Subheading · Chapter 48 · Heading 4811
4811.60: Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol
Subheading 4811.60 belongs to heading 4811 (paper, paperboard, cellulose wadding and webs of cellulose fibres, coated…) in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4811 60 00 00 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol Free
- 4811 60 00 10 Decor paper with the following characteristics - weighing 30-150 g/m²; having an ash content between 5% and 50%; - having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres; - having a gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’). Free
- 4811 60 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 |
|---|---|---|---|
 Austria | £3.3m | 30.5% | -29.6% |
 Germany | £1.4m | 12.9% | -26.6% |
 China | £908k | 8.5% | +67.2% |
 Denmark | £826k | 7.7% | +25.5% |
 United States | £814k | 7.6% | -40.4% |
 Mexico | £584k | 5.5% | -7.7% |
 Netherlands | £553k | 5.2% | -82.1% |
 Italy | £491k | 4.6% | +195.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$209.5kUS$209.5k+US$2.4m+US$16.6m+> US$64.8m
Exports: 100
- China: US$101.1m
- United States: US$77.2m
- France: US$64.8m
- Germany: US$47.1m
- Canada: US$41.4m
- Netherlands: US$35.4m
- Poland: US$29.3m
- Italy: US$26m
- Spain: US$20m
- United Kingdom: US$16.6m
- Austria: US$16.2m
- South Korea: US$15.9m
- Japan: US$13.5m
- Portugal: US$12m
- Finland: US$10.7m
- India: US$9.1m
- Vietnam: US$7.8m
- Denmark: US$7.7m
- Sweden: US$6.5m
- Brazil: US$6m
- Taiwan: US$5.5m
- Türkiye: US$4.8m
- Malaysia: US$4.1m
- Belgium: US$3.5m
- Romania: US$2.4m
- South Africa: US$2m
- Thailand: US$1.9m
- Czechia: US$1.9m
- Indonesia: US$1.7m
- Switzerland: US$1.6m
- Bulgaria: US$1.4m
- Slovakia: US$1.4m
- Hungary: US$1.4m
- Argentina: US$1.2m
- Mexico: US$1m
- Latvia: US$865k
- Ireland: US$850k
- Russia: US$790.9k
- Lebanon: US$712.3k
- Croatia: US$414.4k
- Dominican Republic: US$409.1k
- Hong Kong SAR China: US$378.5k
- Greece: US$376.7k
- New Zealand: US$357.9k
- Norway: US$317.2k
- United Arab Emirates: US$309.9k
- Singapore: US$300.7k
- El Salvador: US$226.9k
- Morocco: US$209.5k
- Australia: US$153k
- Lithuania: US$99.4k
- Slovenia: US$69.6k
- Estonia: US$64.5k
- Colombia: US$55.6k
- Uganda: US$53.9k
- Eswatini: US$40.2k
- Cyprus: US$36.2k
- Kenya: US$35.3k
- Philippines: US$28.2k
- Egypt: US$27.7k
Trade value (US$) no reported trade < US$374kUS$374k+US$2.5m+US$9.9m+> US$30.5m
Imports: 190
- United States: US$71.3m
- Germany: US$40.5m
- France: US$35.6m
- Canada: US$34.2m
- Mexico: US$30.9m
- China: US$30.5m
- India: US$21m
- United Kingdom: US$19.6m
- Russia: US$18.8m
- Belgium: US$14.5m
- Poland: US$14.4m
- Thailand: US$14m
- Italy: US$12.3m
- Pakistan: US$12.1m
- Algeria: US$11.4m
- United Arab Emirates: US$11m
- Romania: US$10.7m
- Australia: US$10.3m
- Spain: US$9.9m
- Finland: US$8.5m
- Austria: US$7.3m
- Denmark: US$7.2m
- Netherlands: US$6.3m
- Switzerland: US$6m
- Czechia: US$5.5m
- Singapore: US$5.3m
- Hungary: US$5.2m
- Sweden: US$5m
- Malaysia: US$4.7m
- Brazil: US$4.4m
- Philippines: US$4.4m
- South Korea: US$4.2m
- Türkiye: US$4.1m
- Morocco: US$4.1m
- Dominican Republic: US$4m
- Iran: US$3.9m
- Israel: US$3.6m
- Saudi Arabia: US$3.5m
- Indonesia: US$3.3m
- Portugal: US$3.3m
- Japan: US$3.2m
- Slovakia: US$2.9m
- Ireland: US$2.9m
- Vietnam: US$2.8m
- Argentina: US$2.6m
- Colombia: US$2.6m
- Angola: US$2.5m
- Kenya: US$2.5m
- Chile: US$2.4m
- Norway: US$2.4m
- Bangladesh: US$2.3m
- New Zealand: US$2.3m
- South Africa: US$2.2m
- Tunisia: US$2.1m
- Greece: US$2.1m
- Taiwan: US$1.9m
- Eswatini: US$1.8m
- Costa Rica: US$1.8m
- Latvia: US$1.7m
- Belarus: US$1.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$101.1m | 16.6% |
| 2 | United States | US$77.2m | 12.7% |
| 3 |  France | US$64.8m | 10.7% |
| 4 | Germany | US$47.1m | 7.8% |
| 5 |  Canada | US$41.4m | 6.8% |
| 6 | Netherlands | US$35.4m | 5.8% |
| 7 |  Poland | US$29.3m | 4.8% |
| 8 | Italy | US$26m | 4.3% |
| 9 |  Spain | US$20m | 3.3% |
| 10 | United Kingdom | US$16.6m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$71.3m | 11.7% |
| 2 | Germany | US$40.5m | 6.7% |
| 3 | France | US$35.6m | 5.9% |
| 4 | Canada | US$34.2m | 5.6% |
| 5 | Mexico | US$30.9m | 5.1% |
| 6 | China | US$30.5m | 5% |
| 7 |  India | US$21m | 3.5% |
| 8 | United Kingdom | US$19.6m | 3.2% |
| 9 |  Russia | US$18.8m | 3.1% |
| 10 |  Belgium | US$14.5m | 2.4% |
The UK Global Tariff divides subheading 4811.60 into 2 tariff lines; the duty is duty-free.
Subheading 4811.60 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 these goods into the UK came to £10.7m between September 2025 and August 2026 (down 30% on the year before); Austria supplied 31%, followed by Germany.
In 2024, countries exported these goods worth US$607.5m (+3.8% year on year).
The largest exporter was China (US$101.1m), followed by the United States.
Questions and answers
What is the HS code for paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol?
Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol fall under HS subheading 4811.60, 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 4811.60 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 4811.60 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…?
China, with US$101.1m in 2024 (16.6% 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 Austria (31%), Germany (13%) and China (9%), out of total imports of £10.7m.