Subheading · Chapter 48 · Heading 4818

4818.30

4818.30: Toilet paper and similar paper, cellulose wadding or webs: tablecloths and serviettes

Paper tablecloths and napkins

Official description Tablecloths and serviettes

4818.30 is the HS subheading for paper tablecloths and napkins, under heading 4818 in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4818 30 00 00 Tablecloths and serviettes 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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 more

Anguilla, 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

last 12 months£49.2m-12.2% · previous 12 months
Average import price£2.53 per kg
Jan 2024: £4.1mFeb 2024: £4.1mMar 2024: £3.9mApr 2024: £4.3mMay 2024: £5.3mJun 2024: £5.1mJul 2024: £5.1mAug 2024: £4.9mSept 2024: £5.7mOct 2024: £4.9mNov 2024: £5.8mDec 2024: £4.2mJan 2025: £4.4mFeb 2025: £4.1mMar 2025: £4.7mApr 2025: £3.9mMay 2025: £4.4mJun 2025: £4.3mJul 2025: £4.7mAug 2025: £5mSept 2025: £4.9mOct 2025: £5.5mNov 2025: £4.9mDec 2025: £3.7mJan 2026: £3.4mFeb 2026: £3.2mMar 2026: £4.4mApr 2026: £3.3mMay 2026: £3.8mJun 2026: £3.6mJul 2026: £4.3mAug 2026: £4.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £16.8m 34.1% +2.1%
China £9.4m 19.2% +0.9%
Germany £6.2m 12.6% -46.4%
Poland £6.2m 12.5% +3.7%
Netherlands £3.1m 6.2% -18.7%
Türkiye £2m 4.2% -27.5%
Slovakia £1.6m 3.3% -40.2%
Ireland £707k 1.4% +14.6%

Same subheading in other tariffs

World trade in 2024

4818.30 · US$2bn

Trade value (US$) no reported trade < US$287kUS$287k+US$3m+US$25m+> US$79m

Exports: 151
  1. Germany: US$264m
  2. China: US$260m
  3. Italy: US$152m
  4. Poland: US$124m
  5. United States: US$79m
  6. Netherlands: US$69m
  7. Indonesia: US$64m
  8. Canada: US$51m
  9. Slovakia: US$44m
  10. Vietnam: US$42m
  11. Portugal: US$41m
  12. Spain: US$34m
  13. Austria: US$29m
  14. France: US$28m
  15. Malaysia: US$25m
  16. Belgium: US$20m
  17. United Kingdom: US$19m
  18. Türkiye: US$19m
  19. Mexico: US$16m
  20. Sweden: US$15m
  21. Guatemala: US$13m
  22. Thailand: US$11m
  23. Slovenia: US$10m
  24. El Salvador: US$10m
  25. Greece: US$8m
  26. Czechia: US$7m
  27. Saudi Arabia: US$6m
  28. Egypt: US$6m
  29. Denmark: US$6m
  30. Hungary: US$5m
  31. Colombia: US$4m
  32. Hong Kong SAR China: US$4m
  33. Ukraine: US$4m
  34. Latvia: US$3m
  35. Russia: US$3m
  36. South Africa: US$3m
  37. Dominican Republic: US$3m
  38. Kuwait: US$3m
  39. United Arab Emirates: US$2m
  40. Finland: US$2m
  41. Bosnia & Herzegovina: US$2m
  42. Taiwan: US$2m
  43. Romania: US$2m
  44. Serbia: US$2m
  45. Brazil: US$2m
  46. Bulgaria: US$2m
  47. India: US$2m
  48. Switzerland: US$2m
  49. Côte d’Ivoire: US$1m
  50. Croatia: US$1m
  51. Cambodia: US$1m
  52. Australia: US$986k
  53. North Macedonia: US$973k
  54. Uruguay: US$946k
  55. Ireland: US$935k
  56. Kenya: US$848k
  57. Lithuania: US$795k
  58. Chile: US$711k
  59. Bolivia: US$708k
  60. Argentina: US$669k

Top exporters

RankCountryValueShare
1 Germany US$264m 17.1%
2 China US$260m 16.9%
3 Italy US$152m 9.8%
4 Poland US$124m 8%
5 United States US$79m 5.1%
6 Netherlands US$69m 4.4%
7 Indonesia US$64m 4.1%
8 Canada US$51m 3.3%
9 Slovakia US$44m 2.9%
10 Vietnam US$42m 2.7%

Top importers

RankCountryValueShare
1 United States US$294m 19.1%
2 Germany US$144m 9.3%
3 France US$103m 6.6%
4 Canada US$84m 5.4%
5 United Kingdom US$71m 4.6%
6 Netherlands US$69m 4.5%
7 Spain US$63m 4%
8 Austria US$52m 3.4%
9 Switzerland US$52m 3.3%
10 Belgium US$44m 2.8%

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
  • 22number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Bahamas

165

Importing countryMFN dutylines from – todata 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 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 28% 20% – 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 20% 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 19% 5% – 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 0% 2023
Kenya 35% 2023
Kiribati 30% 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 6.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 23% 20% – 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 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 5.4%* 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 20% 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 713201
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

HSCode
20174818.30unchanged
20124818.30unchanged
20074818.30unchanged
20024818.30unchanged
19964818.30unchanged
19924818.30unchanged

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 14

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.

  • N340077 U.S. CBP 20 May 2024 · 4818.30.00.00

    A country of origin and marking determination on various paper products

  • N329104 U.S. CBP 28 November 2022 · 4818.30.00.00

    A country of origin determination of various paper products

  • N276687 U.S. CBP 19 May 2017 · 4818.30.00.00

    The marking and classification of Tablecloths, Runners, Napkins and Placemats from Italy

  • N278622 U.S. CBP 17 May 2017 · 4818.30.00.00

    The tariff classification of Tablecloths, Napkins and Placemats from Germany

  • N274682 U.S. CBP 15 June 2016 · 4818.30.00.00

    The tariff classification of napkins from Germany or Italy.

  • 600012430 HMRC 3 February 2025 – 2 February 2028 · 4818 30 00 00

    White 2ply napkins made from paper pulp. Dimensions: 330mm x 330mm Pack size: 2000 White 2ply Virgin pure pulp 100pcs per pack, 20 packs per case = 2000 napkins Come in large and economic pack size for busy catering environments. They are soft to the touch and ideal for mopping and wiping food off…

  • 600009563 HMRC 24 January 2024 – 23 January 2027 · 4818 30 00 00

    The product is a patterned tablecloth used to cover a table for decorative purposes. The dimensions are 120cm x 180cm. It is made from 100% 60gsm food grade paper, FSC mixed sourced and manufactured in China. It is packaged in an FSC Card Box.

  • 600009558 HMRC 22 January 2024 – 21 January 2027 · 4818 30 00 00

    A table cloth used to cover a table for decorative purposes and is made in China. This product is made from 100% 60gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Box.

  • 600009559 HMRC 22 January 2024 – 21 January 2027 · 4818 30 00 00

    20 paper striped napkins used for wiping your face or hands whilst eating and is made in China. This product is made from 100% 55gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Box.

  • 600009562 HMRC 22 January 2024 – 21 January 2027 · 4818 30 00 00

    A pack of 20 Square Paper Napkins in a spot design. They will be used for wiping your face or hands whilst eating. The product is made in China from 100% 55gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Box.

  • 600009556 HMRC 19 January 2024 – 18 January 2027 · 4818 30 00 00

    Cocktail Napkins This product is used to wipe face or hands whilst eating. The product is made of 100% 55gsm Food Grade Paper FSC Mixed Sourced. 20 cocktail napkins, packaged in a FSC card Box.

14 rulings in total for this code

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. GB Sanctions · Applies from:

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

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

Rule changes →

The UK Global Tariff has one tariff line for subheading 4818.30; the duty is duty-free.

Subheading 4818.30 is a single line in the EU Combined Nomenclature, where 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 paper tablecloths and napkins into the UK came to £49.2m between September 2025 and August 2026 (down 12% on the year before); Italy supplied 34%, followed by China.

In 2024, countries exported paper tablecloths and napkins worth US$2bn (+2.5% year on year).

The largest exporter was Germany (US$264m), followed by China.

Products classified here

Questions and answers

What is the HS code for toilet paper and similar paper, cellulose wadding or webs: tablecloths and serviettes?

Toilet paper and similar paper, cellulose wadding or webs: tablecloths and serviettes fall under HS subheading 4818.30, 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 4818.30 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 4818.30 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…?

Germany, with US$264m in 2024 (17.1% of world exports).

Which countries can export paper tablecloths and napkins 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 paper tablecloths and napkins?

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 paper tablecloths and napkins from?

In the 12 months to August 2026, the largest suppliers were Italy (34%), China (19%) and Germany (13%), out of total imports of £49.2m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.