Subheading · Chapter 48 · Heading 4805

4805.12

4805.12: Other uncoated paper and paperboard, in rolls or sheets: fluting paper, straw fluting paper

Official description Straw fluting paper

Subheading 4805.12 belongs to heading 4805 (other uncoated paper and paperboard, in rolls or sheets) in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate 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. 4805 12 00 00 Straw fluting paper 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

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
  • 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£1k-89.3% · previous 12 months
Average import price£1.56 per kg
Feb 2024: £4kMar 2024: £10kApr 2024: £5kJun 2024: £23kAug 2024: £3kSept 2024: £8kNov 2024: £906Jan 2025: £3kDec 2025: £1k 2025
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £1k 100% -74.1%
Taiwan £0 0% -100%

Same subheading in other tariffs

World trade in 2024

4805.12 · US$9.5m

Trade value (US$) no reported trade < US$28.7kUS$28.7k+US$153.8k+US$405.9k+> US$2.1m

Exports: 52
  1. China: US$2.1m
  2. Austria: US$2.1m
  3. Saudi Arabia: US$1.4m
  4. Germany: US$1.1m
  5. Serbia: US$405.9k
  6. Brazil: US$299.9k
  7. France: US$263.9k
  8. Greece: US$258.5k
  9. Finland: US$238k
  10. Malaysia: US$175.9k
  11. India: US$153.8k
  12. Italy: US$153.2k
  13. Egypt: US$135k
  14. United States: US$128.7k
  15. Pakistan: US$118.6k
  16. Türkiye: US$115.4k
  17. Romania: US$87.5k
  18. United Arab Emirates: US$84.7k
  19. South Africa: US$42.5k
  20. Netherlands: US$41.1k
  21. South Korea: US$40.3k
  22. Spain: US$28.7k
  23. United Kingdom: US$27.4k
  24. Australia: US$17.8k
  25. Iran: US$15.5k
  26. Portugal: US$13.9k
  27. Thailand: US$13.3k
  28. Taiwan: US$9.3k
  29. Sweden: US$3.8k
  30. Belgium: US$3.4k
  31. Denmark: US$3k
  32. Vietnam: US$3k
  33. Switzerland: US$2.6k
  34. Japan: US$2.4k
  35. Kuwait: US$2.1k
  36. Fiji: US$1.1k
  37. New Zealand: US$900
  38. Lithuania: US$700
  39. Panama: US$600
  40. Mauritius: US$300
  41. Poland: US$200
  42. Afghanistan: US$100
  43. Argentina: US$100
  44. Slovakia: US$100
  45. Bulgaria: US$0
  46. Canada: US$0
  47. Côte d’Ivoire: US$0
  48. Czechia: US$0
  49. Kenya: US$0
  50. Luxembourg: US$0
  51. Malta: US$0
  52. Singapore: US$0

Top exporters

RankCountryValueShare
1 China US$2.1m 22.2%
2 Austria US$2.1m 21.8%
3 Saudi Arabia US$1.4m 14.6%
4 Germany US$1.1m 11.2%
5 Serbia US$405.9k 4.3%
6 Brazil US$299.9k 3.1%
7 France US$263.9k 2.8%
8 Greece US$258.5k 2.7%
9 Finland US$238k 2.5%
10 Malaysia US$175.9k 1.8%

Top importers

RankCountryValueShare
1 Denmark US$3m 31.9%
2 Laos US$1.8m 19%
3 Jordan US$828.6k 8.7%
4 Yemen US$629.5k 6.6%
5 United States US$539.8k 5.7%
6 Côte d’Ivoire US$351.9k 3.7%
7 Spain US$273.8k 2.9%
8 Slovenia US$220.6k 2.3%
9 Saudi Arabia US$180.4k 1.9%
10 Malaysia US$176.7k 1.9%

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 →

The UK Global Tariff has one tariff line for subheading 4805.12; the duty is duty-free.

Subheading 4805.12 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £1.2k between September 2025 and August 2026 (down 89% on the year before); China supplied 100%, followed by Taiwan.

In 2024, countries exported these goods worth US$9.5m (−44.3% year on year).

The largest exporter was China (US$2.1m), followed by Austria.

Legal notes

Subheading notes

Questions and answers

What is the HS code for other uncoated paper and paperboard, in rolls or sheets: fluting paper, straw fluting paper?

Other uncoated paper and paperboard, in rolls or sheets: fluting paper, straw fluting paper fall under HS subheading 4805.12, part of heading 4805, in section X of the Harmonized System.

What is the import duty on other uncoated paper and paperboard, in rolls or… in the UK?

Under the UK Global Tariff, imports under 4805.12 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 other uncoated paper and paperboard, in rolls or… in the EU?

Under the EU Combined Nomenclature, imports under 4805.12 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 other uncoated paper and paperboard, in rolls or…?

China, with US$2.1m in 2024 (22.2% 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 China (100%) and Taiwan (0%), out of total imports of £1.2k.

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