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 from Barbados
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 rulesBarbados
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
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
EUWorld 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% |
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.
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.