Subheading · Chapter 48 · Heading 4819

4819.10

4819.10: Cartons, boxes and cases, of corrugated paper or paperboard

Corrugated cardboard boxes

4819.10 is the HS subheading for corrugated cardboard boxes, under heading 4819 in chapter 48.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 4819 10 00 00 Cartons, boxes and cases, of corrugated paper or paperboard 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 1

  • 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

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£261.6m-2% · previous 12 months
Average import price£1.70 per kg
Jan 2024: £17.7mFeb 2024: £19.4mMar 2024: £19.3mApr 2024: £19.7mMay 2024: £19.4mJun 2024: £25mJul 2024: £21.7mAug 2024: £21.6mSept 2024: £22.3mOct 2024: £27.9mNov 2024: £23.8mDec 2024: £22.7mJan 2025: £19.2mFeb 2025: £21.4mMar 2025: £20.1mApr 2025: £20.7mMay 2025: £21.8mJun 2025: £23.8mJul 2025: £22.5mAug 2025: £20.9mSept 2025: £23.5mOct 2025: £25.9mNov 2025: £24.9mDec 2025: £21.7mJan 2026: £19.2mFeb 2026: £19mMar 2026: £20.6mApr 2026: £20.2mMay 2026: £20.4mJun 2026: £22.6mJul 2026: £21.9mAug 2026: £21.6m 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
China £57.1m 21.8% -13.7%
Türkiye £40.9m 15.6% +9.2%
Poland £30.4m 11.6% +2.5%
Germany £27.5m 10.5% +8.8%
Netherlands £24.6m 9.4% -7.6%
Ireland £20.5m 7.8% -6.7%
South Korea £9.6m 3.7% +27%
Italy £7.2m 2.8% +1.4%

Same subheading in other tariffs

World trade in 2024

4819.10 · US$10bn

Trade value (US$) no reported trade < US$2mUS$2m+US$21m+US$111m+> US$370m

Exports: 190
  1. China: US$2bn
  2. United States: US$1bn
  3. Germany: US$1bn
  4. Poland: US$612m
  5. Italy: US$435m
  6. Austria: US$370m
  7. Türkiye: US$327m
  8. Netherlands: US$293m
  9. Spain: US$258m
  10. France: US$246m
  11. Belgium: US$245m
  12. Czechia: US$234m
  13. Canada: US$225m
  14. Hungary: US$184m
  15. Mexico: US$178m
  16. Guatemala: US$163m
  17. Saudi Arabia: US$143m
  18. United Kingdom: US$138m
  19. Vietnam: US$111m
  20. Sweden: US$96m
  21. Romania: US$81m
  22. Malaysia: US$80m
  23. Switzerland: US$79m
  24. Slovakia: US$74m
  25. Denmark: US$73m
  26. South Africa: US$72m
  27. South Korea: US$70m
  28. El Salvador: US$65m
  29. India: US$64m
  30. Egypt: US$64m
  31. Honduras: US$59m
  32. Portugal: US$52m
  33. Brazil: US$40m
  34. Ireland: US$40m
  35. Croatia: US$40m
  36. Morocco: US$37m
  37. United Arab Emirates: US$34m
  38. Lithuania: US$34m
  39. Taiwan: US$30m
  40. Slovenia: US$28m
  41. Singapore: US$27m
  42. Greece: US$23m
  43. Finland: US$23m
  44. Latvia: US$22m
  45. Thailand: US$22m
  46. Japan: US$21m
  47. Costa Rica: US$20m
  48. Serbia: US$19m
  49. Argentina: US$18m
  50. Côte d’Ivoire: US$18m
  51. Indonesia: US$18m
  52. Israel: US$17m
  53. Russia: US$17m
  54. Hong Kong SAR China: US$16m
  55. Estonia: US$16m
  56. Sri Lanka: US$15m
  57. Dominican Republic: US$14m
  58. Bulgaria: US$14m
  59. Kuwait: US$13m
  60. Norway: US$12m

Top exporters

RankCountryValueShare
1 China US$2bn 15.1%
2 United States US$1bn 13.5%
3 Germany US$1bn 12.5%
4 Poland US$612m 6.1%
5 Italy US$435m 4.3%
6 Austria US$370m 3.7%
7 Türkiye US$327m 3.2%
8 Netherlands US$293m 2.9%
9 Spain US$258m 2.6%
10 France US$246m 2.4%

Top importers

RankCountryValueShare
1 United States US$862m 8.6%
2 Mexico US$847m 8.4%
3 Netherlands US$821m 8.1%
4 Germany US$682m 6.8%
5 France US$602m 6%
6 Canada US$582m 5.8%
7 Belgium US$365m 3.6%
8 United Kingdom US$318m 3.2%
9 Switzerland US$271m 2.7%
10 Hungary US$204m 2%

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.

  • 10%median duty
  • 23number of duty-free countries (MFN)
  • 102%highest: Zimbabwe, Angola, Bahamas

165

Importing countryMFN dutylines from – todata year
Afghanistan 25% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 15% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 10% 2022
Equatorial Guinea 10% 2023
Eswatini 10% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 32% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 7.5% 0% – 15% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 15% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 15% 2023
Japan 0% 2023
Jordan 20% 15% – 25% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 20%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 11% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 25% 10% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 18% 15% – 20% 2023
New Zealand 0% 2023
Nicaragua 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 7.5% 0% – 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 10% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 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 10% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 14%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 25% 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 0% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 15% 2023
Wallis & Futuna 3% 0% – 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 102%* 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
64211 Cartons, boxes & cases, of corrugated paper/paperboard
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
32153 Cartons, boxes, cases, record sleeves and other packing containers (except bags) of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
ISIC Rev. 4 activity
1702 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

Earlier HS editions

HSCode
20174819.10unchanged
20124819.10unchanged
20074819.10unchanged
20024819.10unchanged
19964819.10unchanged
19924819.10unchanged

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 8

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.

  • N360694 U.S. CBP 5 May 2026 · 4819.10.00.40

    The tariff classification of cardboard boxes and molded fiber tray inserts from China

  • N360600 U.S. CBP 29 April 2026 · 4819.10.00.40

    The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China

  • N338972 U.S. CBP 16 April 2024 · 4819.10.00.40

    The tariff classification of corrugated paperboard boxes from India

  • N326226 U.S. CBP 14 June 2022 · 4819.10.00.40

    The tariff classification of corrugated paperboard boxes from China

  • N326229 U.S. CBP 14 June 2022 · 4819.10.00.40

    The tariff classification of corrugated paperboard boxes from China

  • N312677 U.S. CBP 9 July 2020 · 4819.10.00.40

    The tariff classification of a “Hanukkah Mystery Punch Box” from China

8 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. US Countervailing duty

    Certain Corrugated Die-Cut Cardboard Boxes From the Republic of Türkiye: Initiation of Countervailing Duty Investigation

    FR Doc. 2026-21778 · 91 FR 67283 · Source: federalregister.gov

  2. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/2327 of 21 October 2026 imposing a definitive anti-dumping duty on imports of certain prepared or preserved citrus fruits (namely mandarins, etc.) originating in the People’s Republic of China following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the Council

    CELEX 32026R2327 · Source: eur-lex.europa.eu

  3. US Anti-dumping

    Corrugated Pizza Boxes From China, Malaysia, and Turkey; Institution of Antidumping and Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations

    FR Doc. 2026-18723 · 91 FR 58174 · Source: federalregister.gov

Rule changes →

Subheading 4819.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4819.10; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported corrugated cardboard boxes worth £261.6m (down 2% on the year before), at an average of £1.70 per kg; China supplied 22%, followed by Türkiye.

World trade in corrugated cardboard boxes reached US$10bn in 2024, down 0.7% on 2023.

China was the largest exporter with 15.1% of the total, ahead of the United States.

Questions and answers

What is the HS code for cartons, boxes and cases, of corrugated paper or paperboard?

Cartons, boxes and cases, of corrugated paper or paperboard fall under HS subheading 4819.10, part of heading 4819, in section X of the Harmonized System.

What is the import duty on cartons, boxes and cases, of corrugated paper or… in the UK?

Under the UK Global Tariff, imports under 4819.10 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 cartons, boxes and cases, of corrugated paper or… in the EU?

Under the EU Combined Nomenclature, imports under 4819.10 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 cartons, boxes and cases, of corrugated paper or…?

China, with US$2bn in 2024 (15.1% of world exports).

Which countries can export corrugated cardboard boxes 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 corrugated cardboard boxes?

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 corrugated cardboard boxes from?

In the 12 months to August 2026, the largest suppliers were China (22%), Türkiye (16%) and Poland (12%), out of total imports of £261.6m.

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