Subheading · Chapter 48 · Heading 4811
4811.59: Paper and paperboard, coated, impregnated or covered with: other
Plastic-coated paper and paperboard
Official description Other
4811.59 is the HS subheading for plastic-coated paper and paperboard, under heading 4811 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4811 59 00 00 Other Free
- 4811 59 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
- 4811 59 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 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 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 |
|---|---|---|---|
 Germany | £61.1m | 28% | +2.5% |
 Netherlands | £27.6m | 12.6% | +4.3% |
 Finland | £23m | 10.5% | -10% |
 Poland | £14.4m | 6.6% | +5.3% |
 Italy | £12.7m | 5.8% | +6.7% |
 Austria | £11.2m | 5.1% | +32.9% |
 Czechia | £11.1m | 5.1% | +11.6% |
 Spain | £10.5m | 4.8% | -1.2% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 4 tariff lines 
USA Free General (MFN) 3 tariff lines 
Canada Free General (MFN) 3 tariff lines 
Mexico Free – 5% General (MFN) 5 tariff lines · average 1% 
Brazil 10.8% – 14.4% General (MFN) 6 tariff lines · average 11.4% 
Argentina 10.8% – 16% General (MFN) 16 tariff lines · average 11.4% 
Peru Free – 6% General (MFN) 9 tariff lines · average 3.3% 
New Zealand Free General (MFN) 12 tariff lines 
Japan Free General (MFN) 2 tariff lines 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 3 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% – 20% General (MFN) 3 tariff lines · average 13.3% World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$34m+US$212m+> US$403m
Exports: 124
- Germany: US$1bn
- China: US$986m
- Italy: US$416m
- Poland: US$403m
- United States: US$315m
- France: US$287m
- Spain: US$285m
- Serbia: US$255m
- Sweden: US$252m
- Finland: US$244m
- Brazil: US$239m
- India: US$212m
- Türkiye: US$198m
- Vietnam: US$176m
- Japan: US$166m
- Netherlands: US$156m
- Singapore: US$149m
- Austria: US$135m
- Canada: US$134m
- South Korea: US$129m
- Hungary: US$127m
- Mexico: US$104m
- Czechia: US$101m
- Denmark: US$77m
- United Kingdom: US$67m
- Indonesia: US$67m
- Belgium: US$56m
- Pakistan: US$54m
- Malaysia: US$46m
- Thailand: US$34m
- Portugal: US$32m
- Switzerland: US$31m
- Romania: US$19m
- Taiwan: US$18m
- Ukraine: US$18m
- Luxembourg: US$18m
- Saudi Arabia: US$17m
- South Africa: US$15m
- Slovakia: US$14m
- Lithuania: US$11m
- Russia: US$11m
- Argentina: US$10m
- United Arab Emirates: US$9m
- Kenya: US$9m
- Malta: US$8m
- Croatia: US$8m
- Tunisia: US$6m
- Slovenia: US$6m
- New Zealand: US$6m
- Norway: US$5m
- Bulgaria: US$4m
- Colombia: US$3m
- Panama: US$3m
- Chile: US$3m
- El Salvador: US$2m
- Ireland: US$2m
- Greece: US$2m
- Latvia: US$2m
- Morocco: US$2m
- Lebanon: US$2m
Trade value (US$) no reported trade < US$5mUS$5m+US$42m+US$111m+> US$301m
Imports: 201
- United States: US$500m
- Poland: US$386m
- Italy: US$351m
- Germany: US$332m
- France: US$319m
- Thailand: US$301m
- United Kingdom: US$263m
- Indonesia: US$227m
- Mexico: US$218m
- Belgium: US$184m
- Vietnam: US$167m
- South Korea: US$157m
- Spain: US$157m
- China: US$145m
- Türkiye: US$132m
- Taiwan: US$128m
- Netherlands: US$126m
- Egypt: US$120m
- Portugal: US$115m
- Malaysia: US$111m
- South Africa: US$110m
- Canada: US$109m
- Philippines: US$107m
- Australia: US$102m
- Austria: US$100m
- Sweden: US$83m
- Japan: US$82m
- Hungary: US$75m
- Colombia: US$72m
- Switzerland: US$72m
- Romania: US$70m
- Czechia: US$68m
- Russia: US$66m
- India: US$65m
- Ukraine: US$65m
- Iran: US$63m
- Greece: US$61m
- Saudi Arabia: US$61m
- Algeria: US$58m
- Dominican Republic: US$57m
- Denmark: US$56m
- Ecuador: US$55m
- New Zealand: US$54m
- Morocco: US$52m
- Brazil: US$47m
- Kazakhstan: US$47m
- United Arab Emirates: US$45m
- Finland: US$44m
- Lithuania: US$43m
- Malta: US$42m
- Singapore: US$42m
- Slovakia: US$41m
- Ireland: US$38m
- Norway: US$37m
- Argentina: US$37m
- Croatia: US$36m
- Pakistan: US$35m
- Tunisia: US$35m
- Nigeria: US$32m
- Paraguay: US$30m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1bn | 17.4% |
| 2 |  China | US$986m | 13.2% |
| 3 | Italy | US$416m | 5.6% |
| 4 | Poland | US$403m | 5.4% |
| 5 | United States | US$315m | 4.2% |
| 6 |  France | US$287m | 3.8% |
| 7 | Spain | US$285m | 3.8% |
| 8 |  Serbia | US$255m | 3.4% |
| 9 |  Sweden | US$252m | 3.4% |
| 10 | Finland | US$244m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$500m | 6.7% |
| 2 | Poland | US$386m | 5.2% |
| 3 | Italy | US$351m | 4.7% |
| 4 | Germany | US$332m | 4.4% |
| 5 | France | US$319m | 4.3% |
| 6 |  Thailand | US$301m | 4% |
| 7 | United Kingdom | US$263m | 3.5% |
| 8 |  Indonesia | US$227m | 3% |
| 9 | Mexico | US$218m | 2.9% |
| 10 |  Belgium | US$184m | 2.5% |
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.
- 5%median duty
- 31number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| 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 | 13% | 12% – 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 | 17% | 10% – 25% | 2023 · HS 2017 |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 13% | 10% – 20% | 2023 |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 2.5% | 0% – 5% | 2022 |
 Botswana | 1% | 0% – 5% | 2023 |
| Brazil | 13% | 12% – 16% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 13% | 10% – 20% | 2023 |
 Burundi | 5% | 0% – 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 | 3.6% | 0% – 10% | 2023 · HS 2017 |
 Comoros | 5% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 6.6% | 0% – 9% | 2023 |
 Côte d’Ivoire | 13% | 10% – 20% | 2023 · HS 2017 |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 2.1% | 0% – 10% | 2023 · HS 2017 |
 Egypt | 2% | 2019 · HS 2017 | |
 El Salvador | 7.2% | 0% – 10% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 1% | 0% – 5% | 2023 |
 Ethiopia | 10% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 10% | 5% – 15% | 2023 |
 French Polynesia | 6% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 13% | 10% – 20% | 2023 |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 13% | 10% – 20% | 2023 |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 7.2% | 0% – 10% | 2023 |
 Guinea | 13% | 10% – 20% | 2023 |
 Guinea-Bissau | 13% | 10% – 20% | 2023 |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 5% | 2020 · HS 2017 | |
 Honduras | 7.2% | 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 | 0% | 2023 | |
 Kazakhstan | 0% | 2023 | |
 Kenya | 5% | 0% – 10% | 2023 |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 1% | 0% – 5% | 2023 |
 Liberia | 13% | 10% – 20% | 2023 |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 8.3%* | 4.6% – 12% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 16% | 0% – 20% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 13% | 10% – 20% | 2023 |
 Mauritania | 13% | 10% – 20% | 2023 · HS 2017 |
 Mauritius | 0% | 2023 | |
| Mexico | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 6.6% | 2.5% – 18% | 2023 |
 Mozambique | 14% | 7.5% – 20% | 2023 |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 1% | 0% – 5% | 2023 |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 20% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 7.2% | 0% – 10% | 2023 |
 Niger | 13% | 10% – 20% | 2023 |
| Nigeria | 13% | 10% – 20% | 2023 |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 14% | 0% – 20% | 2023 |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 3.6% | 0% – 5% | 2023 |
 Papua New Guinea | 5% | 0% – 10% | 2023 |
 Paraguay | 12% | 9% – 16% | 2023 · HS 2017 |
| Peru | 3.3% | 0% – 6% | 2023 · HS 2017 |
 Philippines | 2.6% | 1% – 7% | 2023 |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 13% | 10% – 20% | 2023 |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 13% | 10% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 1% | 0% – 5% | 2023 |
 South Korea | 0% | 2023 | |
 Sri Lanka | 13% | 0% – 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 | 7.3%* | 4.1% – 11% | 2023 |
 Syria | 20% | 2020 · HS 2012 | |
 Tajikistan | 7% | 2021 · HS 2012 | |
 Tanzania | 5% | 0% – 10% | 2023 |
| Thailand | 4.6% | 3% – 7% | 2023 |
 Togo | 13% | 10% – 20% | 2023 |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 13% | 0% – 25% | 2023 |
 Tuvalu | 15% | 2017 · HS 2017 | |
 Uganda | 5% | 0% – 10% | 2023 |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 9.1% | 0% – 16% | 2023 · HS 2017 |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 15% | 2023 | |
 Venezuela | 13% | 12% – 16% | 2023 · HS 2017 |
 Vietnam | 17% | 3% – 25% | 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
- 64172 Other paper & paperboard, coated, impregnated/covered with plastics (excluding adhesives)
- 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
| HS | Code | |
|---|---|---|
| 2017 | 4811.59 | unchanged |
| 2012 | 4811.59 | unchanged |
| 2007 | 4811.59 | unchanged |
| 2002 | 4811.59, 4815.00 | changed |
| 1996 | 4811.39, 4815.00, 4823.90 | changed |
| 1992 | 4811.39, 4815.00, 4823.30, 4823.90 | 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)
Binding rulings for similar goods 11
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N359226 U.S. CBP
The tariff classification of a Charcolite paper hair foils from Brazil
- N355145 U.S. CBP
The tariff classification of printed and unprinted film from Columbia
- N345434 U.S. CBP
The tariff classification of printed sandwich wrapping paper from China, India, Malaysia, or Japan
- N308722 U.S. CBP
The tariff classification of a multilayered material from France or Germany
- N308097 U.S. CBP
The tariff classification of a multilayered packaging material from France or Germany
- N302221 U.S. CBP
The tariff classification of multilayer roll stock from Canada
- 600013638 HMRC
A product which is described as 'Filters' which are designed to preserve fresh fruit and vegetables by the adsorption of ethylene. Ethylene is an unwanted ripening hormone produced by fruit and vegetables, leading to premature spoilage. The product is comprised of a paper or plastic substrate with…
11 rulings in total for this code
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.
- Anti-dumping · Applies from:
CELEX 32026R2311 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Anti-dumping
FR Doc. 2026-01283 · 91 FR 2910 · Source: federalregister.gov
The UK Global Tariff divides subheading 4811.59 into 2 tariff lines; the duty is duty-free.
Subheading 4811.59 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 plastic-coated paper and paperboard into the UK came to £218.6m between September 2025 and August 2026 (down 1% on the year before); Germany supplied 28%, followed by Netherlands.
In 2024, countries exported plastic-coated paper and paperboard worth US$7bn (+0.8% year on year).
The largest exporter was Germany (US$1bn), followed by China.
Questions and answers
What is the HS code for paper and paperboard, coated, impregnated or covered with: other?
Paper and paperboard, coated, impregnated or covered with: other fall under HS subheading 4811.59, part of heading 4811, in section X of the Harmonized System.
What is the import duty on paper and paperboard, coated, impregnated or… in the UK?
Under the UK Global Tariff, imports under 4811.59 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, impregnated or… in the EU?
Under the EU Combined Nomenclature, imports under 4811.59 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, impregnated or…?
Germany, with US$1bn in 2024 (17.4% of world exports).
Which countries can export plastic-coated paper and paperboard 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 plastic-coated paper and paperboard?
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 plastic-coated paper and paperboard from?
In the 12 months to August 2026, the largest suppliers were Germany (28%), Netherlands (13%) and Finland (11%), out of total imports of £218.6m.