Subheading · Chapter 48 · Heading 4805
4805.50: Felt paper and paperboard
Subheading 4805.50 belongs to heading 4805 (other uncoated paper and paperboard, in rolls or sheets) in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4805 50 00 00 Felt 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 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 |
|---|---|---|---|
 Germany | £384k | 74.3% | +7.6% |
 Czechia | £81k | 15.6% | -19.7% |
 Italy | £23k | 4.5% | -65.3% |
 United States | £15k | 2.9% | -74.5% |
 China | £12k | 2.3% | -76.8% |
 Ireland | £1k | 0.3% | — |
 Spain | £1 | 0% | — |
 France | £1 | 0% | -99.9% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$37.4kUS$37.4k+US$366.5k+US$3.2m+> US$4.9m
Exports: 64
- Indonesia: US$16.2m
- Saudi Arabia: US$4.9m
- United States: US$4.2m
- Czechia: US$3.6m
- Germany: US$3.5m
- China: US$3.3m
- Finland: US$3.2m
- Italy: US$2.9m
- Egypt: US$1.7m
- Sweden: US$1.4m
- Poland: US$1.3m
- Spain: US$759.8k
- Canada: US$707.7k
- Lithuania: US$707.2k
- Slovakia: US$558.4k
- Austria: US$366.5k
- Taiwan: US$338k
- Netherlands: US$321.4k
- France: US$281.7k
- Japan: US$224.9k
- Portugal: US$174.5k
- Ukraine: US$133.2k
- Belgium: US$119.8k
- South Korea: US$86.9k
- Thailand: US$81.4k
- South Africa: US$66.7k
- Slovenia: US$65.9k
- India: US$51.8k
- United Kingdom: US$46.8k
- Switzerland: US$44.5k
- Denmark: US$37.4k
- Norway: US$29.4k
- Bulgaria: US$24.1k
- Türkiye: US$23.8k
- Israel: US$23.3k
- Hungary: US$21.1k
- Singapore: US$19.7k
- Romania: US$18.4k
- Serbia: US$18k
- Mauritius: US$15.9k
- Estonia: US$14.4k
- Vietnam: US$13.4k
- Malaysia: US$13.3k
- Chile: US$10.1k
- Latvia: US$9.9k
- Croatia: US$9.7k
- Jordan: US$8.6k
- Hong Kong SAR China: US$5.5k
- Dominican Republic: US$4.6k
- Luxembourg: US$3.6k
- New Zealand: US$3.1k
- Bosnia & Herzegovina: US$2.9k
- Ireland: US$2.5k
- Greece: US$1.9k
- Ecuador: US$1.8k
- Argentina: US$1.6k
- United Arab Emirates: US$1.2k
- El Salvador: US$500
- Philippines: US$400
- Sri Lanka: US$300
Trade value (US$) no reported trade < US$22.2kUS$22.2k+US$366.4k+US$1.1m+> US$3.4m
Imports: 129
- Vietnam: US$6.4m
- Poland: US$5.7m
- Egypt: US$4.7m
- Taiwan: US$3.4m
- Philippines: US$2.8m
- Canada: US$2.7m
- Australia: US$2.2m
- Denmark: US$1.9m
- Germany: US$1.5m
- New Zealand: US$1.5m
- Jordan: US$1.3m
- Malaysia: US$1.2m
- South Korea: US$1.1m
- United States: US$1.1m
- Saudi Arabia: US$898.3k
- China: US$881.1k
- Morocco: US$827k
- Italy: US$812.4k
- Türkiye: US$740.6k
- United Kingdom: US$680.9k
- Norway: US$669.4k
- Switzerland: US$626.3k
- South Africa: US$613.4k
- Singapore: US$605.4k
- France: US$589.2k
- Mexico: US$558k
- Chile: US$515.2k
- Spain: US$491.7k
- Greece: US$396k
- India: US$376.6k
- Sweden: US$368.4k
- Portugal: US$366.4k
- Kuwait: US$312k
- Slovenia: US$231.5k
- Palestinian Territories: US$192.5k
- Serbia: US$188.5k
- United Arab Emirates: US$150k
- Hungary: US$148.5k
- Israel: US$128.1k
- Japan: US$111.6k
- Romania: US$107.8k
- Czechia: US$106.5k
- Bulgaria: US$106.2k
- Luxembourg: US$90.7k
- Netherlands: US$85.8k
- Austria: US$82.9k
- Oman: US$73k
- Belarus: US$62.8k
- Sudan: US$62k
- Bahrain: US$56.3k
- Peru: US$56.3k
- Tunisia: US$54.7k
- Brazil: US$53.3k
- Jamaica: US$47.1k
- Indonesia: US$44.4k
- Thailand: US$42k
- Belgium: US$41.6k
- Nigeria: US$37.8k
- Dominican Republic: US$34.8k
- Bosnia & Herzegovina: US$33.9k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$16.2m | 31.4% |
| 2 |  Saudi Arabia | US$4.9m | 9.4% |
| 3 | United States | US$4.2m | 8.2% |
| 4 | Czechia | US$3.6m | 7% |
| 5 | Germany | US$3.5m | 6.8% |
| 6 | China | US$3.3m | 6.4% |
| 7 |  Finland | US$3.2m | 6.2% |
| 8 | Italy | US$2.9m | 5.6% |
| 9 |  Egypt | US$1.7m | 3.3% |
| 10 |  Sweden | US$1.4m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Vietnam | US$6.4m | 12.3% |
| 2 |  Poland | US$5.7m | 11% |
| 3 | Egypt | US$4.7m | 9% |
| 4 |  Taiwan | US$3.4m | 6.5% |
| 5 |  Philippines | US$2.8m | 5.5% |
| 6 |  Canada | US$2.7m | 5.3% |
| 7 |  Australia | US$2.2m | 4.2% |
| 8 |  Denmark | US$1.9m | 3.7% |
| 9 | Germany | US$1.5m | 2.9% |
| 10 |  New Zealand | US$1.5m | 2.9% |
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff has one tariff line for subheading 4805.50; the duty is duty-free.
Subheading 4805.50 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 £517.1k between September 2025 and August 2026 (down 20% on the year before); Germany supplied 74%, followed by Czechia.
In 2024, countries exported these goods worth US$51.7m (−15.2% year on year).
The largest exporter was Indonesia (US$16.2m), followed by Saudi Arabia.
Questions and answers
What is the HS code for felt paper and paperboard?
Felt paper and paperboard fall under HS subheading 4805.50, part of heading 4805, in section X of the Harmonized System.
What is the import duty on felt paper and paperboard in the UK?
Under the UK Global Tariff, imports under 4805.50 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 felt paper and paperboard in the EU?
Under the EU Combined Nomenclature, imports under 4805.50 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 felt paper and paperboard?
Indonesia, with US$16.2m in 2024 (31.4% 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 Germany (74%), Czechia (16%) and Italy (5%), out of total imports of £517.1k.