Subheading · Chapter 48 · Heading 4818
4818.10: Toilet paper and similar paper, cellulose wadding or webs: toilet paper
Toilet paper
Official description Toilet paper
4818.10 is the HS subheading for toilet paper, under heading 4818 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4818 10 00 00 Toilet paper
- 4818 10 10 00 Weighing, per ply, 25 g/m2 or less Free
- 4818 10 90 00 Weighing, per ply, more than 25 g/m2 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
- 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 |
|---|---|---|---|
 China | £24.3m | 28.7% | +3% |
 France | £15.8m | 18.6% | +187.1% |
 Germany | £11.2m | 13.2% | +32.6% |
 Poland | £8m | 9.4% | -10.2% |
 Belgium | £6.1m | 7.1% | -6.2% |
 Spain | £5.5m | 6.5% | +111.5% |
 Italy | £4.2m | 4.9% | +1.5% |
 Türkiye | £2.6m | 3.1% | -35.9% |
Same subheading in other tariffs
EU Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 4 tariff lines 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 5% Third-country duty 1 tariff line 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$786kUS$786k+US$22m+US$110m+> US$264m
Exports: 144
- China: US$537m
- Germany: US$394m
- Canada: US$321m
- Poland: US$298m
- France: US$264m
- Italy: US$245m
- Sweden: US$224m
- United States: US$214m
- El Salvador: US$163m
- Austria: US$160m
- Spain: US$154m
- United Kingdom: US$145m
- Belgium: US$133m
- Portugal: US$132m
- Slovakia: US$110m
- Guatemala: US$109m
- Türkiye: US$89m
- Netherlands: US$83m
- Mexico: US$80m
- Indonesia: US$75m
- Slovenia: US$74m
- Serbia: US$54m
- South Africa: US$50m
- Jordan: US$48m
- Hungary: US$48m
- Malaysia: US$46m
- Lithuania: US$42m
- Vietnam: US$33m
- Brazil: US$33m
- Russia: US$31m
- Bosnia & Herzegovina: US$29m
- Finland: US$28m
- Czechia: US$26m
- Croatia: US$25m
- Colombia: US$22m
- Norway: US$22m
- Egypt: US$18m
- Peru: US$18m
- Switzerland: US$18m
- Bulgaria: US$16m
- New Zealand: US$14m
- Greece: US$14m
- Romania: US$14m
- Taiwan: US$13m
- Trinidad & Tobago: US$11m
- Saudi Arabia: US$11m
- Dominican Republic: US$10m
- Ukraine: US$9m
- United Arab Emirates: US$9m
- South Korea: US$8m
- Bahrain: US$6m
- Thailand: US$5m
- Albania: US$4m
- Japan: US$3m
- Latvia: US$3m
- Kenya: US$3m
- Ireland: US$3m
- Denmark: US$3m
- Israel: US$3m
- Côte d’Ivoire: US$3m
Trade value (US$) no reported trade < US$2mUS$2m+US$13m+US$64m+> US$131m
Imports: 219
- United States: US$508m
- Germany: US$456m
- Netherlands: US$333m
- France: US$255m
- Canada: US$195m
- Belgium: US$140m
- Hong Kong SAR China: US$131m
- Denmark: US$131m
- Norway: US$129m
- Czechia: US$128m
- Austria: US$121m
- Ireland: US$119m
- Australia: US$116m
- Switzerland: US$114m
- Spain: US$100m
- Costa Rica: US$89m
- Saudi Arabia: US$74m
- Hungary: US$74m
- United Kingdom: US$71m
- Honduras: US$65m
- Japan: US$65m
- Sweden: US$64m
- Croatia: US$60m
- Nicaragua: US$58m
- Guatemala: US$56m
- Portugal: US$52m
- Romania: US$48m
- Singapore: US$47m
- Poland: US$46m
- Finland: US$37m
- Slovakia: US$29m
- Bulgaria: US$29m
- El Salvador: US$29m
- Slovenia: US$26m
- Latvia: US$24m
- Serbia: US$24m
- Kazakhstan: US$24m
- Panama: US$24m
- Chile: US$21m
- Thailand: US$21m
- Malaysia: US$20m
- Italy: US$20m
- Mongolia: US$20m
- Estonia: US$18m
- Paraguay: US$18m
- Ukraine: US$17m
- Lithuania: US$17m
- Greece: US$17m
- Bosnia & Herzegovina: US$17m
- North Macedonia: US$16m
- Georgia: US$16m
- Uruguay: US$14m
- Botswana: US$13m
- Israel: US$13m
- Luxembourg: US$13m
- Morocco: US$12m
- Moldova: US$12m
- Philippines: US$11m
- New Zealand: US$11m
- Iceland: US$11m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$537m | 11.2% |
| 2 | Germany | US$394m | 8.2% |
| 3 | Canada | US$321m | 6.7% |
| 4 | Poland | US$298m | 6.2% |
| 5 | France | US$264m | 5.5% |
| 6 | Italy | US$245m | 5.1% |
| 7 |  Sweden | US$224m | 4.7% |
| 8 | United States | US$214m | 4.5% |
| 9 |  El Salvador | US$163m | 3.4% |
| 10 |  Austria | US$160m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$508m | 10.6% |
| 2 | Germany | US$456m | 9.5% |
| 3 |  Netherlands | US$333m | 7% |
| 4 | France | US$255m | 5.3% |
| 5 | Canada | US$195m | 4.1% |
| 6 | Belgium | US$140m | 2.9% |
| 7 |  Hong Kong SAR China | US$131m | 2.7% |
| 8 |  Denmark | US$131m | 2.7% |
| 9 | Norway | US$129m | 2.7% |
| 10 |  Czechia | US$128m | 2.7% |
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
- 25number of duty-free countries (MFN)
- 60%highest: Uganda, Iran, Angola
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 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 | 11% | 10% – 13% | 2023 |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 5% | 0% – 25% | 2022 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 20% | 2022 · HS 2017 | |
 Belarus | 11% | 10% – 13% | 2021 · HS 2017 |
 Belize | 35% | 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 | 25% | 20% – 30% | 2023 · HS 2017 |
 Dominica | 20% | 2023 · HS 2017 | |
 Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 25% | 10% – 40% | 2019 · HS 2017 |
| El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 20% | 2023 | |
 Ethiopia | 35% | 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 | 12% | 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 | 11% | 10% – 13% | 2023 |
 Kenya | 35% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 11% | 10% – 13% | 2021 · HS 2017 |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 20% | 2020 · HS 2017 | |
 Lesotho | 20% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 16%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 25% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 30% | 2023 | |
| Mexico | 5% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 11% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 20% | 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 | 0% | 2023 | |
 Papua New Guinea | 20% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 11% | 10% – 13% | 2021 · HS 2017 |
 Rwanda | 35% | 2023 | |
 Samoa | 20% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 15% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 50% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 20% | 2023 | |
 South Korea | 0% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 20% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 20% | 2023 | |
 Sudan | 25% | 2021 · HS 2017 | |
 Suriname | 20% | 2023 · HS 2007 | |
| Switzerland | 12%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 7% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 10% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 60% | 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 | 30% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 18% | 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
- 64243 Toilet paper, cut to size, in rolls/in sheets
- End use (BEC Rev. 5)
- Consumption goods · BEC 713101
- CPC 2.1 product
- 32193 Toilet paper, handkerchiefs, towels, serviettes, napkins for babies, tampons, and similar household, sanitary or hospital articles, and articles of apparel, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
- ISIC Rev. 4 activity
- 1709 Manufacture of other articles of paper and paperboard
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4818.10 | unchanged |
| 2012 | 4818.10 | unchanged |
| 2007 | 4818.10 | unchanged |
| 2002 | 4818.10 | unchanged |
| 1996 | 4818.10 | unchanged |
| 1992 | 4818.10 | unchanged |
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 6
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.
- N352218 U.S. CBP
The tariff classification of toilet paper from Turkey
- N340077 U.S. CBP
A country of origin and marking determination on various paper products
- N333041 U.S. CBP
A country of origin and marking determination of various paper products
- N329104 U.S. CBP
A country of origin determination of various paper products
- N283139 U.S. CBP
The applicability of subheadings 9802.00.50 or 9802.00.80 to paper products returned from Mexico
- 600009154 HMRC
A roll of toilet paper consisting of 400 sheets per roll. Each Sheet is 3 Ply with the gsm 15.5 per ply. The paper is made of 100 % Bamboo FSC certified. Each roll is wrapped in paper and packaged inside corrugated cartons also FSC certified.
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
The UK Global Tariff divides subheading 4818.10 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4818.10 covers 2 tariff lines and the duty is duty-free.
156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of toilet paper into the UK came to £84.8m between September 2025 and August 2026 (up 22% on the year before); China supplied 29%, followed by France.
In 2024, countries exported toilet paper worth US$5bn (−0.2% year on year).
The largest exporter was China (US$537m), followed by Germany.
Questions and answers
What is the HS code for toilet paper and similar paper, cellulose wadding or webs: toilet paper?
Toilet paper and similar paper, cellulose wadding or webs: toilet paper fall under HS subheading 4818.10, part of heading 4818, 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 4818.10 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 toilet paper and similar paper, cellulose wadding… in the EU?
Under the EU Combined Nomenclature, imports under 4818.10 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 toilet paper and similar paper, cellulose wadding…?
China, with US$537m in 2024 (11.2% of world exports).
Which countries can export toilet 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 toilet 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 toilet paper from?
In the 12 months to August 2026, the largest suppliers were China (29%), France (19%) and Germany (13%), out of total imports of £84.8m.