Subheading · Chapter 48 · Heading 4819

4819.20

4819.20: Folding cartons, boxes and cases, of non-corrugated paper or paperboard

Folding cartons (non-corrugated board)

4819.20 is the HS subheading for folding cartons (non-corrugated board), 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 20 00 00 Folding cartons, boxes and cases, of non-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£360.9m+3.3% · previous 12 months
Average import price£2.38 per kg
Jan 2024: £25.8mFeb 2024: £23.6mMar 2024: £27.7mApr 2024: £28.2mMay 2024: £24.8mJun 2024: £30.9mJul 2024: £29.7mAug 2024: £36.4mSept 2024: £31.7mOct 2024: £34.9mNov 2024: £30.2mDec 2024: £23.3mJan 2025: £25mFeb 2025: £24.9mMar 2025: £27.6mApr 2025: £25.1mMay 2025: £29.7mJun 2025: £28.1mJul 2025: £36.6mAug 2025: £32.1mSept 2025: £35.3mOct 2025: £33.7mNov 2025: £29.4mDec 2025: £25.9mJan 2026: £25.7mFeb 2026: £26.1mMar 2026: £29.2mApr 2026: £25.4mMay 2026: £26.8mJun 2026: £31.8mJul 2026: £36.6mAug 2026: £35m 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 £99.9m 27.7% -0.6%
Germany £58.9m 16.3% +15.6%
Ireland £37m 10.3% +20.4%
Netherlands £33.7m 9.3% +7.1%
Belgium £27.5m 7.6% -1.4%
Poland £25.9m 7.2% +3.4%
Türkiye £22.8m 6.3% -4.2%
Italy £10.3m 2.8% -11.6%

Same subheading in other tariffs

World trade in 2024

4819.20 · US$10bn

Trade value (US$) no reported trade < US$1mUS$1m+US$24m+US$168m+> US$498m

Exports: 177
  1. China: US$2bn
  2. Germany: US$1bn
  3. Poland: US$716m
  4. Netherlands: US$525m
  5. United States: US$510m
  6. Canada: US$498m
  7. Italy: US$366m
  8. Spain: US$272m
  9. Belgium: US$268m
  10. Austria: US$267m
  11. France: US$228m
  12. Mexico: US$217m
  13. Türkiye: US$214m
  14. Thailand: US$193m
  15. Czechia: US$189m
  16. Denmark: US$174m
  17. Saudi Arabia: US$168m
  18. Hungary: US$165m
  19. India: US$133m
  20. Vietnam: US$117m
  21. United Kingdom: US$114m
  22. Portugal: US$91m
  23. Sweden: US$88m
  24. Ireland: US$80m
  25. Switzerland: US$70m
  26. South Korea: US$60m
  27. Indonesia: US$59m
  28. United Arab Emirates: US$58m
  29. Romania: US$51m
  30. Greece: US$50m
  31. Malaysia: US$47m
  32. Taiwan: US$44m
  33. Lithuania: US$32m
  34. Slovenia: US$31m
  35. Bulgaria: US$30m
  36. El Salvador: US$28m
  37. Slovakia: US$28m
  38. Dominican Republic: US$28m
  39. Costa Rica: US$28m
  40. Serbia: US$27m
  41. Croatia: US$25m
  42. Japan: US$24m
  43. Kazakhstan: US$24m
  44. South Africa: US$23m
  45. Hong Kong SAR China: US$23m
  46. Singapore: US$22m
  47. Brazil: US$21m
  48. Guatemala: US$19m
  49. Norway: US$17m
  50. Egypt: US$16m
  51. Ukraine: US$16m
  52. Finland: US$16m
  53. Latvia: US$15m
  54. Philippines: US$13m
  55. Russia: US$13m
  56. Tunisia: US$11m
  57. Estonia: US$11m
  58. Colombia: US$8m
  59. Côte d’Ivoire: US$7m
  60. Sri Lanka: US$7m

Top exporters

RankCountryValueShare
1 China US$2bn 19.3%
2 Germany US$1bn 11.5%
3 Poland US$716m 7.4%
4 Netherlands US$525m 5.4%
5 United States US$510m 5.3%
6 Canada US$498m 5.2%
7 Italy US$366m 3.8%
8 Spain US$272m 2.8%
9 Belgium US$268m 2.8%
10 Austria US$267m 2.8%

Top importers

RankCountryValueShare
1 United States US$1bn 11.4%
2 France US$861m 8.9%
3 Germany US$634m 6.6%
4 United Kingdom US$442m 4.6%
5 Poland US$362m 3.8%
6 Netherlands US$338m 3.5%
7 Canada US$322m 3.3%
8 Belgium US$304m 3.2%
9 Switzerland US$296m 3.1%
10 Italy US$279m 2.9%

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
  • 27number of duty-free countries (MFN)
  • 78%highest: Zimbabwe, Angola, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 25% 2018 · HS 2012
Albania 0% 2023
Algeria 24% 15% – 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 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 23% 0% – 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 0% 2023
Benin 15% 10% – 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 15% 10% – 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 6.8% 0% – 9% 2023
Côte d’Ivoire 15% 10% – 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 0% 2023 · HS 2017
Egypt 13% 5% – 20% 2019 · HS 2017
El Salvador 6.7% 0% – 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 15% 10% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 15% 10% – 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 6.7% 0% – 10% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 6.7% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 18% 15% – 20% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 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 10% 0% – 20% 2020 · HS 2017
Lesotho 10% 2023
Liberia 15% 10% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 16%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 15% 10% – 20% 2023
Mauritania 15% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 1% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 5% 2023 · HS 2017
Morocco 30% 10% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 6.7% 0% – 10% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 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 11% 0% – 15% 2023
Papua New Guinea 0% 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 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 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 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 11%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 15% 10% – 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 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 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 78%* 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
64212 Folding cartons, boxes & cases, of non-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
20174819.20unchanged
20124819.20unchanged
20074819.20unchanged
20024819.20unchanged
19964819.20unchanged
19924819.20unchanged

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 24

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.

  • N365325 U.S. CBP 6 October 2026 · 4819.20.00.40

    The tariff classification of paperboard bottle carriers from Vietnam

  • H335786 U.S. CBP 30 March 2026 · 4819.20.00.40

    Application for Further Review of Protest No. 5301-23-109515; Tariff classification of folding paperboard cosmetic package

  • N359293 U.S. CBP 17 March 2026 · 4819.20.00.40

    The tariff classification of a folding paperboard box from China

  • H338844 U.S. CBP 29 August 2025 · 4819.20.00

    Revocation of NY N077475; Tariff Classification of a Paper Wine Bottle Carrier from China

  • N326307 U.S. CBP 17 June 2022 · 4819.20.00.40

    The tariff classification of folding paperboard gift boxes from China

  • N317261 U.S. CBP 23 February 2021 · 4819.20.00.20

    The tariff classification of non-corrugated folding paperboard boxes from China

  • 600015394 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    An 8" round white cake board and tall box These are perfect for all types of baking. Ideal to use for an 8" cake. 8" Cake box Round cake board White 3mm thickness white MDF board Packed in clear plastic

  • 600015395 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    A 10" round white cake board and tall box These are perfect for all types of baking. Ideal to use for an 10" cake. 10" Cake box Round cake board White 3mm thickness white MDF board Packed in a clear plastic

  • 600015396 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    A 12" round white cake board and tall box These are perfect for all types of baking. Ideal to use for an 12" cake. 12" Cake box Round cake board White 3mm thickness white MDF board Packed in clear plastic

  • 600015397 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    A 14" round white cake board and tall box available in wholesale quantities. These are perfect for all types of baking. Ideal to use for an 14" cake. 14" Cake box Round cake board White 3mm thickness white MDF board Packed in clear plastic

  • 600015398 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    An 8" round silver cake board and tall box. These are perfect for all types of baking. Ideal to use for an 8" cake. 8" Cake box Round cake board - 8" 12mm Thick Silver board

  • 600015399 HMRC 5 May 2026 – 4 May 2029 · 4819 20 00 00

    An 10" round silver cake board and tall box. These are perfect for all types of baking. Ideal to use for an 8" cake. 10" Cake box Round cake board - 10" 12mm Thick Silver board

24 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 4819.20; the duty is duty-free.

Subheading 4819.20 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 folding cartons (non-corrugated board) into the UK came to £360.9m between September 2025 and August 2026 (up 3% on the year before); China supplied 28%, followed by Germany.

In 2024, countries exported folding cartons (non-corrugated board) worth US$10bn (−4.2% year on year).

The largest exporter was China (US$2bn), followed by Germany.

Products classified here

Questions and answers

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

Folding cartons, boxes and cases, of non-corrugated paper or paperboard fall under HS subheading 4819.20, part of heading 4819, in section X of the Harmonized System.

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

Under the UK Global Tariff, imports under 4819.20 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 folding cartons, boxes and cases, of… in the EU?

Under the EU Combined Nomenclature, imports under 4819.20 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 folding cartons, boxes and cases, of…?

China, with US$2bn in 2024 (19.3% of world exports).

Which countries can export folding cartons (non-corrugated board) 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 folding cartons (non-corrugated board)?

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 folding cartons (non-corrugated board) from?

In the 12 months to August 2026, the largest suppliers were China (28%), Germany (16%) and Ireland (10%), out of total imports of £360.9m.

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Typical products

Everyday names, not part of the legal text.