Subheading · Chapter 48 · Heading 4820

4820.10

4820.10: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles

Notebooks, diaries and writing pads

4820.10 is the HS subheading for notebooks, diaries and writing pads, under heading 4820 in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate · across 4 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4820 10 00 00 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
  2. 4820 10 10 00 Registers, account books, order books and receipt books Free
  3. 4820 10 30 00 Notebooks, letter pads and memorandum pads Free
  4. 4820 10 50 00 Diaries Free
  5. 4820 10 90 00 Other 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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£131.9m-9.2% · previous 12 months
Average import price£3.12 per kg
Jan 2024: £9mFeb 2024: £8.7mMar 2024: £11mApr 2024: £9.1mMay 2024: £11.8mJun 2024: £13.7mJul 2024: £14.7mAug 2024: £17.5mSept 2024: £12.9mOct 2024: £13.2mNov 2024: £12.9mDec 2024: £11.3mJan 2025: £10.8mFeb 2025: £10.7mMar 2025: £10.5mApr 2025: £12.1mMay 2025: £11.7mJun 2025: £12.8mJul 2025: £14.8mAug 2025: £11.6mSept 2025: £13.9mOct 2025: £11.9mNov 2025: £10mDec 2025: £9.6mJan 2026: £8.1mFeb 2026: £9.9mMar 2026: £9.5mApr 2026: £8mMay 2026: £10.3mJun 2026: £12.9mJul 2026: £15.8mAug 2026: £12m 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 £85.1m 64.5% -8.8%
India £15.5m 11.7% -18.7%
Italy £4.3m 3.2% -10.4%
Malaysia £3.9m 3% +20%
Türkiye £3.5m 2.6% +45.2%
United States £3.3m 2.5% +4.7%
France £2.3m 1.8% +22.6%
Poland £2.2m 1.6% +13.3%

Same subheading in other tariffs

World trade in 2024

4820.10 · US$3bn

Trade value (US$) no reported trade < US$56kUS$56k+US$3m+US$19m+> US$104m

Exports: 192
  1. China: US$2bn
  2. Vietnam: US$233m
  3. India: US$144m
  4. Germany: US$132m
  5. United States: US$118m
  6. Poland: US$104m
  7. Netherlands: US$83m
  8. Italy: US$72m
  9. France: US$66m
  10. Indonesia: US$37m
  11. Türkiye: US$33m
  12. South Korea: US$33m
  13. Mexico: US$32m
  14. Malaysia: US$32m
  15. Japan: US$32m
  16. United Kingdom: US$31m
  17. Taiwan: US$28m
  18. Spain: US$24m
  19. Belgium: US$19m
  20. Czechia: US$16m
  21. Austria: US$15m
  22. Canada: US$15m
  23. South Africa: US$10m
  24. Romania: US$9m
  25. Denmark: US$8m
  26. Russia: US$8m
  27. Hong Kong SAR China: US$7m
  28. Egypt: US$6m
  29. Thailand: US$6m
  30. Greece: US$6m
  31. Estonia: US$5m
  32. Hungary: US$5m
  33. Slovakia: US$5m
  34. Slovenia: US$5m
  35. Sri Lanka: US$4m
  36. Croatia: US$4m
  37. Sweden: US$4m
  38. Ireland: US$4m
  39. Serbia: US$4m
  40. Lithuania: US$3m
  41. Switzerland: US$3m
  42. Portugal: US$3m
  43. Morocco: US$3m
  44. Australia: US$3m
  45. El Salvador: US$3m
  46. Singapore: US$3m
  47. Brazil: US$2m
  48. Armenia: US$2m
  49. New Zealand: US$2m
  50. United Arab Emirates: US$2m
  51. Ecuador: US$2m
  52. Tunisia: US$1m
  53. Colombia: US$1m
  54. Bulgaria: US$1m
  55. Latvia: US$1m
  56. Guatemala: US$1m
  57. Bosnia & Herzegovina: US$1m
  58. Kuwait: US$975k
  59. Nepal: US$866k
  60. Cambodia: US$579k

Top exporters

RankCountryValueShare
1 China US$2bn 53.6%
2 Vietnam US$233m 7.5%
3 India US$144m 4.6%
4 Germany US$132m 4.2%
5 United States US$118m 3.8%
6 Poland US$104m 3.3%
7 Netherlands US$83m 2.7%
8 Italy US$72m 2.3%
9 France US$66m 2.1%
10 Indonesia US$37m 1.2%

Top importers

RankCountryValueShare
1 United States US$700m 22.4%
2 Germany US$226m 7.2%
3 United Kingdom US$191m 6.1%
4 France US$125m 4%
5 Canada US$104m 3.3%
6 Netherlands US$103m 3.3%
7 Iraq US$99m 3.2%
8 Australia US$82m 2.6%
9 Poland US$77m 2.5%
10 Italy US$69m 2.2%

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.

  • 15%median duty
  • 21number of duty-free countries (MFN)
  • 59%highest: Zimbabwe, Iran, Angola

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 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 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 40% 20% – 60% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 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 5% 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 15% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 32% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 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 15% 2023
Kazakhstan 8% 2023
Kenya 35% 2023
Kiribati 15% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 10%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 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 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 7.5% 0% – 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 14% 10% – 15% 2023
Papua New Guinea 10% 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 5% 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 15% 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 8.2%* 2023
Syria 10% 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 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 10% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 59%* 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
64231 Registers, account-books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries & similar articles
End use (BEC Rev. 5)
Intermediate goods · BEC 611220
CPC 2.1 product
32700 Registers, account books, notebooks, letter pads, diaries and similar articles, blotting-pads, binders, file covers, forms and other articles of stationery, of paper or paperboard
ISIC Rev. 4 activity
1709 Manufacture of other articles of paper and paperboard

Earlier HS editions

HSCode
20174820.10unchanged
20124820.10unchanged
20074820.10unchanged
20024820.10unchanged
19964820.10unchanged
19924820.10unchanged

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 75

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.

  • N363506 U.S. CBP 5 August 2026 · 4820.10.20.40

    The tariff classification of notebooks with charging wireless charging from China

  • N359801 U.S. CBP 14 April 2026 · 4820.10.20.60

    The tariff classification of notebooks from China

  • N358829 U.S. CBP 13 March 2026 · 4820.10.20.60

    The tariff classification of a book, notebook, printed trade material, envelopes, printed sketches, magnifying glass, bookmark, and a decorative non-corrugated paperboard box from China

  • N356718 U.S. CBP 18 December 2025 · 4820.10.20.60

    The tariff classification of notebooks from Vietnam

  • N356168 U.S. CBP 11 December 2025 · 4820.10.20.10

    The tariff classification of greeting cards, calendars, and journals from China

  • N353149 U.S. CBP 16 September 2025 · 4820.10.20.40

    The tariff classification of notebooks and stickers from China

  • 600014652 HMRC 17 December 2025 – 16 December 2028 · 4820 10 30 00

    Notepad with 2 magnets attached to the back to allow it to adhere to metal surfaces such as fridges. The notepad has 80 sheets and it is sold in wholesale quantities. The notepad is designed for shopping lists, reminders and to-do lists. It comes in 2 designs. The notepad is packaged for retail in…

75 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 Anti-dumping

    Lightweight Thermal Paper From the People's Republic of China: Continuation of Antidumping Duty and Countervailing Duty Orders

    FR Doc. 2026-01283 · 91 FR 2910 · Source: federalregister.gov

Rule changes →

In the UK Global Tariff, subheading 4820.10 covers 4 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 4820.10 into 4 tariff lines; 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 notebooks, diaries and writing pads worth £131.9m (down 9% on the year before), at an average of £3.12 per kg; China supplied 65%, followed by India.

World trade in notebooks, diaries and writing pads reached US$3bn in 2024, up 3.4% on 2023.

China was the largest exporter with 53.6% of the total, ahead of Vietnam.

Products classified here

Questions and answers

What is the HS code for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles?

Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles fall under HS subheading 4820.10, part of heading 4820, in section X of the Harmonized System.

What is the import duty on registers, account books in the UK?

Under the UK Global Tariff, imports under 4820.10 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 registers, account books in the EU?

Under the EU Combined Nomenclature, imports under 4820.10 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 registers, account books?

China, with US$2bn in 2024 (53.6% of world exports).

Which countries can export notebooks, diaries and writing pads 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 notebooks, diaries and writing pads?

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 notebooks, diaries and writing pads from?

In the 12 months to August 2026, the largest suppliers were China (65%), India (12%) and Italy (3%), out of total imports of £131.9m.

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Typical products

Everyday names, not part of the legal text.