Heading · Chapter 48
4818: Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
5 subheadings make up heading 4818 in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).
Duty rates compared
UK Free Third-country duty 9 tariff lines 
EU Free Third-country duty 9 tariff lines 
Türkiye Free Third-country duty 11 tariff lines 
USA Free General (MFN) 5 tariff lines 
Canada Free General (MFN) 7 tariff lines 
Mexico 5% – 25% General (MFN) 5 tariff lines · average 21% 
Brazil 14.4% General (MFN) 6 tariff lines 
Argentina 16% General (MFN) 15 tariff lines 
Peru 6% General (MFN) 5 tariff lines 
New Zealand Free General (MFN) 6 tariff lines 
Japan Free General (MFN) 6 tariff lines 
Taiwan Free General (MFN) 6 tariff lines 
GCC 5% General (MFN) 10 tariff lines 
Switzerland Free General (MFN) 5 tariff lines 
Norway Free General (MFN) 5 tariff lines 
North Macedonia Free General (MFN) 9 tariff lines 
Nigeria 20% General (MFN) 5 tariff lines Subheadings 5
- 4818.10Toilet paper and similar paper, cellulose wadding or webs: toilet paperToilet paper
- 4818.20Handkerchiefs, cleansing or facial tissues and towelsHandkerchiefs, facial tissues and paper towels
- 4818.30Toilet paper and similar paper, cellulose wadding or webs: tablecloths and serviettesPaper tablecloths and napkins
- 4818.50Articles of apparel and clothing accessories
- 4818.90Toilet paper and similar paper, cellulose wadding or webs: otherOther sanitary paper products
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$33m+US$186m+> US$835m
Exports: 187
- China: US$2.8bn
- Germany: US$1.6bn
- Italy: US$1.2bn
- United States: US$942m
- Poland: US$895m
- Canada: US$835m
- France: US$691m
- Sweden: US$426m
- Netherlands: US$410m
- Spain: US$359m
- Belgium: US$332m
- United Kingdom: US$304m
- Indonesia: US$284m
- Portugal: US$278m
- Slovakia: US$259m
- Austria: US$236m
- Türkiye: US$217m
- El Salvador: US$194m
- Vietnam: US$186m
- Malaysia: US$179m
- Mexico: US$168m
- Guatemala: US$146m
- Slovenia: US$128m
- Finland: US$123m
- Hungary: US$105m
- Colombia: US$93m
- Serbia: US$87m
- South Korea: US$83m
- Lithuania: US$74m
- South Africa: US$71m
- Czechia: US$71m
- Thailand: US$70m
- Taiwan: US$69m
- Saudi Arabia: US$67m
- Russia: US$59m
- Jordan: US$58m
- Croatia: US$58m
- Egypt: US$54m
- Brazil: US$53m
- Bosnia & Herzegovina: US$51m
- Greece: US$49m
- Japan: US$43m
- Switzerland: US$40m
- Romania: US$38m
- Bulgaria: US$37m
- Denmark: US$33m
- Dominican Republic: US$32m
- New Zealand: US$31m
- Norway: US$30m
- Israel: US$29m
- Ukraine: US$27m
- United Arab Emirates: US$25m
- Peru: US$24m
- Côte d’Ivoire: US$18m
- Ireland: US$17m
- Trinidad & Tobago: US$15m
- India: US$14m
- Australia: US$13m
- Latvia: US$12m
- Hong Kong SAR China: US$11m
Trade value (US$) no reported trade < US$7mUS$7m+US$41m+US$145m+> US$456m
Imports: 223
- United States: US$2.2bn
- Germany: US$1.3bn
- France: US$891m
- Netherlands: US$756m
- Canada: US$740m
- Japan: US$464m
- Belgium: US$456m
- United Kingdom: US$453m
- Austria: US$382m
- Spain: US$353m
- Switzerland: US$340m
- Czechia: US$337m
- Australia: US$319m
- Denmark: US$289m
- Hong Kong SAR China: US$269m
- Norway: US$262m
- Thailand: US$261m
- Ireland: US$234m
- Sweden: US$232m
- Poland: US$205m
- Hungary: US$201m
- Italy: US$177m
- Singapore: US$145m
- Costa Rica: US$143m
- Romania: US$132m
- Saudi Arabia: US$132m
- Croatia: US$128m
- South Korea: US$123m
- Portugal: US$114m
- Slovakia: US$106m
- Mexico: US$103m
- Malaysia: US$101m
- Honduras: US$87m
- Finland: US$82m
- Guatemala: US$79m
- Slovenia: US$76m
- Nicaragua: US$72m
- Israel: US$65m
- Bulgaria: US$64m
- New Zealand: US$60m
- United Arab Emirates: US$60m
- Philippines: US$59m
- Greece: US$58m
- Latvia: US$58m
- Lithuania: US$57m
- Serbia: US$55m
- Morocco: US$54m
- Vietnam: US$53m
- Chile: US$49m
- El Salvador: US$49m
- Estonia: US$47m
- Kazakhstan: US$44m
- Russia: US$42m
- Taiwan: US$42m
- Panama: US$41m
- Ukraine: US$41m
- Luxembourg: US$39m
- Kuwait: US$37m
- Brazil: US$36m
- Bosnia & Herzegovina: US$32m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$2.8bn | 18.6% |
| 2 |  Germany | US$1.6bn | 10.8% |
| 3 |  Italy | US$1.2bn | 8.1% |
| 4 | United States | US$942m | 6.3% |
| 5 |  Poland | US$895m | 6% |
| 6 | Canada | US$835m | 5.6% |
| 7 |  France | US$691m | 4.6% |
| 8 |  Sweden | US$426m | 2.8% |
| 9 |  Netherlands | US$410m | 2.7% |
| 10 |  Spain | US$359m | 2.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2.2bn | 14.4% |
| 2 | Germany | US$1.3bn | 9% |
| 3 | France | US$891m | 5.9% |
| 4 | Netherlands | US$756m | 5% |
| 5 | Canada | US$740m | 4.9% |
| 6 | Japan | US$464m | 3.1% |
| 7 |  Belgium | US$456m | 3% |
| 8 | United Kingdom | US$453m | 3% |
| 9 |  Austria | US$382m | 2.5% |
| 10 | Spain | US$353m | 2.3% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, heading 4818 covers 9 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides heading 4818 into 9 tariff lines; the duty is duty-free.
In the Turkish Customs Tariff Schedule, heading 4818 covers 11 tariff lines and the duty is duty-free.
The Harmonized Tariff Schedule of the United States divides heading 4818 into 5 tariff lines; the duty is duty-free.
In the Customs Tariff of Canada, heading 4818 covers 7 tariff lines and the duty is duty-free.
The Mexican Tariff (TIGIE) divides heading 4818 into 5 tariff lines; the duty is between 5% and 25% (average 21%).
In the Brazilian Tariff (NCM/TEC), heading 4818 covers 6 tariff lines and the duty is 14.4%.
The Argentine Tariff (NCM-SIM) divides heading 4818 into 15 tariff lines; the duty is 16%.
In the Customs Tariff of Peru, heading 4818 covers 5 tariff lines and the duty is 6%.
The Working Tariff Document of New Zealand divides heading 4818 into 6 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 4818 covers 6 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 4818 into 6 tariff lines; the duty is duty-free.
In the GCC Common Customs Tariff, heading 4818 covers 10 tariff lines and the duty is 5%.
The Swiss Customs Tariff (Tares) divides heading 4818 into 5 tariff lines; the duty is duty-free.
In the Customs Tariff of Norway, heading 4818 covers 5 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 4818 into 9 tariff lines; the duty is duty-free.
In the ECOWAS Common External Tariff (Nigeria), heading 4818 covers 5 tariff lines and the duty is 20%.
World trade in heading 4818 goods reached US$15bn in 2024, up 3.3% on 2023.
China was the largest exporter with 18.6% of the total, ahead of Germany.
The United States imported the most (US$2.2bn).
The United Kingdom ranked 12th among 187 exporters with US$304m.
The United Kingdom imported US$453m.
Products classified here
- towels, paper
- tissues - facial
- handkerchiefs, paper
- cellulose or paper masks
- sanitary towels, of cellulose wadding
- towels, sanitary of cellulose wadding
- paper and paperboard, specific type of article - towels
- paper and paperboard, specific type of article - serviettes
- paper and paperboard, specific type of article - handkerchiefs
- paper and paperboard, specific type of article - napkins and liners for babies
Questions and answers
What is the HS code for toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres?
Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres fall under HS heading 4818, part of chapter 48, in section X of the Harmonized System.
What is the import duty on toilet paper and similar paper, cellulose wadding… in the UK?
Under the UK Global Tariff, imports under 4818 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 toilet paper and similar paper, cellulose wadding… in the EU?
Under the EU Combined Nomenclature, imports under 4818 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 toilet paper and similar paper, cellulose wadding…?
China, with US$2.8bn in 2024 (18.6% of world exports).