4810.92: Other paper and paperboard: multi-ply

1. 4810 92 00 00 Multi-ply
2. 4810 92 10 00 Each layer bleached Free
3. 4810 92 30 00 With only one outer layer bleached Free
4. 4810 92 90 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£343.8m-3.2% · previous 12 months

Average import price£0.82 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Finland	£119.4m	34.7%	-9.6%
Sweden	£117m	34%	+10.8%
Germany	£32.3m	9.4%	-3.9%
Netherlands	£24.7m	7.2%	-5.2%
Austria	£15m	4.4%	-2.9%
Chile	£14.2m	4.1%	-21.5%
China	£5.6m	1.6%	+26.4%
India	£2.9m	0.8%	+22.4%

Same subheading in other tariffs

EU Free Third-country duty 3 tariff lines Türkiye 60% Third-country duty 3 tariff lines USA Free General (MFN) 4 tariff lines Canada Free Third-country duty 3 tariff lines Mexico 25% Third-country duty 1 tariff line Brazil 12.6% – 14.4% Third-country duty 2 tariff lines · average 13.5% Argentina 12.6% – 16% Third-country duty 3 tariff lines · average 13.7% Peru Free Third-country duty 1 tariff line New Zealand Free Third-country duty 6 tariff lines Japan Free Third-country duty 1 tariff line Taiwan Free Third-country duty 7 tariff lines GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia Free Third-country duty 3 tariff lines Nigeria 10% Third-country duty 2 tariff lines

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Sweden	US$3bn	27.2%
2	Finland	US$2bn	17%
3	China	US$2bn	15.1%
4	Germany	US$696m	6.5%
5	Chile	US$372m	3.5%
6	South Korea	US$313m	2.9%
7	Austria	US$305m	2.9%
8	Canada	US$291m	2.7%
9	Netherlands	US$193m	1.8%
10	Indonesia	US$189m	1.8%

Top importers

Rank	Country	Value	Share
1	Germany	US$1bn	10.4%
2	United States	US$999m	9.4%
3	Italy	US$581m	5.4%
4	Poland	US$535m	5%
5	France	US$462m	4.3%
6	United Kingdom	US$458m	4.3%
7	Vietnam	US$447m	4.2%
8	China	US$402m	3.8%
9	Türkiye	US$381m	3.6%
10	Belgium	US$351m	3.3%

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
• 40number of duty-free countries (MFN)
• 45%highest: Bahamas, Bermuda, Liechtenstein

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	5%		2023
Aruba	12%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	5%		2023
Bangladesh	15%		2023 · HS 2017
Barbados	5%		2022 · HS 2017
Belarus	5%		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	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	10%		2023 · HS 2017
Comoros	5%		2021 · HS 2017
Congo - Brazzaville	5%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	4.5%	0% – 9%	2023
Côte d’Ivoire	10%		2023 · HS 2017
Cuba	15%		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	19%	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	15%		2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	0%		2023
Japan	0%		2023
Jordan	1.7%	0% – 5%	2023
Kazakhstan	5%		2023
Kenya	10%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	5%		2021 · HS 2017
Laos	5%		2023 · HS 2017
Lebanon	3.3%	0% – 5%	2020 · HS 2017
Lesotho	0%		2023
Liberia	10%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	23%*	16% – 29%	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	0%		2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	0%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	5%		2023 · HS 2017
Morocco	14%	10% – 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	7.5%	0% – 15%	2023
Papua New Guinea	0%		2023
Paraguay	15%	14% – 16%	2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	1%		2023
Qatar	5%		2023
Russia	5%		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	20%*	14% – 25%	2023
Syria	1%		2020 · HS 2012
Tajikistan	7%		2021 · HS 2012
Tanzania	10%		2023
Thailand	4%	3% – 5%	2023
Togo	10%		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	8%	0% – 16%	2023 · HS 2017
Uzbekistan	0%		2021 · HS 2017
Vanuatu	10%		2023
Venezuela	15%	14% – 16%	2023 · HS 2017
Vietnam	10%		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

64177 Other paper & paperboard

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

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)

Binding rulings for similar goods 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.

1. Tariff change 11 July 2026

   İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11506)

   RG 11.07.2026 sayı 33307 · Karar 11506 · Source: resmigazete.gov.tr

2. Sanctions 19 May 2026 · Applies from: 20 May 2026

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

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

Rule changes →

Questions and answers