Heading · Section X

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

4818
  • FreeUK
  • FreeEU
  • 35%–100%Türkiye
  • FreeUSA
  • US$15bnWorld trade in 2024

5 subheadings make up heading 4818 in chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard).

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 statutory rate is between 35% and 100%.

The Harmonized Tariff Schedule of the United States divides heading 4818 into 5 tariff lines; the duty is duty-free.

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$303.8m.

The United Kingdom imported US$453.4m.

Duty rates compared

UK Free Third-country duty 9 tariff lines EU Free Third-country duty 9 tariff lines Türkiye 35% – 100% Statutory rate (Law 474) 11 tariff lines · average 71.8% USA Free General (MFN) 5 tariff lines

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Subheadings 5

World trade in 2024

4818 · US$15bn

Trade value (US$) no reported trade < US$1.1mUS$1.1m+US$33m+US$185.7m+> US$835.2m

Exports: 187
  1. China: US$2.8bn
  2. Germany: US$1.6bn
  3. Italy: US$1.2bn
  4. United States: US$942m
  5. Poland: US$895.5m
  6. Canada: US$835.2m
  7. France: US$690.6m
  8. Sweden: US$425.8m
  9. Netherlands: US$409.9m
  10. Spain: US$359.1m
  11. Belgium: US$332.5m
  12. United Kingdom: US$303.8m
  13. Indonesia: US$284m
  14. Portugal: US$278.2m
  15. Slovakia: US$259.4m
  16. Austria: US$235.8m
  17. Türkiye: US$217.1m
  18. El Salvador: US$194.4m
  19. Vietnam: US$185.7m
  20. Malaysia: US$178.5m
  21. Mexico: US$167.6m
  22. Guatemala: US$146.2m
  23. Slovenia: US$127.9m
  24. Finland: US$123.2m
  25. Hungary: US$105.4m
  26. Colombia: US$93.2m
  27. Serbia: US$86.9m
  28. South Korea: US$83.1m
  29. Lithuania: US$74m
  30. South Africa: US$71.1m
  31. Czechia: US$70.6m
  32. Thailand: US$69.7m
  33. Taiwan: US$68.7m
  34. Saudi Arabia: US$67.4m
  35. Russia: US$59.4m
  36. Jordan: US$57.8m
  37. Croatia: US$57.6m
  38. Egypt: US$53.8m
  39. Brazil: US$53.3m
  40. Bosnia & Herzegovina: US$50.8m
  41. Greece: US$48.8m
  42. Japan: US$43m
  43. Switzerland: US$39.7m
  44. Romania: US$38.4m
  45. Bulgaria: US$37m
  46. Denmark: US$33m
  47. Dominican Republic: US$32.2m
  48. New Zealand: US$31m
  49. Norway: US$30.3m
  50. Israel: US$28.9m
  51. Ukraine: US$27.4m
  52. United Arab Emirates: US$25.4m
  53. Peru: US$23.6m
  54. Côte d’Ivoire: US$17.6m
  55. Ireland: US$16.7m
  56. Trinidad & Tobago: US$15.2m
  57. India: US$14.2m
  58. Australia: US$12.9m
  59. Latvia: US$12.4m
  60. Hong Kong SAR China: US$10.5m

Top exporters

RankCountryValueShare
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$895.5m 6%
6 Canada US$835.2m 5.6%
7 France US$690.6m 4.6%
8 Sweden US$425.8m 2.8%
9 Netherlands US$409.9m 2.7%
10 Spain US$359.1m 2.4%

Top importers

RankCountryValueShare
1 United States US$2.2bn 14.4%
2 Germany US$1.3bn 9%
3 France US$890.7m 5.9%
4 Netherlands US$756.4m 5%
5 Canada US$739.6m 4.9%
6 Japan US$464.1m 3.1%
7 Belgium US$456.3m 3%
8 United Kingdom US$453.4m 3%
9 Austria US$381.6m 2.5%
10 Spain US$352.6m 2.3%

Products classified here

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).