Subheading · Chapter 48 · Heading 4809

4809.90

4809.90: Carbon paper, self-copy paper and other copying or transfer: other

Official description Other

Subheading 4809.90 belongs to heading 4809 (carbon paper, self-copy paper and other copying or transfer papers) in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 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. 4809 90 00 00 Other Free
  2. 4809 90 00 10 Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat Free
  3. 4809 90 00 20 Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat Free
  4. 4809 90 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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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£9.9m+33.1% · previous 12 months
Average import price£1.62 per kg
Jan 2024: £134kFeb 2024: £418kMar 2024: £392kApr 2024: £258kMay 2024: £125kJun 2024: £582kJul 2024: £245kAug 2024: £185kSept 2024: £430kOct 2024: £1mNov 2024: £692kDec 2024: £460kJan 2025: £662kFeb 2025: £646kMar 2025: £606kApr 2025: £463kMay 2025: £352kJun 2025: £237kJul 2025: £1.2mAug 2025: £691kSept 2025: £784kOct 2025: £601kNov 2025: £397kDec 2025: £501kJan 2026: £901kFeb 2026: £574kMar 2026: £655kApr 2026: £1.5mMay 2026: £890kJun 2026: £1.2mJul 2026: £842kAug 2026: £1.1m 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
South Korea £6.9m 69.2% +67.6%
China £1.1m 11.2% -1.6%
United States £1.1m 10.7% +1.5%
Netherlands £466k 4.7% -26%
Japan £101k 1% +23.5%
Ireland £75k 0.8% -2.8%
United Kingdom £70k 0.7% +226.3%
Türkiye £51k 0.5% -59.9%

Same subheading in other tariffs

World trade in 2024

4809.90 · US$408m

Trade value (US$) no reported trade < US$104kUS$104k+US$651k+US$6m+> US$31m

Exports: 98
  1. China: US$173m
  2. South Korea: US$111m
  3. Netherlands: US$31m
  4. United States: US$13m
  5. Japan: US$11m
  6. Italy: US$8m
  7. Thailand: US$7m
  8. Indonesia: US$6m
  9. Germany: US$6m
  10. Spain: US$6m
  11. Brazil: US$5m
  12. Taiwan: US$4m
  13. Canada: US$3m
  14. United Kingdom: US$3m
  15. Finland: US$2m
  16. Türkiye: US$2m
  17. Hong Kong SAR China: US$2m
  18. France: US$1m
  19. Poland: US$1m
  20. Kenya: US$930k
  21. South Africa: US$812k
  22. India: US$707k
  23. Slovakia: US$661k
  24. El Salvador: US$651k
  25. Sweden: US$532k
  26. Morocco: US$518k
  27. Belgium: US$485k
  28. Portugal: US$462k
  29. Singapore: US$458k
  30. Switzerland: US$440k
  31. Guatemala: US$402k
  32. North Macedonia: US$337k
  33. Hungary: US$333k
  34. Denmark: US$332k
  35. Slovenia: US$315k
  36. New Zealand: US$308k
  37. Czechia: US$302k
  38. Russia: US$301k
  39. Austria: US$258k
  40. Malaysia: US$201k
  41. Ireland: US$153k
  42. Chile: US$148k
  43. Saudi Arabia: US$139k
  44. United Arab Emirates: US$130k
  45. Peru: US$112k
  46. Honduras: US$109k
  47. Bulgaria: US$105k
  48. Mexico: US$104k
  49. Colombia: US$101k
  50. Egypt: US$98k
  51. Australia: US$91k
  52. Lithuania: US$87k
  53. Croatia: US$76k
  54. Greece: US$72k
  55. Vietnam: US$64k
  56. Norway: US$52k
  57. Serbia: US$36k
  58. Armenia: US$33k
  59. Pakistan: US$31k
  60. Romania: US$25k

Top exporters

RankCountryValueShare
1 China US$173m 42.3%
2 South Korea US$111m 27.3%
3 Netherlands US$31m 7.5%
4 United States US$13m 3.3%
5 Japan US$11m 2.8%
6 Italy US$8m 1.9%
7 Thailand US$7m 1.8%
8 Indonesia US$6m 1.6%
9 Germany US$6m 1.5%
10 Spain US$6m 1.4%

Top importers

RankCountryValueShare
1 Indonesia US$36m 8.8%
2 United States US$23m 5.7%
3 Mexico US$21m 5.1%
4 India US$20m 4.9%
5 Philippines US$18m 4.3%
6 Colombia US$14m 3.4%
7 Pakistan US$14m 3.4%
8 Vietnam US$12m 3%
9 Russia US$12m 2.9%
10 Chile US$11m 2.6%

Import duty on this product around the world 164

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
  • 36number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bangladesh, Bermuda

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 1% 0% – 2% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 7.5% 5% – 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 7.5% 5% – 10% 2023
Chad 7.5% 5% – 10% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 7.5% 5% – 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 3.3% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 2022
Equatorial Guinea 7.5% 5% – 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
Gabon 7.5% 5% – 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 2.5% 0% – 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 10% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 13% 5% – 20% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 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 2.5% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 10% 2017 · HS 2017
Panama 2.5% 0% – 5% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 4% 1% – 7% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 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 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 18% 3% – 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 7.2%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 10% 2023
Thailand 3% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 5% 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 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 2023
Zimbabwe 0.2% 0.1% – 0.4% 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
64131 Carbon paper, self-copy paper & other copying/transfer papers (including coated/impregnated paper for duplicator stencils/offset plates), whether/not printed, in rolls/sheets
End use (BEC Rev. 5)
Intermediate goods · BEC 611220
CPC 2.1 product
32149 Other paper and paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, gummed or adhesive, covered, surface-coloured, surface-decorated or printed, in rolls or sheets
ISIC Rev. 4 activity
1701 Manufacture of pulp, paper and paperboard

Earlier HS editions

HSCode
20174809.90unchanged
20124809.90unchanged
20074809.90unchanged
20024809.10, 4809.90changed
19964809.10, 4809.90changed
19924809.10, 4809.90changed

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. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/2311 of 19 October 2026 imposing a definitive anti-dumping duty on imports of certain heavyweight thermal paper originating in the Republic of Korea following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R2311 · Source: eur-lex.europa.eu

  2. EU Countervailing duty · Applies from:

    Commission Implementing Regulation (EU) 2026/1914 of 5 August 2026 imposing a provisional countervailing duty on imports of certain lightweight thermal paper originating in the People’s Republic of China

    CELEX 32026R1914 · Source: eur-lex.europa.eu

  3. GB Sanctions · Applies from:

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

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

  4. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/313 of 6 February 2026 making imports of lightweight thermal paper originating in the People’s Republic of China subject to registration

    CELEX 32026R0313 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff divides subheading 4809.90 into 3 tariff lines; the duty is duty-free.

Subheading 4809.90 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 £9.9m between September 2025 and August 2026 (up 33% on the year before); South Korea supplied 69%, followed by China.

In 2024, countries exported these goods worth US$408m (−5.8% year on year).

The largest exporter was China (US$173m), followed by South Korea.

Questions and answers

What is the HS code for carbon paper, self-copy paper and other copying or transfer: other?

Carbon paper, self-copy paper and other copying or transfer: other fall under HS subheading 4809.90, part of heading 4809, in section X of the Harmonized System.

What is the import duty on carbon paper, self-copy paper and other copying… in the UK?

Under the UK Global Tariff, imports under 4809.90 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 carbon paper, self-copy paper and other copying… in the EU?

Under the EU Combined Nomenclature, imports under 4809.90 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 carbon paper, self-copy paper and other copying…?

China, with US$173m in 2024 (42.3% 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 South Korea (69%), China (11%) and United States (11%), out of total imports of £9.9m.

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