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+3
- 4811 59 00 90 Other Free+3
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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 50% – 60% Statutory rate (Law 474) 4 tariff lines · average 57.5% 
USA Free General (MFN) 3 tariff lines The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$1.9mUS$1.9m+US$33.5m+US$211.5m+> US$403m
Exports: 124
- Germany: US$1.3bn
- China: US$985.8m
- Italy: US$415.8m
- Poland: US$403m
- United States: US$314.8m
- France: US$286.8m
- Spain: US$284.9m
- Serbia: US$255.4m
- Sweden: US$252.4m
- Finland: US$244.3m
- Brazil: US$239.4m
- India: US$211.5m
- Türkiye: US$198m
- Vietnam: US$176.4m
- Japan: US$165.6m
- Netherlands: US$156.4m
- Singapore: US$148.8m
- Austria: US$135.2m
- Canada: US$133.7m
- South Korea: US$129m
- Hungary: US$127.4m
- Mexico: US$104.4m
- Czechia: US$101m
- Denmark: US$76.7m
- United Kingdom: US$67.4m
- Indonesia: US$66.7m
- Belgium: US$55.9m
- Pakistan: US$54.2m
- Malaysia: US$45.9m
- Thailand: US$33.5m
- Portugal: US$31.8m
- Switzerland: US$31.3m
- Romania: US$18.8m
- Taiwan: US$18.2m
- Ukraine: US$17.6m
- Luxembourg: US$17.5m
- Saudi Arabia: US$16.9m
- South Africa: US$14.8m
- Slovakia: US$13.7m
- Lithuania: US$10.8m
- Russia: US$10.8m
- Argentina: US$10.1m
- United Arab Emirates: US$9.1m
- Kenya: US$8.8m
- Malta: US$8.1m
- Croatia: US$7.6m
- Tunisia: US$6.3m
- Slovenia: US$6.2m
- New Zealand: US$6m
- Norway: US$5.4m
- Bulgaria: US$3.8m
- Colombia: US$3.4m
- Panama: US$2.7m
- Chile: US$2.6m
- El Salvador: US$2.5m
- Ireland: US$2.4m
- Greece: US$2.3m
- Latvia: US$2.2m
- Morocco: US$2m
- Lebanon: US$1.9m
Trade value (US$) no reported trade < US$4.8mUS$4.8m+US$42.1m+US$111.2m+> US$300.9m
Imports: 201
- United States: US$499.7m
- Poland: US$386m
- Italy: US$351.4m
- Germany: US$332.3m
- France: US$319m
- Thailand: US$300.9m
- United Kingdom: US$263.2m
- Indonesia: US$226.6m
- Mexico: US$217.8m
- Belgium: US$184m
- Vietnam: US$167.4m
- South Korea: US$157.3m
- Spain: US$156.8m
- China: US$145.3m
- Türkiye: US$132m
- Taiwan: US$128.1m
- Netherlands: US$126.2m
- Egypt: US$119.6m
- Portugal: US$114.9m
- Malaysia: US$111.2m
- South Africa: US$109.8m
- Canada: US$109.3m
- Philippines: US$107.1m
- Australia: US$102m
- Austria: US$100.3m
- Sweden: US$82.9m
- Japan: US$82.3m
- Hungary: US$74.8m
- Colombia: US$71.9m
- Switzerland: US$71.6m
- Romania: US$69.6m
- Czechia: US$67.5m
- Russia: US$65.7m
- India: US$65.4m
- Ukraine: US$64.8m
- Iran: US$63m
- Greece: US$61.3m
- Saudi Arabia: US$61.2m
- Algeria: US$58.4m
- Dominican Republic: US$56.8m
- Denmark: US$56.2m
- Ecuador: US$54.8m
- New Zealand: US$53.9m
- Morocco: US$52.4m
- Brazil: US$46.9m
- Kazakhstan: US$46.5m
- United Arab Emirates: US$44.7m
- Finland: US$43.9m
- Lithuania: US$43.4m
- Malta: US$42.1m
- Singapore: US$41.7m
- Slovakia: US$40.9m
- Ireland: US$38.3m
- Norway: US$37.4m
- Argentina: US$37.2m
- Croatia: US$35.7m
- Pakistan: US$34.7m
- Tunisia: US$34.5m
- Nigeria: US$32m
- Paraguay: US$29.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1.3bn | 17.4% |
| 2 |  China | US$985.8m | 13.2% |
| 3 | Italy | US$415.8m | 5.6% |
| 4 | Poland | US$403m | 5.4% |
| 5 | United States | US$314.8m | 4.2% |
| 6 |  France | US$286.8m | 3.8% |
| 7 | Spain | US$284.9m | 3.8% |
| 8 |  Serbia | US$255.4m | 3.4% |
| 9 |  Sweden | US$252.4m | 3.4% |
| 10 | Finland | US$244.3m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$499.7m | 6.7% |
| 2 | Poland | US$386m | 5.2% |
| 3 | Italy | US$351.4m | 4.7% |
| 4 | Germany | US$332.3m | 4.4% |
| 5 | France | US$319m | 4.3% |
| 6 |  Thailand | US$300.9m | 4% |
| 7 | United Kingdom | US$263.2m | 3.5% |
| 8 |  Indonesia | US$226.6m | 3% |
| 9 |  Mexico | US$217.8m | 2.9% |
| 10 |  Belgium | US$184m | 2.5% |
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.
157 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$7.5bn (+0.8% year on year).
The largest exporter was Germany (US$1.3bn), 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$1.3bn in 2024 (17.4% of world exports).
Which countries can export plastic-coated paper and paperboard to the UK duty-free?
157 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.