Subheading · Chapter 48 · Heading 4805

4805.91

4805.91: Weighing 150 g/m2 or less

Other uncoated paper up to 150 g/m²

4805.91 is the HS subheading for other uncoated paper up to 150 g/m², under heading 4805 in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines 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 91 00 00 Weighing 150 g/m2 or less Free
  2. 4805 91 00 10 Decor paper with the following characteristics - weighing 30-150 g/m²; having an ash content between 5% and 50%; - having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres; - having a gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’). Free
  3. 4805 91 00 90 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
    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£39.9m-7.3% · previous 12 months
Average import price£0.99 per kg
Jan 2024: £2.8mFeb 2024: £2.9mMar 2024: £3.1mApr 2024: £3.7mMay 2024: £3.5mJun 2024: £3.9mJul 2024: £3.4mAug 2024: £3.6mSept 2024: £2.9mOct 2024: £4.2mNov 2024: £4.3mDec 2024: £3.2mJan 2025: £3.3mFeb 2025: £3mMar 2025: £3.3mApr 2025: £3mMay 2025: £3.9mJun 2025: £4mJul 2025: £3.8mAug 2025: £4.1mSept 2025: £2.8mOct 2025: £3.8mNov 2025: £4.4mDec 2025: £3.2mJan 2026: £3.2mFeb 2026: £3.8mMar 2026: £3.4mApr 2026: £3.3mMay 2026: £3.3mJun 2026: £3.4mJul 2026: £2.8mAug 2026: £2.6m 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 £17.7m 44.4% -8.1%
Italy £10.1m 25.3% +12.8%
France £3m 7.6% -5.1%
China £2.7m 6.6% +121.9%
Poland £1.8m 4.4% -25.8%
Spain £1.4m 3.5% -29.6%
Czechia £1.4m 3.5% -64.5%
Canada £560k 1.4% +143.4%

Same subheading in other tariffs

World trade in 2024

4805.91 · US$1.6bn

Trade value (US$) no reported trade < US$454kUS$454k+US$6m+US$50m+> US$136m

Exports: 102
  1. China: US$333m
  2. Germany: US$258m
  3. Canada: US$136m
  4. France: US$121m
  5. Poland: US$112m
  6. Japan: US$106m
  7. Italy: US$82m
  8. United States: US$78m
  9. Russia: US$51m
  10. Spain: US$50m
  11. South Korea: US$39m
  12. Austria: US$27m
  13. Czechia: US$25m
  14. United Kingdom: US$25m
  15. Indonesia: US$18m
  16. Netherlands: US$15m
  17. Finland: US$13m
  18. Sweden: US$13m
  19. Thailand: US$13m
  20. Chile: US$12m
  21. Malaysia: US$11m
  22. Türkiye: US$8m
  23. Denmark: US$8m
  24. Brazil: US$7m
  25. Saudi Arabia: US$6m
  26. Taiwan: US$6m
  27. Bosnia & Herzegovina: US$6m
  28. Slovakia: US$5m
  29. Croatia: US$5m
  30. India: US$4m
  31. Belgium: US$3m
  32. Belarus: US$3m
  33. South Africa: US$3m
  34. Colombia: US$3m
  35. Vietnam: US$2m
  36. Greece: US$2m
  37. Romania: US$2m
  38. Hungary: US$2m
  39. Portugal: US$1m
  40. Lithuania: US$1m
  41. Singapore: US$958k
  42. Pakistan: US$726k
  43. Hong Kong SAR China: US$681k
  44. Luxembourg: US$602k
  45. Bulgaria: US$585k
  46. Kuwait: US$547k
  47. Switzerland: US$531k
  48. Uzbekistan: US$468k
  49. North Macedonia: US$454k
  50. Cambodia: US$446k
  51. Slovenia: US$410k
  52. Mexico: US$336k
  53. Norway: US$303k
  54. United Arab Emirates: US$275k
  55. Jordan: US$262k
  56. Laos: US$210k
  57. Ukraine: US$184k
  58. Iran: US$183k
  59. Egypt: US$152k
  60. Australia: US$133k

Top exporters

RankCountryValueShare
1 China US$333m 20.5%
2 Germany US$258m 15.9%
3 Canada US$136m 8.4%
4 France US$121m 7.5%
5 Poland US$112m 6.9%
6 Japan US$106m 6.5%
7 Italy US$82m 5%
8 United States US$78m 4.8%
9 Russia US$51m 3.2%
10 Spain US$50m 3.1%

Top importers

RankCountryValueShare
1 United States US$178m 10.9%
2 China US$170m 10.5%
3 India US$119m 7.3%
4 Germany US$115m 7.1%
5 Türkiye US$71m 4.4%
6 Brazil US$67m 4.1%
7 Poland US$62m 3.8%
8 Belgium US$52m 3.2%
9 United Kingdom US$51m 3.1%
10 Vietnam US$48m 2.9%

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
  • 47number 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 12% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 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 10% 5% – 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 12% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 10% 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 2.5% 0% – 10% 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 0% 2023 · HS 2017
Egypt 10% 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 7.5% 5% – 10% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 10% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 6.7% 0% – 10% 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 10% 2.5% – 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 10% 0% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 7.5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 12% 2023 · HS 2017
Peru 2% 0% – 6% 2023 · HS 2017
Philippines 5% 1% – 7% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 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 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 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 7.9%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 10% 2023
Thailand 3.7% 3% – 5% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 12% 2023 · HS 2017
Vietnam 10% 5% – 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 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
64159 Other paper & paperboard, uncoated
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
20174805.91unchanged
20124805.91unchanged
20074805.91unchanged
20024805.91unchanged
19964805.21, 4805.22, 4805.23, 4805.29, 4805.60changed
19924805.21, 4805.22, 4805.23, 4805.29, 4805.60changed

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)

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. US Anti-dumping

    Certain Tissue Paper Products From the People's Republic of China: Initiation of Circumvention Inquiry of the Antidumping Duty Order

    FR Doc. 2026-16056 · 91 FR 50789 · Source: federalregister.gov

  2. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

In the UK Global Tariff, subheading 4805.91 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4805.91; 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 other uncoated paper up to 150 g/m² worth £39.9m (down 7% on the year before), at an average of £0.99 per kg; Germany supplied 44%, followed by Italy.

World trade in other uncoated paper up to 150 g/m² reached US$1.6bn in 2024, down 1.9% on 2023.

China was the largest exporter with 20.5% of the total, ahead of Germany.

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 4805.91, 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 4805.91 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 4805.91 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?

China, with US$333m in 2024 (20.5% of world exports).

Which countries can export other uncoated paper up to 150 g/m² 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 other uncoated paper up to 150 g/m²?

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 other uncoated paper up to 150 g/m² from?

In the 12 months to August 2026, the largest suppliers were Germany (44%), Italy (25%) and France (8%), out of total imports of £39.9m.

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