Subheading · Chapter 48 · Heading 4813
4813.90: Cigarette paper, whether or not cut to size or in the form: other
Official description Other
4813.90 is a six-digit subheading of heading 4813, cigarette paper, whether or not cut to size or in the form of booklets or tubes, chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4813 90 00 00 Other
- 4813 90 10 00 In rolls of a width exceeding 5 cm but not exceeding 15 cm Free
- 4813 90 90 00 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 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 |
|---|---|---|---|
 Belgium | £1.2m | 48.3% | +1,664.3% |
 Spain | £528k | 21.9% | +228.7% |
 Germany | £169k | 7% | +2,741.6% |
 China | £155k | 6.4% | +57.1% |
 Poland | £137k | 5.7% | +54.4% |
 India | £85k | 3.5% | +76.9% |
 Austria | £45k | 1.9% | -43.6% |
 France | £37k | 1.5% | +11.4% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$291.7kUS$291.7k+US$7.1m+US$23.8m+> US$99.1m
Exports: 93
- Austria: US$163.7m
- China: US$105.5m
- France: US$99.1m
- Germany: US$88.2m
- Spain: US$58.7m
- Bulgaria: US$31.4m
- Brazil: US$28.3m
- Philippines: US$25.7m
- Malaysia: US$23.8m
- Finland: US$16.9m
- Czechia: US$14.6m
- Luxembourg: US$13.3m
- Canada: US$11.9m
- Vietnam: US$11.6m
- Indonesia: US$11.3m
- India: US$11.2m
- Poland: US$9.1m
- United States: US$9.1m
- Italy: US$9.1m
- Singapore: US$8.6m
- United Arab Emirates: US$8m
- South Africa: US$7.1m
- Mexico: US$6.1m
- Türkiye: US$6m
- Dominican Republic: US$5.8m
- South Korea: US$4.7m
- Netherlands: US$3m
- Russia: US$3m
- Japan: US$2m
- Portugal: US$1.6m
- Belgium: US$1.4m
- Kazakhstan: US$1.2m
- Saudi Arabia: US$1.1m
- United Kingdom: US$1.1m
- Greece: US$978.4k
- Slovenia: US$724.1k
- Hong Kong SAR China: US$670k
- Thailand: US$663.3k
- Romania: US$448.7k
- Australia: US$446.7k
- Hungary: US$377.7k
- Serbia: US$337.4k
- Lithuania: US$308.2k
- Bangladesh: US$291.7k
- Uzbekistan: US$174.8k
- Denmark: US$173.1k
- Egypt: US$161.1k
- Ireland: US$138.4k
- Côte d’Ivoire: US$129.5k
- Argentina: US$127.9k
- Switzerland: US$115.8k
- Ukraine: US$98.7k
- Honduras: US$89.1k
- Bosnia & Herzegovina: US$73.3k
- Paraguay: US$68.2k
- Israel: US$63.1k
- Cambodia: US$62.4k
- Pakistan: US$57.1k
- Sudan: US$55.5k
- Eswatini: US$44.9k
Trade value (US$) no reported trade < US$314.2kUS$314.2k+US$4.9m+US$13.8m+> US$30.8m
Imports: 176
- United States: US$79m
- Poland: US$67.6m
- Indonesia: US$47m
- Türkiye: US$39.7m
- United Arab Emirates: US$31.2m
- China: US$30.8m
- South Korea: US$30.7m
- Philippines: US$22.9m
- Romania: US$20.2m
- India: US$18.2m
- Italy: US$16.9m
- Austria: US$16.8m
- Bulgaria: US$16.7m
- Russia: US$16m
- Japan: US$16m
- Egypt: US$15.1m
- Belgium: US$14.3m
- Germany: US$13.8m
- South Africa: US$12.9m
- Malaysia: US$12.5m
- Canada: US$12.1m
- France: US$11.5m
- Ukraine: US$10.9m
- Greece: US$10.8m
- Czechia: US$10.2m
- Algeria: US$9.1m
- Vietnam: US$8.7m
- Armenia: US$8.6m
- Taiwan: US$8.5m
- Serbia: US$8.4m
- Spain: US$8.2m
- Saudi Arabia: US$8m
- Mexico: US$7.9m
- Nigeria: US$7.6m
- Azerbaijan: US$7.5m
- Switzerland: US$7.1m
- Iran: US$6.9m
- Kazakhstan: US$6.3m
- Lithuania: US$5.8m
- Uzbekistan: US$5.3m
- Croatia: US$5.3m
- Bangladesh: US$5m
- Hong Kong SAR China: US$4.9m
- Paraguay: US$4.9m
- Argentina: US$4.7m
- Lebanon: US$4.6m
- Singapore: US$4.5m
- Côte d’Ivoire: US$4.4m
- Jordan: US$3.5m
- Dominican Republic: US$3.4m
- Pakistan: US$3.3m
- Thailand: US$2.9m
- Brazil: US$2.6m
- Myanmar (Burma): US$2.5m
- Kenya: US$2.4m
- Chile: US$2.4m
- Georgia: US$2.4m
- Zimbabwe: US$2.4m
- Hungary: US$2m
- Portugal: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Austria | US$163.7m | 20.2% |
| 2 | China | US$105.5m | 13% |
| 3 | France | US$99.1m | 12.2% |
| 4 | Germany | US$88.2m | 10.9% |
| 5 | Spain | US$58.7m | 7.2% |
| 6 |  Bulgaria | US$31.4m | 3.9% |
| 7 |  Brazil | US$28.3m | 3.5% |
| 8 |  Philippines | US$25.7m | 3.2% |
| 9 |  Malaysia | US$23.8m | 2.9% |
| 10 |  Finland | US$16.9m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$79m | 9.8% |
| 2 | Poland | US$67.6m | 8.3% |
| 3 |  Indonesia | US$47m | 5.8% |
| 4 |  Türkiye | US$39.7m | 4.9% |
| 5 |  United Arab Emirates | US$31.2m | 3.9% |
| 6 | China | US$30.8m | 3.8% |
| 7 |  South Korea | US$30.7m | 3.8% |
| 8 | Philippines | US$22.9m | 2.8% |
| 9 |  Romania | US$20.2m | 2.5% |
| 10 | India | US$18.2m | 2.2% |
In the UK Global Tariff, subheading 4813.90 covers 2 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 4813.90 into 2 tariff lines; 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 £2.4m (up 187% on the year before), at an average of £28.77 per kg; Belgium supplied 48%, followed by Spain.
World trade in these goods reached US$810.2m in 2024, down 3.7% on 2023.
Austria was the largest exporter with 20.2% of the total, ahead of China.
Questions and answers
What is the HS code for cigarette paper, whether or not cut to size or in the form: other?
Cigarette paper, whether or not cut to size or in the form: other fall under HS subheading 4813.90, part of heading 4813, in section X of the Harmonized System.
What is the import duty on cigarette paper in the UK?
Under the UK Global Tariff, imports under 4813.90 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 cigarette paper in the EU?
Under the EU Combined Nomenclature, imports under 4813.90 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 cigarette paper?
Austria, with US$163.7m in 2024 (20.2% 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 Belgium (48%), Spain (22%) and Germany (7%), out of total imports of £2.4m.