Heading · Chapter 48
4810: Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
10 subheadings make up heading 4810 in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).
Duty rates compared
UK Free Third-country duty 23 tariff lines 
EU Free Third-country duty 15 tariff lines 
Türkiye Free – 60% Third-country duty 21 tariff lines · average 15.2% 
USA Free General (MFN) 43 tariff lines 
Canada Free General (MFN) 20 tariff lines 
Mexico Free – 25% General (MFN) 17 tariff lines · average 12.1% 
Brazil Free – 14.4% General (MFN) 31 tariff lines · average 11.2% 
Argentina Free – 16% General (MFN) 79 tariff lines · average 12.8% 
Peru Free – 6% General (MFN) 13 tariff lines · average 0.5% 
New Zealand Free General (MFN) 61 tariff lines 
Japan Free General (MFN) 11 tariff lines 
Taiwan Free General (MFN) 71 tariff lines 
GCC 5% General (MFN) 16 tariff lines 
Switzerland Free General (MFN) 10 tariff lines 
Norway Free General (MFN) 10 tariff lines 
North Macedonia Free General (MFN) 15 tariff lines 
Nigeria 10% – 20% General (MFN) 18 tariff lines · average 11.1% Subheadings 10
- 4810.13Paper and paperboard of a kind used for writing, printing: in rollsCoated woodfree paper in rolls
- 4810.14In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state
- 4810.19Paper and paperboard of a kind used for writing, printing: otherOther coated woodfree printing paper
- 4810.22Paper and paperboard of a kind used for writing, printing: lightweight coated paperLightweight coated paper (LWC)
- 4810.29Paper and paperboard of a kind used for writing, printing: otherOther coated mechanical printing paper
- 4810.31Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
- 4810.32Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
- 4810.39Kraft paper and paperboard, other than that of a kind used: other
- 4810.92Other paper and paperboard: multi-plyCoated multi-ply paperboard
- 4810.99Other paper and paperboard: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$661kUS$661k+US$19m+US$419m+> US$2bn
Exports: 158
- China: US$4bn
- Finland: US$4bn
- Sweden: US$3bn
- Germany: US$3bn
- United States: US$2bn
- Austria: US$2bn
- South Korea: US$1bn
- Italy: US$999m
- Netherlands: US$562m
- Canada: US$560m
- Brazil: US$532m
- Japan: US$504m
- Spain: US$498m
- India: US$425m
- Indonesia: US$419m
- Chile: US$385m
- Slovenia: US$345m
- Belgium: US$327m
- France: US$282m
- United Kingdom: US$264m
- Poland: US$227m
- Taiwan: US$181m
- Malaysia: US$155m
- Singapore: US$118m
- Switzerland: US$107m
- Serbia: US$107m
- New Zealand: US$102m
- Türkiye: US$80m
- Greece: US$57m
- Czechia: US$52m
- Mexico: US$35m
- Thailand: US$34m
- Egypt: US$33m
- Vietnam: US$32m
- Portugal: US$27m
- Australia: US$24m
- Hong Kong SAR China: US$24m
- Denmark: US$19m
- South Africa: US$19m
- Lithuania: US$14m
- Honduras: US$11m
- Luxembourg: US$11m
- Colombia: US$10m
- Russia: US$8m
- United Arab Emirates: US$8m
- Bulgaria: US$8m
- Ireland: US$7m
- Belarus: US$7m
- Ukraine: US$6m
- Romania: US$6m
- Norway: US$6m
- Hungary: US$5m
- Latvia: US$5m
- Saudi Arabia: US$5m
- Slovakia: US$5m
- Estonia: US$4m
- Sri Lanka: US$4m
- Croatia: US$3m
- El Salvador: US$3m
- Pakistan: US$3m
Trade value (US$) no reported trade < US$7mUS$7m+US$83m+US$295m+> US$884m
Imports: 218
- United States: US$3bn
- Germany: US$2bn
- France: US$1bn
- United Kingdom: US$1bn
- Poland: US$1bn
- Italy: US$1bn
- China: US$884m
- India: US$871m
- Mexico: US$868m
- Vietnam: US$805m
- Belgium: US$778m
- Spain: US$774m
- Canada: US$733m
- Netherlands: US$683m
- Türkiye: US$643m
- United Arab Emirates: US$487m
- Saudi Arabia: US$406m
- Thailand: US$372m
- Czechia: US$366m
- Malaysia: US$305m
- Australia: US$305m
- Austria: US$295m
- Egypt: US$287m
- Bangladesh: US$264m
- Japan: US$261m
- Taiwan: US$256m
- Brazil: US$247m
- Indonesia: US$242m
- Philippines: US$236m
- Russia: US$232m
- Hungary: US$224m
- Pakistan: US$220m
- Portugal: US$216m
- South Africa: US$207m
- Denmark: US$173m
- Argentina: US$155m
- Switzerland: US$149m
- South Korea: US$148m
- Colombia: US$147m
- Romania: US$146m
- Greece: US$140m
- Ukraine: US$135m
- Serbia: US$135m
- Peru: US$104m
- Sweden: US$102m
- Morocco: US$101m
- Israel: US$98m
- Hong Kong SAR China: US$97m
- Slovenia: US$95m
- Slovakia: US$93m
- Chile: US$88m
- Sri Lanka: US$87m
- Singapore: US$85m
- Algeria: US$83m
- Nigeria: US$81m
- Bulgaria: US$76m
- Ireland: US$75m
- Lithuania: US$70m
- Croatia: US$67m
- Cambodia: US$65m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$4bn | 15.5% |
| 2 |  Finland | US$4bn | 13.4% |
| 3 |  Sweden | US$3bn | 13.2% |
| 4 |  Germany | US$3bn | 11.3% |
| 5 | United States | US$2bn | 6.8% |
| 6 |  Austria | US$2bn | 6% |
| 7 |  South Korea | US$1bn | 4.6% |
| 8 |  Italy | US$999m | 3.8% |
| 9 |  Netherlands | US$562m | 2.1% |
| 10 | Canada | US$560m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$3bn | 9.8% |
| 2 | Germany | US$2bn | 9% |
| 3 |  France | US$1bn | 5% |
| 4 | United Kingdom | US$1bn | 4.7% |
| 5 |  Poland | US$1bn | 4.5% |
| 6 | Italy | US$1bn | 4% |
| 7 | China | US$884m | 3.4% |
| 8 |  India | US$871m | 3.3% |
| 9 | Mexico | US$868m | 3.3% |
| 10 |  Vietnam | US$805m | 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
In the UK Global Tariff, heading 4810 covers 23 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 4810 into 15 tariff lines; the duty is duty-free.
In the Turkish Customs Tariff Schedule, heading 4810 covers 21 tariff lines and the duty is between 0% and 60%. 15 of them are duty-free.
The Harmonized Tariff Schedule of the United States divides heading 4810 into 43 tariff lines; the duty is duty-free.
In the Customs Tariff of Canada, heading 4810 covers 20 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 4810 into 17 tariff lines; the duty is between 0% and 25% (average 12.1%). 8 of them are duty-free.
In the Brazilian Tariff (NCM/TEC), heading 4810 covers 31 tariff lines and the duty is between 0% and 14.4%. 5 of them are duty-free.
The Argentine Tariff (NCM-SIM) divides heading 4810 into 79 tariff lines; the duty is between 0% and 16% (average 12.8%). 5 of them are duty-free.
In the Customs Tariff of Peru, heading 4810 covers 13 tariff lines and the duty is between 0% and 6%. 12 of them are duty-free.
The Working Tariff Document of New Zealand divides heading 4810 into 61 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 4810 covers 11 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 4810 into 71 tariff lines; the duty is duty-free.
In the GCC Common Customs Tariff, heading 4810 covers 16 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 4810 into 10 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 4810 covers 10 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 4810 into 15 tariff lines; the duty is duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 4810 covers 18 tariff lines and the duty is between 10% and 20%.
World trade in heading 4810 goods reached US$26bn in 2024, up 1.1% on 2023.
China was the largest exporter with 15.5% of the total, ahead of Finland.
The United States imported the most (US$3bn).
The United Kingdom ranked 20th among 158 exporters with US$264m.
The United Kingdom imported US$1bn.
Legal notes
Subheading notes
1. For the purposes of subheadings 480411 and 480419, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
| Weight (g/m2) | Minimum Mullen bursting strength (kPa) |
|---|---|
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
2. For the purposes of subheadings 480421 and 480429, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
(b) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
Weight (g/m2) Minimum tear (mN) Minimum tensile (kN/m) Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction 60 700 1510 1,9 6,0 70 830 1790 2,3 7,2 80 965 2070 2,8 8,3 100 1230 2635 3,7 10,6 115 1425 3060 4,4 12,3
3. For the purposes of subheading 480511, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.
4. Subheading 480512 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.
5. Subheadings 480524 and 480525 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.
6. For the purposes of subheading 480530, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.
7. For the purposes of subheading 481022, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
Questions and answers
What is the HS code for paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size?
Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size fall under HS heading 4810, part of chapter 48, in section X of the Harmonized System.
What is the import duty on paper and paperboard, coated on one or both sides… in the UK?
Under the UK Global Tariff, imports under 4810 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, coated on one or both sides… in the EU?
Under the EU Combined Nomenclature, imports under 4810 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, coated on one or both sides…?
China, with US$4bn in 2024 (15.5% of world exports).