4818.20: Handkerchiefs, cleansing or facial tissues and towels

1. 4818 20 00 00 Handkerchiefs, cleansing or facial tissues and towels
2. 4818 20 10 00 Handkerchiefs and cleansing or facial tissues Free
3. Hand towels
4. 4818 20 91 00 In rolls Free
5. 4818 20 99 00 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£190.2m+3.1% · previous 12 months

Average import price£1.81 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Germany	£49.2m	25.9%	+88.8%
Italy	£45.3m	23.8%	-8.6%
France	£20.4m	10.7%	-10.5%
Poland	£16.6m	8.7%	-6.6%
China	£14.8m	7.8%	+33.5%
Belgium	£8.6m	4.5%	+46.6%
Sweden	£6.5m	3.4%	-6.6%
Finland	£6.1m	3.2%	+58.2%

Same subheading in other tariffs

EU Free Third-country duty 3 tariff lines Türkiye Free Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line Canada Free General (MFN) 3 tariff lines Mexico 25% General (MFN) 1 tariff line Brazil 14.4% General (MFN) 1 tariff line Argentina 16% General (MFN) 3 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand Free General (MFN) 1 tariff line Japan Free General (MFN) 2 tariff lines Taiwan Free General (MFN) 1 tariff line GCC 5% General (MFN) 3 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 3 tariff lines Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	China	US$924m	15.1%
2	Germany	US$794m	13%
3	Italy	US$700m	11.5%
4	United States	US$520m	8.5%
5	Canada	US$409m	6.7%
6	Poland	US$398m	6.5%
7	France	US$315m	5.2%
8	Belgium	US$150m	2.5%
9	Netherlands	US$142m	2.3%
10	Indonesia	US$131m	2.1%

Top importers

Rank	Country	Value	Share
1	United States	US$591m	9.7%
2	Germany	US$572m	9.4%
3	France	US$432m	7.1%
4	Canada	US$369m	6%
5	Japan	US$336m	5.5%
6	Netherlands	US$264m	4.3%
7	United Kingdom	US$239m	3.9%
8	Thailand	US$202m	3.3%
9	Austria	US$175m	2.9%
10	Belgium	US$175m	2.9%

Import duty on this product around the world 164

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
• 21number of duty-free countries (MFN)
• 55%highest: Iran, Angola, Egypt

164

Importing country	MFN duty	lines from – to	data year
Afghanistan	30%		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	10%		2023
Aruba	6%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	9%	0% – 45%	2022
Bahrain	5%		2023
Bangladesh	25%		2023 · HS 2017
Barbados	20%		2022 · HS 2017
Belarus	10%		2021 · HS 2017
Belize	35%		2023
Benin	20%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	10%		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	20%		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	15%		2023 · HS 2017
Dominica	20%		2023 · HS 2017
Dominican Republic	20%		2023
Ecuador	30%		2023 · HS 2017
Egypt	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
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	10%		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	5.3%	0% – 8%	2023
Kenya	35%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	10%		2021 · HS 2017
Laos	15%		2023 · HS 2017
Lebanon	20%		2020 · HS 2017
Lesotho	20%		2023
Liberia	20%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	8.4%*		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	20%		2023
Malawi	25%		2021 · HS 2017
Malaysia	25%		2023
Maldives	0%		2023
Mali	20%		2023
Mauritania	20%		2023 · HS 2017
Mauritius	15%	0% – 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	13%	10% – 15%	2023
Papua New Guinea	20%		2023
Paraguay	16%		2023 · HS 2017
Peru	6%		2023 · HS 2017
Philippines	15%		2023
Qatar	5%		2023
Russia	10%		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	0%		2023
Sierra Leone	20%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	25%		2023 · HS 2017
South Africa	20%		2023
South Korea	0%		2023
Sri Lanka	20%		2023
St Kitts & Nevis	25%		2023
St Lucia	20%		2023 · HS 2012
St Pierre & Miquelon	8%		2021 · HS 2017
St Vincent & the Grenadines	20%		2023
Sudan	25%		2021 · HS 2017
Suriname	20%		2023 · HS 2007
Switzerland	7.2%*		2023
Syria	30%		2020 · HS 2012
Tajikistan	7%		2021 · HS 2012
Tanzania	35%		2023
Thailand	10%		2023
Togo	20%		2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	20%		2023 · HS 2012
Türkiye	0%		2023
Tuvalu	15%		2017 · HS 2017
Uganda	35%		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	15%		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

64294 Handkerchiefs, cleansing tissues, towels, serviettes, tablecloths, bed sheets & other paper linen; paper garments & clothing accessories

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

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 12

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.

1. Sanctions 19 May 2026 · Applies from: 20 May 2026

   The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

   S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

Products classified here

• cleansing tissues

Questions and answers

Typical products

• cleansing tissues

Everyday names, not part of the legal text.