Subheading · Chapter 48 · Heading 4811
4811.90: Other paper, paperboard, cellulose wadding and webs of cellulose fibres
Other coated or treated paper
4811.90 is the HS subheading for other coated or treated paper, under heading 4811 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4811 90 00 00 Other paper, paperboard, cellulose wadding and webs of cellulose fibres Free
- 4811 90 00 10 Lightweight thermal paper weighing 65 gr/m² or less; 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 90 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 90 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 | £51m | 29.2% | -4% |
 China | £41.2m | 23.6% | +32.6% |
 France | £10.6m | 6.1% | +24.2% |
 Spain | £10.5m | 6% | +13.1% |
 Italy | £9.6m | 5.5% | +9.6% |
 United States | £9m | 5.2% | -28.6% |
 Finland | £8.2m | 4.7% | -3.7% |
 India | £6.3m | 3.6% | +82.1% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$778kUS$778k+US$9m+US$82m+> US$329m
Exports: 137
- Germany: US$1bn
- China: US$989m
- United States: US$396m
- South Korea: US$329m
- France: US$228m
- Italy: US$193m
- Spain: US$180m
- Poland: US$139m
- Brazil: US$127m
- Finland: US$111m
- Japan: US$97m
- United Kingdom: US$86m
- India: US$82m
- Netherlands: US$79m
- Belgium: US$78m
- Türkiye: US$69m
- Canada: US$63m
- Austria: US$53m
- Malaysia: US$52m
- Vietnam: US$45m
- Denmark: US$39m
- Sweden: US$38m
- Taiwan: US$37m
- Indonesia: US$34m
- Thailand: US$31m
- United Arab Emirates: US$28m
- Switzerland: US$20m
- Mexico: US$17m
- Singapore: US$12m
- Hong Kong SAR China: US$12m
- Bangladesh: US$11m
- Hungary: US$9m
- Chile: US$7m
- Portugal: US$6m
- South Africa: US$6m
- Czechia: US$6m
- Slovenia: US$5m
- Luxembourg: US$5m
- Russia: US$4m
- Slovakia: US$4m
- Guatemala: US$3m
- Saudi Arabia: US$3m
- Greece: US$3m
- Ireland: US$3m
- Norway: US$3m
- Lithuania: US$3m
- Latvia: US$2m
- Argentina: US$2m
- Tunisia: US$2m
- Israel: US$2m
- Philippines: US$2m
- Croatia: US$2m
- Romania: US$1m
- El Salvador: US$1m
- Australia: US$1m
- Serbia: US$1m
- Estonia: US$1m
- Bulgaria: US$1m
- Cambodia: US$970k
- Costa Rica: US$940k
Trade value (US$) no reported trade < US$2mUS$2m+US$16m+US$61m+> US$205m
Imports: 217
- United States: US$689m
- Germany: US$237m
- Canada: US$219m
- Poland: US$213m
- Italy: US$209m
- France: US$209m
- India: US$205m
- Mexico: US$199m
- Türkiye: US$198m
- United Kingdom: US$198m
- Spain: US$153m
- Netherlands: US$129m
- Vietnam: US$92m
- Australia: US$88m
- Belgium: US$84m
- Russia: US$75m
- Austria: US$74m
- China: US$72m
- Malaysia: US$71m
- Saudi Arabia: US$66m
- United Arab Emirates: US$63m
- Taiwan: US$61m
- Thailand: US$61m
- South Africa: US$59m
- Colombia: US$49m
- Indonesia: US$42m
- Sweden: US$42m
- Switzerland: US$42m
- Portugal: US$40m
- Denmark: US$40m
- Argentina: US$38m
- Chile: US$37m
- Romania: US$37m
- Hong Kong SAR China: US$36m
- South Korea: US$36m
- Japan: US$35m
- Czechia: US$35m
- Brazil: US$33m
- Greece: US$31m
- Iran: US$29m
- Ukraine: US$29m
- Egypt: US$28m
- Hungary: US$27m
- Tunisia: US$24m
- Algeria: US$23m
- Luxembourg: US$21m
- Cambodia: US$21m
- Philippines: US$20m
- Israel: US$19m
- Norway: US$18m
- Croatia: US$18m
- Ireland: US$17m
- Uzbekistan: US$16m
- Latvia: US$16m
- Peru: US$15m
- Bangladesh: US$15m
- Pakistan: US$15m
- Slovakia: US$15m
- Nigeria: US$15m
- Serbia: US$14m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$1bn | 25.2% |
| 2 | China | US$989m | 19.6% |
| 3 | United States | US$396m | 7.8% |
| 4 |  South Korea | US$329m | 6.5% |
| 5 | France | US$228m | 4.5% |
| 6 | Italy | US$193m | 3.8% |
| 7 | Spain | US$180m | 3.6% |
| 8 |  Poland | US$139m | 2.8% |
| 9 |  Brazil | US$127m | 2.5% |
| 10 | Finland | US$111m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$689m | 13.7% |
| 2 | Germany | US$237m | 4.7% |
| 3 |  Canada | US$219m | 4.3% |
| 4 | Poland | US$213m | 4.2% |
| 5 | Italy | US$209m | 4.1% |
| 6 | France | US$209m | 4.1% |
| 7 | India | US$205m | 4.1% |
| 8 |  Mexico | US$199m | 3.9% |
| 9 |  Türkiye | US$198m | 3.9% |
| 10 | United Kingdom | US$198m | 3.9% |
Binding rulings for similar goods 10
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.
- N361363 U.S. CBP
The tariff classification of printed tissue paper from Vietnam
- N361364 U.S. CBP
The tariff classification of printed tissue paper from Vietnam
- N345434 U.S. CBP
The tariff classification of printed sandwich wrapping paper from China, India, Malaysia, or Japan
- N342140 U.S. CBP
The tariff classification of raised-line handwriting paper from China
- N339912 U.S. CBP
The tariff classification of a “Giant Ocean Origami” kit from China
- N327898 U.S. CBP
The tariff classification of seeded paper items from Spain
- 600013423 HMRC
Gasket Paper (Roll Format) A plasticised gelatine impregnated, cellulose based gasket material. Gasket paper, when cut to specific shapes, creates gaskets. When compressed between two surfaces (like in an engine or a pipe joint), the gasket material fills any irregularities, creating a tight,…
10 rulings in total for this code
In the UK Global Tariff, subheading 4811.90 covers 3 tariff lines and the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 4811.90; 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 other coated or treated paper worth £174.6m (up 9% on the year before), at an average of £2.35 per kg; Germany supplied 29%, followed by China.
World trade in other coated or treated paper reached US$5bn in 2024, down 1.2% on 2023.
Germany was the largest exporter with 25.2% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for other paper, paperboard, cellulose wadding and webs of cellulose fibres?
Other paper, paperboard, cellulose wadding and webs of cellulose fibres fall under HS subheading 4811.90, part of heading 4811, in section X of the Harmonized System.
What is the import duty on other paper, paperboard, cellulose wadding and… in the UK?
Under the UK Global Tariff, imports under 4811.90 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 other paper, paperboard, cellulose wadding and… in the EU?
Under the EU Combined Nomenclature, imports under 4811.90 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 other paper, paperboard, cellulose wadding and…?
Germany, with US$1bn in 2024 (25.2% of world exports).
Which countries can export other coated or treated paper 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 other coated or treated paper?
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 other coated or treated paper from?
In the 12 months to August 2026, the largest suppliers were Germany (29%), China (24%) and France (6%), out of total imports of £174.6m.