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/m<sup>2</sup> or less Free+2
- 4818 10 90 00 Weighing, per ply, more than 25 g/m<sup>2</sup> Free+2
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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 35% – 60% Statutory rate (Law 474) 4 tariff lines · average 47.5% 
USA Free General (MFN) 1 tariff line 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.
World trade in 2024
Trade value (US$) no reported trade < US$785.7kUS$785.7k+US$21.9m+US$109.6m+> US$263.6m
Exports: 144
- China: US$537m
- Germany: US$393.8m
- Canada: US$321.4m
- Poland: US$298m
- France: US$263.6m
- Italy: US$245.4m
- Sweden: US$224.4m
- United States: US$213.9m
- El Salvador: US$162.6m
- Austria: US$159.7m
- Spain: US$153.8m
- United Kingdom: US$144.6m
- Belgium: US$133.2m
- Portugal: US$131.9m
- Slovakia: US$109.6m
- Guatemala: US$108.9m
- Türkiye: US$89.1m
- Netherlands: US$83.2m
- Mexico: US$80.4m
- Indonesia: US$74.7m
- Slovenia: US$73.7m
- Serbia: US$53.5m
- South Africa: US$49.9m
- Jordan: US$47.9m
- Hungary: US$47.7m
- Malaysia: US$46.2m
- Lithuania: US$42m
- Vietnam: US$33.2m
- Brazil: US$33m
- Russia: US$30.7m
- Bosnia & Herzegovina: US$29.5m
- Finland: US$28.5m
- Czechia: US$26m
- Croatia: US$24.8m
- Colombia: US$22m
- Norway: US$21.9m
- Egypt: US$18.5m
- Peru: US$18.4m
- Switzerland: US$17.7m
- Bulgaria: US$16.2m
- New Zealand: US$14m
- Greece: US$14m
- Romania: US$13.6m
- Taiwan: US$12.6m
- Trinidad & Tobago: US$11.1m
- Saudi Arabia: US$11.1m
- Dominican Republic: US$10m
- Ukraine: US$9m
- United Arab Emirates: US$8.7m
- South Korea: US$7.6m
- Bahrain: US$5.7m
- Thailand: US$5.3m
- Albania: US$4.3m
- Japan: US$3.3m
- Latvia: US$3.2m
- Kenya: US$3m
- Ireland: US$2.9m
- Denmark: US$2.9m
- Israel: US$2.9m
- Côte d’Ivoire: US$2.6m
Trade value (US$) no reported trade < US$2.2mUS$2.2m+US$13.1m+US$64.4m+> US$130.9m
Imports: 219
- United States: US$508.4m
- Germany: US$456m
- Netherlands: US$332.8m
- France: US$255m
- Canada: US$195.3m
- Belgium: US$140.2m
- Hong Kong SAR China: US$130.9m
- Denmark: US$130.8m
- Norway: US$128.9m
- Czechia: US$127.6m
- Austria: US$120.5m
- Ireland: US$119.2m
- Australia: US$115.6m
- Switzerland: US$113.8m
- Spain: US$99.7m
- Costa Rica: US$88.7m
- Saudi Arabia: US$74.4m
- Hungary: US$74m
- United Kingdom: US$71.3m
- Honduras: US$65.1m
- Japan: US$64.9m
- Sweden: US$64.4m
- Croatia: US$60.3m
- Nicaragua: US$57.8m
- Guatemala: US$55.5m
- Portugal: US$52m
- Romania: US$47.9m
- Singapore: US$47m
- Poland: US$45.7m
- Finland: US$36.9m
- Slovakia: US$29.4m
- Bulgaria: US$29.2m
- El Salvador: US$28.5m
- Slovenia: US$26.5m
- Latvia: US$24.4m
- Serbia: US$24.2m
- Kazakhstan: US$23.7m
- Panama: US$23.6m
- Chile: US$21.3m
- Thailand: US$21.2m
- Malaysia: US$20m
- Italy: US$19.7m
- Mongolia: US$19.5m
- Estonia: US$18.5m
- Paraguay: US$18.2m
- Ukraine: US$17.4m
- Lithuania: US$17m
- Greece: US$16.7m
- Bosnia & Herzegovina: US$16.6m
- North Macedonia: US$16.3m
- Georgia: US$15.6m
- Uruguay: US$13.6m
- Botswana: US$13.5m
- Israel: US$13.5m
- Luxembourg: US$13.1m
- Morocco: US$12.3m
- Moldova: US$11.7m
- Philippines: US$11.5m
- New Zealand: US$11.2m
- Iceland: US$11.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$537m | 11.2% |
| 2 | Germany | US$393.8m | 8.2% |
| 3 |  Canada | US$321.4m | 6.7% |
| 4 | Poland | US$298m | 6.2% |
| 5 | France | US$263.6m | 5.5% |
| 6 | Italy | US$245.4m | 5.1% |
| 7 |  Sweden | US$224.4m | 4.7% |
| 8 | United States | US$213.9m | 4.5% |
| 9 |  El Salvador | US$162.6m | 3.4% |
| 10 |  Austria | US$159.7m | 3.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$508.4m | 10.6% |
| 2 | Germany | US$456m | 9.5% |
| 3 |  Netherlands | US$332.8m | 7% |
| 4 | France | US$255m | 5.3% |
| 5 | Canada | US$195.3m | 4.1% |
| 6 | Belgium | US$140.2m | 2.9% |
| 7 |  Hong Kong SAR China | US$130.9m | 2.7% |
| 8 |  Denmark | US$130.8m | 2.7% |
| 9 |  Norway | US$128.9m | 2.7% |
| 10 |  Czechia | US$127.6m | 2.7% |
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.
157 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$4.8bn (−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?
157 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.