Subheading · Chapter 48 · Heading 4805

4805.24

4805.24: Weighing 150 g/m2 or less

Testliner, 150 g/m² or less

4805.24 is the HS subheading for testliner, 150 g/m² or less, under heading 4805 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 24 00 00 Weighing 150 g/m2 or less 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 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£224.4m+5.1% · previous 12 months
Average import price£0.45 per kg
Jan 2024: £18.5mFeb 2024: £14.3mMar 2024: £12.9mApr 2024: £15mMay 2024: £15.5mJun 2024: £16.7mJul 2024: £15.7mAug 2024: £18.9mSept 2024: £18.7mOct 2024: £18.3mNov 2024: £16.6mDec 2024: £16.5mJan 2025: £17.8mFeb 2025: £15.9mMar 2025: £17.7mApr 2025: £15.6mMay 2025: £21.1mJun 2025: £15.9mJul 2025: £21.2mAug 2025: £18.2mSept 2025: £16.5mOct 2025: £18.5mNov 2025: £18.9mDec 2025: £16.6mJan 2026: £15.2mFeb 2026: £16.8mMar 2026: £17.2mApr 2026: £17.7mMay 2026: £16.8mJun 2026: £23.1mJul 2026: £24.6mAug 2026: £22.5m 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 £93.8m 41.8% -1.6%
France £34.4m 15.3% -8.6%
Türkiye £32.6m 14.5% +85%
Belgium £22.3m 9.9% +12.7%
Poland £16.4m 7.3% -6.6%
Netherlands £10m 4.5% +81.6%
Spain £6m 2.7% -18.7%
Portugal £5m 2.2% -32.8%

Same subheading in other tariffs

World trade in 2024

4805.24 · US$4.3bn

Trade value (US$) no reported trade < US$2.9mUS$2.9m+US$33.2m+US$140.7m+> US$291m

Exports: 94
  1. Germany: US$1.2bn
  2. France: US$294.8m
  3. Spain: US$291m
  4. Austria: US$265m
  5. United States: US$223.2m
  6. Poland: US$223m
  7. Slovakia: US$162.4m
  8. Malaysia: US$160.4m
  9. Vietnam: US$159.8m
  10. Netherlands: US$140.7m
  11. Laos: US$120.3m
  12. Hungary: US$98.1m
  13. Belgium: US$97.4m
  14. Canada: US$92.4m
  15. Türkiye: US$69m
  16. Taiwan: US$67.6m
  17. Switzerland: US$66.7m
  18. Italy: US$48.8m
  19. Australia: US$47.2m
  20. India: US$39.9m
  21. United Kingdom: US$38.9m
  22. Portugal: US$38.6m
  23. Croatia: US$37.6m
  24. Romania: US$33.2m
  25. United Arab Emirates: US$31.1m
  26. Czechia: US$25.4m
  27. Sweden: US$24.8m
  28. Saudi Arabia: US$22.5m
  29. Japan: US$20.9m
  30. Thailand: US$20.4m
  31. Egypt: US$17.8m
  32. Lithuania: US$15.1m
  33. Kuwait: US$14m
  34. Israel: US$13m
  35. Finland: US$12.9m
  36. Russia: US$12.5m
  37. South Africa: US$12m
  38. China: US$10.8m
  39. Indonesia: US$9.1m
  40. Serbia: US$8.8m
  41. South Korea: US$6.3m
  42. Qatar: US$4.3m
  43. Slovenia: US$4.1m
  44. Peru: US$4m
  45. Norway: US$3.2m
  46. Pakistan: US$3.2m
  47. Chile: US$2.9m
  48. Kenya: US$2.7m
  49. Oman: US$2.4m
  50. Colombia: US$1.5m
  51. Paraguay: US$1.5m
  52. Brazil: US$1.3m
  53. Tunisia: US$1.2m
  54. Belarus: US$1m
  55. Greece: US$952.2k
  56. Sri Lanka: US$923.6k
  57. Cyprus: US$851.2k
  58. Mexico: US$839.7k
  59. Hong Kong SAR China: US$689.4k
  60. Morocco: US$683.7k

Top exporters

RankCountryValueShare
1 Germany US$1.2bn 27%
2 France US$294.8m 6.9%
3 Spain US$291m 6.8%
4 Austria US$265m 6.2%
5 United States US$223.2m 5.2%
6 Poland US$223m 5.2%
7 Slovakia US$162.4m 3.8%
8 Malaysia US$160.4m 3.7%
9 Vietnam US$159.8m 3.7%
10 Netherlands US$140.7m 3.3%

Top importers

RankCountryValueShare
1 China US$521.8m 12.1%
2 Poland US$475.8m 11.1%
3 Italy US$240.7m 5.6%
4 France US$238.5m 5.6%
5 United Kingdom US$228.5m 5.3%
6 Germany US$210.8m 4.9%
7 Canada US$200.5m 4.7%
8 Czechia US$151.9m 3.5%
9 Belgium US$142.7m 3.3%
10 Netherlands US$115.3m 2.7%

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 →

Subheading 4805.24 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4805.24; 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 testliner, 150 g/m² or less worth £224.4m (up 5% on the year before), at an average of £0.45 per kg; Germany supplied 42%, followed by France.

World trade in testliner, 150 g/m² or less reached US$4.3bn in 2024, up 0.6% on 2023.

Germany was the largest exporter with 27% of the total, ahead of France.

Legal notes

Subheading notes

Questions and answers

What is the HS code for weighing 150 g/m2 or less?

Weighing 150 g/m2 or less fall under HS subheading 4805.24, part of heading 4805, in section X of the Harmonized System.

What is the import duty on weighing 150 g/m2 or less in the UK?

Under the UK Global Tariff, imports under 4805.24 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 150 g/m2 or less in the EU?

Under the EU Combined Nomenclature, imports under 4805.24 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 150 g/m2 or less?

Germany, with US$1.2bn in 2024 (27% of world exports).

Which countries can export testliner, 150 g/m² or less 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 testliner, 150 g/m² or less?

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 testliner, 150 g/m² or less from?

In the 12 months to August 2026, the largest suppliers were Germany (42%), France (15%) and Türkiye (15%), out of total imports of £224.4m.