Heading · Chapter 48
4808: Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
Heading 4808 is divided into 3 six-digit subheadings and sits in chapter 48, paper and paperboard; articles of paper pulp, of paper or of paperboard.
Duty rates compared
UK Free Third-country duty 3 tariff lines 
EU Free Third-country duty 3 tariff lines 
Türkiye Free Third-country duty 4 tariff lines 
USA Free General (MFN) 5 tariff lines 
Canada Free General (MFN) 3 tariff lines 
Mexico Free General (MFN) 4 tariff lines 
Brazil 10.8% General (MFN) 3 tariff lines 
Argentina 10.8% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 3 tariff lines 
New Zealand Free General (MFN) 9 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan Free General (MFN) 6 tariff lines 
GCC 5% General (MFN) 7 tariff lines 
Switzerland Free General (MFN) 3 tariff lines 
Norway Free General (MFN) 3 tariff lines 
North Macedonia Free General (MFN) 3 tariff lines 
Nigeria 10% General (MFN) 3 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$990kUS$990k+US$10m+US$34m+> US$104m
Exports: 136
- United States: US$532m
- Germany: US$440m
- France: US$158m
- China: US$104m
- Poland: US$79m
- Czechia: US$76m
- Switzerland: US$75m
- United Kingdom: US$71m
- Italy: US$66m
- Netherlands: US$61m
- Canada: US$48m
- Spain: US$37m
- Austria: US$34m
- Sweden: US$34m
- Belgium: US$31m
- Saudi Arabia: US$27m
- Denmark: US$24m
- Croatia: US$20m
- Vietnam: US$17m
- South Korea: US$17m
- Romania: US$16m
- Latvia: US$14m
- Ukraine: US$13m
- Türkiye: US$13m
- Morocco: US$12m
- Serbia: US$11m
- Taiwan: US$11m
- Brazil: US$11m
- Malaysia: US$11m
- Slovakia: US$11m
- Mexico: US$10m
- India: US$10m
- Thailand: US$10m
- Lithuania: US$10m
- Japan: US$9m
- Greece: US$8m
- Portugal: US$7m
- Costa Rica: US$6m
- Slovenia: US$6m
- Hungary: US$6m
- South Africa: US$5m
- Ireland: US$5m
- North Macedonia: US$5m
- El Salvador: US$5m
- Bosnia & Herzegovina: US$5m
- Finland: US$5m
- Bahrain: US$4m
- Russia: US$4m
- Argentina: US$3m
- Singapore: US$3m
- Chile: US$3m
- Indonesia: US$3m
- United Arab Emirates: US$2m
- New Zealand: US$2m
- Bulgaria: US$2m
- Pakistan: US$2m
- Tunisia: US$2m
- Estonia: US$2m
- Hong Kong SAR China: US$1m
- Philippines: US$1m
Trade value (US$) no reported trade < US$829kUS$829k+US$6m+US$22m+> US$86m
Imports: 206
- Canada: US$262m
- Mexico: US$255m
- Poland: US$152m
- Netherlands: US$147m
- Germany: US$90m
- United States: US$87m
- Belgium: US$86m
- France: US$77m
- Czechia: US$74m
- Italy: US$68m
- Austria: US$68m
- Hungary: US$60m
- China: US$53m
- United Kingdom: US$49m
- Slovakia: US$46m
- Ireland: US$31m
- Switzerland: US$29m
- Denmark: US$24m
- Spain: US$22m
- India: US$22m
- Cambodia: US$22m
- South Korea: US$21m
- Slovenia: US$21m
- Lithuania: US$19m
- Bosnia & Herzegovina: US$17m
- Greece: US$16m
- Jordan: US$15m
- Vietnam: US$15m
- Saudi Arabia: US$15m
- Serbia: US$14m
- Estonia: US$12m
- Brazil: US$12m
- Singapore: US$11m
- Sweden: US$11m
- Philippines: US$11m
- Croatia: US$11m
- Malaysia: US$10m
- Morocco: US$10m
- Hong Kong SAR China: US$10m
- Argentina: US$10m
- Cameroon: US$9m
- Türkiye: US$9m
- Finland: US$9m
- Yemen: US$9m
- Romania: US$8m
- United Arab Emirates: US$8m
- Australia: US$7m
- Indonesia: US$7m
- Nicaragua: US$7m
- Portugal: US$6m
- Thailand: US$6m
- Mauritania: US$6m
- Taiwan: US$6m
- North Macedonia: US$6m
- Norway: US$6m
- Albania: US$6m
- Tunisia: US$5m
- Chile: US$5m
- South Africa: US$5m
- Peru: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$532m | 23.8% |
| 2 |  Germany | US$440m | 19.7% |
| 3 |  France | US$158m | 7.1% |
| 4 |  China | US$104m | 4.6% |
| 5 |  Poland | US$79m | 3.5% |
| 6 |  Czechia | US$76m | 3.4% |
| 7 | Switzerland | US$75m | 3.4% |
| 8 | United Kingdom | US$71m | 3.2% |
| 9 |  Italy | US$66m | 2.9% |
| 10 |  Netherlands | US$61m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Canada | US$262m | 11.7% |
| 2 | Mexico | US$255m | 11.4% |
| 3 | Poland | US$152m | 6.8% |
| 4 | Netherlands | US$147m | 6.6% |
| 5 | Germany | US$90m | 4% |
| 6 | United States | US$87m | 3.9% |
| 7 |  Belgium | US$86m | 3.8% |
| 8 | France | US$77m | 3.4% |
| 9 | Czechia | US$74m | 3.3% |
| 10 | Italy | US$68m | 3.1% |
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 divides heading 4808 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, heading 4808 covers 3 tariff lines and the duty is duty-free.
The Turkish Customs Tariff Schedule divides heading 4808 into 4 tariff lines; the duty is duty-free.
In the Harmonized Tariff Schedule of the United States, heading 4808 covers 5 tariff lines and the duty is duty-free.
The Customs Tariff of Canada divides heading 4808 into 3 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 4808 covers 4 tariff lines and the duty is duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 4808 into 3 tariff lines; the duty is 10.8%.
In the Argentine Tariff (NCM-SIM), heading 4808 covers 3 tariff lines and the duty is 10.8%.
The Customs Tariff of Peru divides heading 4808 into 3 tariff lines; the duty is 6%.
In the Working Tariff Document of New Zealand, heading 4808 covers 9 tariff lines and the duty is duty-free.
The Customs Tariff Schedules of Japan divides heading 4808 into 3 tariff lines; the duty is duty-free.
In the Customs Import Tariff of Taiwan, heading 4808 covers 6 tariff lines and the duty is duty-free.
The GCC Common Customs Tariff divides heading 4808 into 7 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 4808 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 4808 into 3 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 4808 covers 3 tariff lines and the duty is duty-free.
The ECOWAS Common External Tariff (Nigeria) divides heading 4808 into 3 tariff lines; the duty is 10%.
In 2024, countries exported heading 4808 goods worth US$2bn (+0.5% year on year).
The largest exporter was the United States (US$532m), followed by Germany.
The biggest buyer was Canada, with imports of US$262m.
The United Kingdom ranked 8th among 136 exporters with US$71m.
The United Kingdom imported US$49m.
Products classified here
Questions and answers
What is the HS code for paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803?
Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 fall under HS heading 4808, part of chapter 48, in section X of the Harmonized System.
What is the import duty on paper and paperboard, corrugated in the UK?
Under the UK Global Tariff, imports under 4808 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 paper and paperboard, corrugated in the EU?
Under the EU Combined Nomenclature, imports under 4808 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 paper and paperboard, corrugated?
The United States, with US$532m in 2024 (23.8% of world exports).