 4804 29 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
- 2022 No.998, S.I. 2022/395
- Documents
- 9015
- 9016
- 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 |
|---|---|---|---|
| £6m | 42.4% | -20.3% | |
| £4.1m | 29% | +1,722.8% | |
| £1.2m | 8.3% | -7.9% | |
| £896k | 6.3% | +47.6% | |
| £752k | 5.3% | +43.5% | |
| £607k | 4.3% | +368.6% | |
| £496k | 3.5% | -11.3% | |
| £102k | 0.7% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$252.6kUS$252.6k+US$2.3m+US$19m+> US$89m
Exports: 86
- Czechia: US$197.2m
- Sweden: US$168.6m
- Canada: US$89m
- Finland: US$53.6m
- Germany: US$43.1m
- United States: US$34.9m
- Austria: US$22.5m
- France: US$19m
- Japan: US$18.7m
- Spain: US$15.9m
- China: US$11.5m
- Netherlands: US$8.3m
- Italy: US$7.6m
- Brazil: US$6.6m
- Taiwan: US$5.7m
- India: US$4.9m
- South Korea: US$3.1m
- United Kingdom: US$2.7m
- Russia: US$2.3m
- Indonesia: US$2.1m
- Slovenia: US$1.4m
- Bulgaria: US$961k
- Chile: US$828.5k
- Australia: US$820.8k
- Belgium: US$780.4k
- Mexico: US$743.5k
- Türkiye: US$741k
- United Arab Emirates: US$740.1k
- Estonia: US$682k
- Poland: US$534.8k
- Slovakia: US$461.8k
- Serbia: US$443.9k
- Portugal: US$430.3k
- Lithuania: US$371.6k
- Switzerland: US$329.4k
- Bosnia & Herzegovina: US$293.4k
- Colombia: US$293k
- South Africa: US$252.6k
- Costa Rica: US$234.5k
- Malaysia: US$199.6k
- Thailand: US$174.6k
- Romania: US$146.4k
- Dominican Republic: US$130.9k
- Kenya: US$114.9k
- Saudi Arabia: US$114.2k
- Singapore: US$103.1k
- Vietnam: US$87k
- Honduras: US$78.8k
- New Zealand: US$76.1k
- Hungary: US$67.4k
- Uganda: US$56.4k
- Egypt: US$55.5k
- Denmark: US$52.7k
- Philippines: US$51.7k
- Tunisia: US$50.5k
- El Salvador: US$38.4k
- Argentina: US$36.7k
- Peru: US$35.5k
- Croatia: US$29.9k
- Qatar: US$27.9k
Trade value (US$) no reported trade < US$425.2kUS$425.2k+US$3.4m+US$13.9m+> US$39.7m
Imports: 161
- Germany: US$77.6m
- Italy: US$68.7m
- United States: US$55.5m
- China: US$50.4m
- Mexico: US$39.7m
- Poland: US$36.1m
- Türkiye: US$28.8m
- France: US$26.5m
- Spain: US$24.3m
- South Korea: US$18.2m
- Thailand: US$15.8m
- Malaysia: US$15.4m
- Canada: US$15m
- Kenya: US$15m
- Saudi Arabia: US$14.9m
- United Kingdom: US$13.9m
- Serbia: US$13.7m
- South Africa: US$12.5m
- Belgium: US$9.9m
- Argentina: US$7.7m
- Netherlands: US$7.6m
- Ukraine: US$7.4m
- Hong Kong SAR China: US$6.1m
- Australia: US$6m
- Sweden: US$5.9m
- India: US$5.8m
- Indonesia: US$5.8m
- Côte d’Ivoire: US$5.5m
- United Arab Emirates: US$5.2m
- Romania: US$5.2m
- Austria: US$5m
- Hungary: US$4.9m
- Denmark: US$4.4m
- Morocco: US$4.2m
- Uzbekistan: US$4.1m
- Dominican Republic: US$3.7m
- Finland: US$3.7m
- Sri Lanka: US$3.6m
- Portugal: US$3.5m
- El Salvador: US$3.4m
- Chile: US$3.3m
- Costa Rica: US$3.3m
- Czechia: US$3.1m
- Egypt: US$3m
- Bulgaria: US$3m
- Croatia: US$2.8m
- Peru: US$2.5m
- San Marino: US$2.5m
- Taiwan: US$2.4m
- Algeria: US$2.2m
- Vietnam: US$2.2m
- Slovenia: US$2.2m
- Greece: US$2.1m
- Guatemala: US$2.1m
- Bosnia & Herzegovina: US$2m
- Israel: US$2m
- Oman: US$1.9m
- Brazil: US$1.9m
- Moldova: US$1.7m
- Paraguay: US$1.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$197.2m | 27% | |
| 2 | US$168.6m | 23.1% | |
| 3 | US$89m | 12.2% | |
| 4 | US$53.6m | 7.3% | |
| 5 | US$43.1m | 5.9% | |
| 6 | US$34.9m | 4.8% | |
| 7 | US$22.5m | 3.1% | |
| 8 | US$19m | 2.6% | |
| 9 | US$18.7m | 2.6% | |
| 10 | US$15.9m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$77.6m | 10.6% | |
| 2 | US$68.7m | 9.4% | |
| 3 | US$55.5m | 7.6% | |
| 4 | US$50.4m | 6.9% | |
| 5 | US$39.7m | 5.4% | |
| 6 | US$36.1m | 4.9% | |
| 7 | US$28.8m | 3.9% | |
| 8 | US$26.5m | 3.6% | |
| 9 | US$24.3m | 3.3% | |
| 10 | US$18.2m | 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.
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 4804.29 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4804.29 into 2 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 these goods worth £14.2m (up 28% on the year before), at an average of £0.93 per kg; Sweden supplied 42%, followed by Spain.
World trade in these goods reached US$730.2m in 2024, up 10.2% on 2023.
The Czechia was the largest exporter with 27% of the total, ahead of Sweden.
Legal notes
Subheading notes
1. For the purposes of subheadings 480411 and 480419, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2. For the purposes of subheadings 480421 and 480429, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1510 1,9 6,0 70 830 1790 2,3 7,2 80 965 2070 2,8 8,3 100 1230 2635 3,7 10,6 115 1425 3060 4,4 12,3
3. For the purposes of subheading 480511, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.
4. Subheading 480512 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
5. Subheadings 480524 and 480525 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
6. For the purposes of subheading 480530, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.
7. For the purposes of subheading 481022, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
Questions and answers
What is the HS code for uncoated kraft paper and paperboard, in rolls or sheets: sack kraft paper, other?
Uncoated kraft paper and paperboard, in rolls or sheets: sack kraft paper, other fall under HS subheading 4804.29, part of heading 4804, in section X of the Harmonized System.
What is the import duty on uncoated kraft paper and paperboard, in rolls or… in the UK?
Under the UK Global Tariff, imports under 4804.29 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 uncoated kraft paper and paperboard, in rolls or… in the EU?
Under the EU Combined Nomenclature, imports under 4804.29 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 uncoated kraft paper and paperboard, in rolls or…?
The Czechia, with US$197.2m in 2024 (27% 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 Sweden (42%), Spain (29%) and Finland (8%), out of total imports of £14.2m.