Subheading · Chapter 48 · Heading 4810
4810.22: Paper and paperboard of a kind used for writing, printing: lightweight coated paper
Lightweight coated paper (LWC)
Official description Lightweight coated paper
4810.22 is the HS subheading for lightweight coated paper (LWC), under heading 4810 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4810 22 00 00 Lightweight coated paper Free
- 4810 22 00 20 With a weight of 70 g/m² or more but not exceeding 400 g/m² and brightness of more than 84 (measured according to iso 2470-1), excluding multi-ply paper, multi-ply paperboard, kraft paper, kraft paperboard and rolls suitable for use in web-fed presses Free
- 4810 22 00 80 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
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 |
|---|---|---|---|
 Finland | £19.5m | 61.8% | -16.9% |
 Austria | £5.6m | 17.7% | +22% |
 Germany | £3.5m | 11.1% | -41.4% |
 Netherlands | £830k | 2.6% | +0.9% |
 Switzerland | £620k | 2% | -62.3% |
 Spain | £533k | 1.7% | -39% |
 Belgium | £444k | 1.4% | +221.1% |
 United States | £193k | 0.6% | -27.1% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 2 tariff lines USA Free General (MFN) 4 tariff lines 
Canada Free General (MFN) 2 tariff lines 
Mexico Free General (MFN) 2 tariff lines 
Brazil 12.6% – 14.4% General (MFN) 2 tariff lines · average 13.5% 
Argentina 12.6% – 16% General (MFN) 7 tariff lines · average 15% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 6 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 12 tariff lines 
GCC 5% General (MFN) 4 tariff lines Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$209kUS$209k+US$3m+US$32m+> US$212m
Exports: 91
- Finland: US$652m
- Germany: US$391m
- Canada: US$212m
- Austria: US$138m
- Switzerland: US$94m
- China: US$57m
- United Kingdom: US$56m
- United States: US$43m
- Netherlands: US$32m
- Belgium: US$19m
- Sweden: US$15m
- Italy: US$14m
- Spain: US$13m
- Japan: US$12m
- Poland: US$11m
- Australia: US$7m
- South Korea: US$6m
- France: US$5m
- Slovenia: US$4m
- Brazil: US$4m
- Norway: US$3m
- Chile: US$3m
- New Zealand: US$1m
- India: US$1m
- Indonesia: US$1m
- Türkiye: US$974k
- Czechia: US$869k
- Slovakia: US$861k
- Portugal: US$766k
- Guatemala: US$554k
- Hungary: US$531k
- Bosnia & Herzegovina: US$520k
- Vietnam: US$374k
- Lithuania: US$341k
- Hong Kong SAR China: US$318k
- Malaysia: US$264k
- Ireland: US$240k
- South Africa: US$231k
- Singapore: US$229k
- Denmark: US$223k
- United Arab Emirates: US$215k
- North Macedonia: US$209k
- Sri Lanka: US$209k
- Philippines: US$188k
- St Helena: US$176k
- Russia: US$149k
- Thailand: US$132k
- Taiwan: US$124k
- Jordan: US$104k
- Mexico: US$94k
- British Virgin Islands: US$93k
- El Salvador: US$82k
- Romania: US$76k
- Israel: US$65k
- Bulgaria: US$64k
- Egypt: US$50k
- Croatia: US$47k
- Estonia: US$31k
- Greece: US$30k
- Latvia: US$23k
Trade value (US$) no reported trade < US$318kUS$318k+US$4m+US$19m+> US$68m
Imports: 174
- United States: US$367m
- Germany: US$208m
- France: US$199m
- Poland: US$129m
- Belgium: US$99m
- Mexico: US$68m
- Italy: US$63m
- Spain: US$62m
- United Kingdom: US$48m
- India: US$38m
- Netherlands: US$34m
- Czechia: US$31m
- Austria: US$27m
- Australia: US$26m
- Japan: US$24m
- Slovakia: US$24m
- Egypt: US$24m
- South Korea: US$19m
- Colombia: US$18m
- United Arab Emirates: US$15m
- Sweden: US$15m
- South Africa: US$14m
- Switzerland: US$14m
- Denmark: US$13m
- Canada: US$13m
- Türkiye: US$11m
- Hungary: US$11m
- Guatemala: US$11m
- Israel: US$11m
- Taiwan: US$11m
- Peru: US$11m
- Saudi Arabia: US$9m
- Portugal: US$9m
- Indonesia: US$7m
- Vietnam: US$7m
- Dominican Republic: US$7m
- New Zealand: US$6m
- Greece: US$6m
- China: US$6m
- Croatia: US$5m
- Lithuania: US$5m
- Philippines: US$5m
- Estonia: US$4m
- Ukraine: US$4m
- Iraq: US$4m
- Malaysia: US$3m
- Chile: US$3m
- Slovenia: US$3m
- Ecuador: US$3m
- Argentina: US$3m
- Latvia: US$3m
- Finland: US$3m
- Serbia: US$3m
- Norway: US$2m
- Romania: US$2m
- Qatar: US$2m
- Nigeria: US$2m
- Bulgaria: US$2m
- Brazil: US$2m
- Hong Kong SAR China: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Finland | US$652m | 36.1% |
| 2 | Germany | US$391m | 21.6% |
| 3 | Canada | US$212m | 11.8% |
| 4 | Austria | US$138m | 7.6% |
| 5 | Switzerland | US$94m | 5.2% |
| 6 |  China | US$57m | 3.2% |
| 7 | United Kingdom | US$56m | 3.1% |
| 8 | United States | US$43m | 2.4% |
| 9 | Netherlands | US$32m | 1.8% |
| 10 | Belgium | US$19m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$367m | 20.3% |
| 2 | Germany | US$208m | 11.5% |
| 3 |  France | US$199m | 11% |
| 4 |  Poland | US$129m | 7.1% |
| 5 | Belgium | US$99m | 5.5% |
| 6 | Mexico | US$68m | 3.8% |
| 7 |  Italy | US$63m | 3.5% |
| 8 | Spain | US$62m | 3.4% |
| 9 | United Kingdom | US$48m | 2.7% |
| 10 |  India | US$38m | 2.1% |
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
- 43number of duty-free countries (MFN)
- 32%highest: Liechtenstein, Fiji, Bermuda
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 15% | 14% – 16% | 2023 · HS 2017 |
 Armenia | 7.5% | 5% – 10% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 20% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 15% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 7.5% | 5% – 10% | 2021 · HS 2017 |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 15% | 14% – 16% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 6.3% | 0% – 9% | 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 | 5% | 0% – 10% | 2022 |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 25% | 5% – 32% | 2023 |
 Gabon | 5% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 5% | 0% – 10% | 2023 |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 5% | 0% – 10% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 10% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 7.5% | 5% – 10% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 32%* | 26% – 38% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 10% | 0% – 20% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 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 | 5% | 0% – 10% | 2023 |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 11% | 0% – 15% | 2023 |
 Papua New Guinea | 5% | 0% – 10% | 2023 |
 Paraguay | 14% | 11% – 16% | 2023 · HS 2017 |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 1% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 7.5% | 5% – 10% | 2021 · HS 2017 |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 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 | 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 | 22% | 3% – 40% | 2021 · HS 2017 |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 22%* | 18% – 27% | 2023 |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 7% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 0% | 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 | 15% | 14% – 16% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 15% | 14% – 16% | 2023 · HS 2017 |
 Vietnam | 5% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 15% | 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
- 64134 Paper & paperboard of a kind used for writing, printing/other graphic purposes, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical/chemi-mechanical process
- End use (BEC Rev. 5)
- Intermediate goods · BEC 611220
- CPC 2.1 product
- 32143 Paper and paperboard coated with kaolin or with other inorganic substances
- ISIC Rev. 4 activity
- 1701 Manufacture of pulp, paper and paperboard
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4810.22 | unchanged |
| 2012 | 4810.22 | unchanged |
| 2007 | 4810.22 | unchanged |
| 2002 | 4810.22 | unchanged |
| 1996 | 4810.21, 4823.40, 4823.51, 4823.59 | changed |
| 1992 | 4810.21, 4823.40, 4823.51, 4823.59 | changed |
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 4810.22 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4810.22; 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 lightweight coated paper (LWC) worth £31.5m (down 17% on the year before), at an average of £0.72 per kg; Finland supplied 62%, followed by Austria.
World trade in lightweight coated paper (LWC) reached US$2bn in 2024, down 12.6% on 2023.
Finland was the largest exporter with 36.1% of the total, ahead of Germany.
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 of a kind used for writing, printing: lightweight coated paper?
Paper and paperboard of a kind used for writing, printing: lightweight coated paper fall under HS subheading 4810.22, part of heading 4810, in section X of the Harmonized System.
What is the import duty on paper and paperboard of a kind used for writing… in the UK?
Under the UK Global Tariff, imports under 4810.22 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 of a kind used for writing… in the EU?
Under the EU Combined Nomenclature, imports under 4810.22 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 of a kind used for writing…?
Finland, with US$652m in 2024 (36.1% of world exports).
Which countries can export lightweight coated paper (LWC) 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 lightweight coated paper (LWC)?
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 lightweight coated paper (LWC) from?
In the 12 months to August 2026, the largest suppliers were Finland (62%), Austria (18%) and Germany (11%), out of total imports of £31.5m.