Subheading · Chapter 48 · Heading 4817

4817.10

4817.10: Envelopes, letter cards, plain postcards and correspondence: envelopes

Official description Envelopes

4817.10 is a six-digit subheading of heading 4817, envelopes, letter cards, plain postcards and correspondence cards, of paper or…, chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4817 10 00 00 Envelopes 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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 more

Anguilla, 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

last 12 months£34.4m-1.4% · previous 12 months
Average import price£1.91 per kg
Jan 2024: £2.7mFeb 2024: £2.6mMar 2024: £2.3mApr 2024: £2.7mMay 2024: £2.7mJun 2024: £2.6mJul 2024: £2.4mAug 2024: £2.3mSept 2024: £2.3mOct 2024: £3.6mNov 2024: £2.6mDec 2024: £2.5mJan 2025: £3.3mFeb 2025: £3mMar 2025: £2.6mApr 2025: £2.6mMay 2025: £2.6mJun 2025: £2.8mJul 2025: £4.5mAug 2025: £2.5mSept 2025: £2.8mOct 2025: £3.3mNov 2025: £3.1mDec 2025: £2.6mJan 2026: £2.7mFeb 2026: £3.2mMar 2026: £3.2mApr 2026: £2.5mMay 2026: £2.3mJun 2026: £3.1mJul 2026: £3mAug 2026: £2.6m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Poland £9.5m 27.6% -7.9%
China £8m 23.3% -1.8%
Germany £5m 14.6% +92.1%
Spain £2m 5.7% +47.2%
Netherlands £1.3m 3.8% +52.5%
Türkiye £1.3m 3.8% -17.6%
Slovakia £1.3m 3.6% -29.7%
India £1m 3% +32.3%

Same subheading in other tariffs

World trade in 2024

4817.10 · US$856m

Trade value (US$) no reported trade < US$107kUS$107k+US$2m+US$15m+> US$45m

Exports: 152
  1. China: US$175m
  2. Poland: US$108m
  3. Mexico: US$84m
  4. Germany: US$61m
  5. United States: US$45m
  6. Canada: US$39m
  7. Netherlands: US$35m
  8. India: US$26m
  9. Spain: US$24m
  10. France: US$23m
  11. Slovakia: US$20m
  12. Hungary: US$18m
  13. United Kingdom: US$17m
  14. Türkiye: US$15m
  15. United Arab Emirates: US$14m
  16. Czechia: US$13m
  17. Malaysia: US$12m
  18. Vietnam: US$11m
  19. Italy: US$10m
  20. Sweden: US$10m
  21. Austria: US$10m
  22. Switzerland: US$9m
  23. Romania: US$8m
  24. Belgium: US$8m
  25. New Zealand: US$7m
  26. Singapore: US$5m
  27. Portugal: US$5m
  28. Indonesia: US$4m
  29. Taiwan: US$4m
  30. Thailand: US$4m
  31. Croatia: US$3m
  32. Cambodia: US$3m
  33. Slovenia: US$2m
  34. South Africa: US$2m
  35. Ireland: US$2m
  36. Guatemala: US$1m
  37. Serbia: US$1m
  38. Russia: US$1m
  39. Lithuania: US$1m
  40. Egypt: US$1m
  41. Sri Lanka: US$1m
  42. Hong Kong SAR China: US$1m
  43. Japan: US$959k
  44. Australia: US$794k
  45. South Korea: US$774k
  46. Finland: US$765k
  47. Greece: US$758k
  48. Denmark: US$664k
  49. Peru: US$612k
  50. El Salvador: US$594k
  51. Barbados: US$443k
  52. Costa Rica: US$439k
  53. Bulgaria: US$422k
  54. Argentina: US$376k
  55. Latvia: US$321k
  56. Dominican Republic: US$273k
  57. Tunisia: US$231k
  58. Algeria: US$225k
  59. Macao SAR China: US$214k
  60. Brazil: US$211k

Top exporters

RankCountryValueShare
1 China US$175m 20.5%
2 Poland US$108m 12.6%
3 Mexico US$84m 9.8%
4 Germany US$61m 7.2%
5 United States US$45m 5.2%
6 Canada US$39m 4.6%
7 Netherlands US$35m 4.1%
8 India US$26m 3.1%
9 Spain US$24m 2.8%
10 France US$23m 2.7%

Top importers

RankCountryValueShare
1 United States US$198m 23.1%
2 Germany US$101m 11.8%
3 Japan US$56m 6.6%
4 France US$49m 5.7%
5 United Kingdom US$39m 4.5%
6 Canada US$34m 4%
7 Netherlands US$33m 3.9%
8 Australia US$23m 2.6%
9 Belgium US$22m 2.6%
10 Italy US$18m 2.1%

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.

  • 15%median duty
  • 22number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Morocco

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 25% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 20% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 30% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 32% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 55% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 8% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 15% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 11% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 5% 0% – 10% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 10% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 25% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 11%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 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
64221 Envelopes
End use (BEC Rev. 5)
Consumption goods · BEC 613101
CPC 2.1 product
32192 Envelopes, letter cards, plain postcards and correspondence cards of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing paper stationery
ISIC Rev. 4 activity
1709 Manufacture of other articles of paper and paperboard

Earlier HS editions

HSCode
20174817.10unchanged
20124817.10unchanged
20074817.10unchanged
20024817.10unchanged
19964817.10unchanged
19924817.10unchanged

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 12

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.

  • N364900 U.S. CBP 24 September 2026 · 4817.10.00.00

    The tariff classification and country of origin of envelopes

  • N364117 U.S. CBP 31 August 2026 · 4817.10.00.00

    The tariff classification of a Valentine’s Day cards with novelties kit from China.

  • N358829 U.S. CBP 13 March 2026 · 4817.10.00.00

    The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China

  • N351259 U.S. CBP 31 July 2025 · 4817.10.00.00

    The classification of a direct mail package with a tote bag from China

  • N350094 U.S. CBP 24 June 2025 · 4817.10.00.00

    The classification of a direct mail package with a multifunctional pen from China

  • N350098 U.S. CBP 17 June 2025 · 4817.10.00.00

    The classification of a direct mail package with a beanie-style hat from China

  • 600015850 HMRC 12 June 2026 – 11 June 2029 · 4817 10 00 00

    Small Bubble Padded Envelopes with Peal & Seal closure. The pack contains 4 envelopes. Packaged in a clear bag with hole to hang and display. Measurements 18cm x 26.5 cm

  • 600015851 HMRC 12 June 2026 – 11 June 2029 · 4817 10 00 00

    Medium Bubble Padded Envelopes with Peal & Seal closure. The pack contains 3 envelopes. Packaged in a clear bag with hole to hang and display. Measurements 24cm x 33.5 cm

  • 600015852 HMRC 12 June 2026 – 11 June 2029 · 4817 10 00 00

    Large Bubble Padded Envelopes with Peal & Seal closure. The pack contains 2 envelopes. Packaged in a clear bag with hole to hang and display. Measurements 27cm x 36 cm

  • 600015849 HMRC 11 June 2026 – 10 June 2029 · 4817 10 00 00

    Mini Bubble Padded Envelopes with Peal & Seal closure. The pack contains 5 envelopes. Packaged in a clear bag with hole to hang and display. Measurements 15cm x 21.5 cm

12 rulings in total for this code

Subheading 4817.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4817.10; 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 £34.4m (down 1% on the year before), at an average of £1.91 per kg; Poland supplied 28%, followed by China.

World trade in these goods reached US$856m in 2024, up 2.1% on 2023.

China was the largest exporter with 20.5% of the total, ahead of Poland.

Products classified here

Questions and answers

What is the HS code for envelopes, letter cards, plain postcards and correspondence: envelopes?

Envelopes, letter cards, plain postcards and correspondence: envelopes fall under HS subheading 4817.10, part of heading 4817, in section X of the Harmonized System.

What is the import duty on envelopes, letter cards, plain postcards and… in the UK?

Under the UK Global Tariff, imports under 4817.10 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 envelopes, letter cards, plain postcards and… in the EU?

Under the EU Combined Nomenclature, imports under 4817.10 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 envelopes, letter cards, plain postcards and…?

China, with US$175m in 2024 (20.5% 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 Poland (28%), China (23%) and Germany (15%), out of total imports of £34.4m.

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Typical products

Everyday names, not part of the legal text.