Subheading · Chapter 48 · Heading 4819
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
Rates by national line · UK Global Tariff
UK lines →- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$24m+US$168m+> US$498m
Exports: 177
- China: US$2bn
- Germany: US$1bn
- Poland: US$716m
- Netherlands: US$525m
- United States: US$510m
- Canada: US$498m
- Italy: US$366m
- Spain: US$272m
- Belgium: US$268m
- Austria: US$267m
- France: US$228m
- Mexico: US$217m
- Türkiye: US$214m
- Thailand: US$193m
- Czechia: US$189m
- Denmark: US$174m
- Saudi Arabia: US$168m
- Hungary: US$165m
- India: US$133m
- Vietnam: US$117m
- United Kingdom: US$114m
- Portugal: US$91m
- Sweden: US$88m
- Ireland: US$80m
- Switzerland: US$70m
- South Korea: US$60m
- Indonesia: US$59m
- United Arab Emirates: US$58m
- Romania: US$51m
- Greece: US$50m
- Malaysia: US$47m
- Taiwan: US$44m
- Lithuania: US$32m
- Slovenia: US$31m
- Bulgaria: US$30m
- El Salvador: US$28m
- Slovakia: US$28m
- Dominican Republic: US$28m
- Costa Rica: US$28m
- Serbia: US$27m
- Croatia: US$25m
- Japan: US$24m
- Kazakhstan: US$24m
- South Africa: US$23m
- Hong Kong SAR China: US$23m
- Singapore: US$22m
- Brazil: US$21m
- Guatemala: US$19m
- Norway: US$17m
- Egypt: US$16m
- Ukraine: US$16m
- Finland: US$16m
- Latvia: US$15m
- Philippines: US$13m
- Russia: US$13m
- Tunisia: US$11m
- Estonia: US$11m
- Colombia: US$8m
- Côte d’Ivoire: US$7m
- Sri Lanka: US$7m
Trade value (US$) no reported trade < US$5mUS$5m+US$29m+US$113m+> US$322m
Imports: 220
- United States: US$1bn
- France: US$861m
- Germany: US$634m
- United Kingdom: US$442m
- Poland: US$362m
- Netherlands: US$338m
- Canada: US$322m
- Belgium: US$304m
- Switzerland: US$296m
- Italy: US$279m
- Mexico: US$247m
- Spain: US$242m
- Vietnam: US$198m
- Czechia: US$167m
- Australia: US$151m
- Indonesia: US$147m
- Romania: US$141m
- Austria: US$138m
- Ireland: US$132m
- Hong Kong SAR China: US$121m
- Sweden: US$114m
- United Arab Emirates: US$113m
- Greece: US$109m
- Hungary: US$100m
- Thailand: US$99m
- South Korea: US$85m
- Denmark: US$83m
- Japan: US$80m
- Taiwan: US$72m
- Egypt: US$72m
- Saudi Arabia: US$69m
- India: US$69m
- Algeria: US$69m
- Norway: US$66m
- Philippines: US$65m
- Serbia: US$64m
- South Africa: US$64m
- Slovakia: US$63m
- Singapore: US$62m
- Portugal: US$60m
- Morocco: US$52m
- Libya: US$47m
- Finland: US$46m
- Malaysia: US$43m
- Lithuania: US$40m
- Kazakhstan: US$39m
- Russia: US$39m
- Türkiye: US$38m
- Ukraine: US$37m
- Brazil: US$35m
- Chile: US$34m
- Slovenia: US$33m
- Croatia: US$31m
- Kuwait: US$30m
- Panama: US$29m
- Armenia: US$28m
- Azerbaijan: US$28m
- China: US$27m
- Israel: US$26m
- Uzbekistan: US$23m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of paperboard bottle carriers from Vietnam
- H335786 U.S. CBP
Application for Further Review of Protest No. 5301-23-109515; Tariff classification of folding paperboard cosmetic package
- N359293 U.S. CBP
The tariff classification of a folding paperboard box from China
- H338844 U.S. CBP
Revocation of NY N077475; Tariff Classification of a Paper Wine Bottle Carrier from China
- N326307 U.S. CBP
The tariff classification of folding paperboard gift boxes from China
- N317261 U.S. CBP
The tariff classification of non-corrugated folding paperboard boxes from China
- 600015394 HMRC
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
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
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
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
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
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.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
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.