Subheading · Chapter 48 · Heading 4811

4811.10

4811.10: Tarred, bituminised or asphalted paper and paperboard

4811.10 is a six-digit subheading of heading 4811, paper, paperboard, cellulose wadding and webs of cellulose fibres, coated…, chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4811 10 00 00 Tarred, bituminised or asphalted paper and paperboard 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)

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 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£556k-33.6% · previous 12 months
Average import price£2.86 per kg
Jan 2024: £54kFeb 2024: £208kMar 2024: £25kApr 2024: £79kMay 2024: £59kJun 2024: £32kJul 2024: £44kAug 2024: £6kSept 2024: £24kOct 2024: £120kNov 2024: £30kDec 2024: £73kJan 2025: £66kFeb 2025: £32kMar 2025: £66kApr 2025: £93kMay 2025: £62kJun 2025: £70kJul 2025: £101kAug 2025: £98kSept 2025: £113kOct 2025: £62kNov 2025: £93kDec 2025: £7kJan 2026: £49kFeb 2026: £10kMar 2026: £31kApr 2026: £12kMay 2026: £11kJun 2026: £82kJul 2026: £71kAug 2026: £14k 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
Spain £221k 39.9% -32.7%
United States £165k 29.6% -33.5%
China £70k 12.7% +6.5%
Sweden £35k 6.3% +1,296%
Italy £28k 5.1% -31.2%
Poland £17k 3% +969.2%
South Korea £4k 0.8% —
France £4k 0.8% -17.6%

Same subheading in other tariffs

World trade in 2024

4811.10 · US$62m

Trade value (US$) no reported trade < US$92kUS$92k+US$468k+US$2m+> US$7m

Exports: 89
  1. China: US$9m
  2. Canada: US$9m
  3. United States: US$7m
  4. Italy: US$6m
  5. Czechia: US$5m
  6. Germany: US$4m
  7. Spain: US$2m
  8. Poland: US$2m
  9. Austria: US$2m
  10. Belgium: US$2m
  11. Lithuania: US$1m
  12. South Africa: US$1m
  13. France: US$1m
  14. United Kingdom: US$992k
  15. Sweden: US$851k
  16. Malaysia: US$731k
  17. Estonia: US$650k
  18. Japan: US$633k
  19. Türkiye: US$608k
  20. Pakistan: US$549k
  21. India: US$476k
  22. Netherlands: US$469k
  23. Brazil: US$345k
  24. Costa Rica: US$344k
  25. Argentina: US$326k
  26. Taiwan: US$248k
  27. Finland: US$245k
  28. Mexico: US$240k
  29. Ireland: US$229k
  30. South Korea: US$222k
  31. Slovenia: US$179k
  32. Côte d’Ivoire: US$171k
  33. Switzerland: US$164k
  34. Hong Kong SAR China: US$153k
  35. Chile: US$140k
  36. Portugal: US$120k
  37. Vietnam: US$112k
  38. Thailand: US$110k
  39. Ukraine: US$108k
  40. Guatemala: US$103k
  41. Norway: US$100k
  42. United Arab Emirates: US$94k
  43. Denmark: US$92k
  44. Slovakia: US$85k
  45. Egypt: US$83k
  46. Belarus: US$81k
  47. Malta: US$68k
  48. Greece: US$63k
  49. Serbia: US$63k
  50. Singapore: US$55k
  51. Indonesia: US$44k
  52. Russia: US$31k
  53. Croatia: US$22k
  54. North Macedonia: US$21k
  55. Marshall Islands: US$16k
  56. Tunisia: US$14k
  57. Hungary: US$11k
  58. Colombia: US$10k
  59. Latvia: US$8k
  60. Fiji: US$8k

Top exporters

RankCountryValueShare
1 China US$9m 14.8%
2 Canada US$9m 14.1%
3 United States US$7m 11.2%
4 Italy US$6m 8.9%
5 Czechia US$5m 7.8%
6 Germany US$4m 6.5%
7 Spain US$2m 3.6%
8 Poland US$2m 3.4%
9 Austria US$2m 3.3%
10 Belgium US$2m 2.9%

Top importers

RankCountryValueShare
1 United States US$11m 17%
2 Germany US$5m 8.7%
3 Thailand US$3m 5.6%
4 France US$3m 5.2%
5 Nigeria US$3m 5.1%
6 Mexico US$2m 3.6%
7 Estonia US$2m 3.2%
8 Indonesia US$2m 2.9%
9 Denmark US$2m 2.8%
10 Romania US$2m 2.7%

Import duty on this product around the world 165

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.

  • 6%median duty
  • 38number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bangladesh, Bermuda

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 14% 12% – 16% 2023 · HS 2017
Armenia 7% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 7% 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% 12% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 6.8% 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 15% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 7.5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 7.5% 0% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 7.5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 10% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 7% 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 2.9%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 7.5% 5% – 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 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 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 20% 2023
New Zealand 0% 2023
Nicaragua 7.5% 0% – 10% 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 0% 2017 · HS 2017
Panama 8.8% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 14% 12% – 16% 2023 · HS 2017
Peru 2% 0% – 6% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 7% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 10% 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 22% 3% – 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 4%* 2023
Syria 20% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 10% 2023
Thailand 7% 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 14% 12% – 16% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 14% 12% – 16% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 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
64173 Tarred, bituminised/asphalted paper & paperboard
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
20174811.10unchanged
20124811.10unchanged
20074811.10unchanged
20024811.10, 4815.00changed
19964811.10, 4815.00, 4823.90changed
19924811.10, 4815.00, 4823.30, 4823.90changed

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. GB Sanctions · Applies from:

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

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

Rule changes →

Subheading 4811.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4811.10; 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 these goods worth £555.6k (down 34% on the year before), at an average of £2.86 per kg; Spain supplied 40%, followed by United States.

World trade in these goods reached US$62m in 2024, down 7.8% on 2023.

China was the largest exporter with 14.8% of the total, ahead of Canada.

Questions and answers

What is the HS code for tarred, bituminised or asphalted paper and paperboard?

Tarred, bituminised or asphalted paper and paperboard fall under HS subheading 4811.10, part of heading 4811, in section X of the Harmonized System.

What is the import duty on tarred, bituminised or asphalted paper and… in the UK?

Under the UK Global Tariff, imports under 4811.10 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 tarred, bituminised or asphalted paper and… in the EU?

Under the EU Combined Nomenclature, imports under 4811.10 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 tarred, bituminised or asphalted paper and…?

China, with US$9m in 2024 (14.8% 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 Spain (40%), United States (30%) and China (13%), out of total imports of £555.6k.

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