Subheading · Chapter 48 · Heading 4805

4805.40

4805.40: Filter paper and paperboard

4805.40 is a six-digit subheading of heading 4805, other uncoated paper and paperboard, in rolls or sheets, 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 40 00 00 Filter paper and paperboard 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£2.2m+5.8% · previous 12 months
Average import price£7.61 per kg
Jan 2024: £171kFeb 2024: £138kMar 2024: £436kApr 2024: £158kMay 2024: £155kJun 2024: £103kJul 2024: £118kAug 2024: £122kSept 2024: £126kOct 2024: £196kNov 2024: £124kDec 2024: £70kJan 2025: £117kFeb 2025: £209kMar 2025: £135kApr 2025: £74kMay 2025: £124kJun 2025: £202kJul 2025: £81kAug 2025: £626kSept 2025: £88kOct 2025: £306kNov 2025: £172kDec 2025: £85kJan 2026: £285kFeb 2026: £184kMar 2026: £251kApr 2026: £325kMay 2026: £126kJun 2026: £125kJul 2026: £100kAug 2026: £158k 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
France £745k 33.8% +7.5%
United States £444k 20.1% -21.2%
Germany £313k 14.2% -14.5%
Poland £186k 8.4% +142.5%
Italy £134k 6.1% +29.1%
Spain £107k 4.9% +129.3%
China £97k 4.4% +39.5%
Switzerland £51k 2.3% +3.2%

Same subheading in other tariffs

World trade in 2024

4805.40 · US$393m

Trade value (US$) no reported trade < US$102kUS$102k+US$1m+US$14m+> US$57m

Exports: 83
  1. China: US$70m
  2. Germany: US$68m
  3. United Kingdom: US$57m
  4. United States: US$42m
  5. Spain: US$33m
  6. South Korea: US$22m
  7. Switzerland: US$16m
  8. Italy: US$14m
  9. France: US$12m
  10. Mexico: US$8m
  11. Thailand: US$8m
  12. Japan: US$8m
  13. Netherlands: US$7m
  14. Türkiye: US$7m
  15. Lithuania: US$2m
  16. Taiwan: US$2m
  17. Denmark: US$2m
  18. Sweden: US$2m
  19. Poland: US$2m
  20. Belgium: US$1m
  21. Austria: US$1m
  22. Canada: US$736k
  23. South Africa: US$665k
  24. Australia: US$600k
  25. Singapore: US$586k
  26. India: US$545k
  27. Paraguay: US$506k
  28. Finland: US$479k
  29. Czechia: US$419k
  30. Bulgaria: US$378k
  31. Greece: US$370k
  32. Luxembourg: US$357k
  33. Latvia: US$355k
  34. Portugal: US$343k
  35. Hong Kong SAR China: US$313k
  36. Philippines: US$302k
  37. Estonia: US$274k
  38. Russia: US$212k
  39. Brazil: US$144k
  40. Sri Lanka: US$103k
  41. Saudi Arabia: US$92k
  42. Slovakia: US$86k
  43. Norway: US$81k
  44. Tunisia: US$76k
  45. Croatia: US$75k
  46. Slovenia: US$75k
  47. Ireland: US$70k
  48. Morocco: US$62k
  49. Romania: US$60k
  50. United Arab Emirates: US$42k
  51. New Zealand: US$41k
  52. Cyprus: US$33k
  53. Malaysia: US$32k
  54. Hungary: US$26k
  55. Serbia: US$23k
  56. Bosnia & Herzegovina: US$20k
  57. Kazakhstan: US$17k
  58. Guatemala: US$11k
  59. Mauritius: US$9k
  60. Cambodia: US$6k

Top exporters

RankCountryValueShare
1 China US$70m 17.7%
2 Germany US$68m 17.3%
3 United Kingdom US$57m 14.4%
4 United States US$42m 10.7%
5 Spain US$33m 8.5%
6 South Korea US$22m 5.6%
7 Switzerland US$16m 4.2%
8 Italy US$14m 3.6%
9 France US$12m 3.2%
10 Mexico US$8m 2.2%

Top importers

RankCountryValueShare
1 United States US$43m 11%
2 Indonesia US$32m 8.2%
3 Germany US$29m 7.3%
4 Netherlands US$19m 4.9%
5 China US$19m 4.8%
6 Czechia US$17m 4.4%
7 India US$12m 3.1%
8 Brazil US$11m 2.9%
9 Canada US$11m 2.9%
10 Russia US$11m 2.8%

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.

  • 5%median duty
  • 54number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 7% 2% – 12% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 7% 2% – 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 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 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 1.7% 0% – 5% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 0% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 9.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 18% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 3% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 0% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 5.5% 2% – 9% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 10% 0% – 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 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 7.3%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 8.7% 2% – 12% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 8.7% 2% – 12% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.1% 0.1% – 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
64156 Filter-paper & paperboard; felt paper & paperboard
End use (BEC Rev. 5)
Intermediate goods · BEC 611210
CPC 2.1 product
32136 Sulphite wrapping paper, filter paper and paperboard, felt paper and other paper and paperboard; cigarette paper not cut to size or in the form of booklets or tubes
ISIC Rev. 4 activity
1701 Manufacture of pulp, paper and paperboard

Earlier HS editions

HSCode
20174805.40unchanged
20124805.40unchanged
20074805.40unchanged
20024805.40unchanged
19964805.40changed
19924805.40changed

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 1

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.

  • 600014699 HMRC 16 March 2026 – 15 March 2029 · 4805 40 00 00

    Depth filter sheets for the removal of particles from liquids to suit a wide range of applications. Dimensions are: 400 & 600 mm and the thickness is 2.8 - 4.0mm Purified and bleached cellulose from sustainable sources, natural filter aids, wet strength agent Filter sheets are hygienically…

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 4805.40 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 4805.40; 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 £2.2m (up 6% on the year before), at an average of £7.61 per kg; France supplied 34%, followed by United States.

World trade in these goods reached US$393m in 2024, down 8.9% on 2023.

China was the largest exporter with 17.7% of the total, ahead of Germany.

Questions and answers

What is the HS code for filter paper and paperboard?

Filter paper and paperboard fall under HS subheading 4805.40, part of heading 4805, in section X of the Harmonized System.

What is the import duty on filter paper and paperboard in the UK?

Under the UK Global Tariff, imports under 4805.40 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 filter paper and paperboard in the EU?

Under the EU Combined Nomenclature, imports under 4805.40 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 filter paper and paperboard?

China, with US$70m in 2024 (17.7% 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 France (34%), United States (20%) and Germany (14%), out of total imports of £2.2m.

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