Subheading · Chapter 48 · Heading 4820
4820.40: Manifold business forms and interleaved carbon sets
Subheading 4820.40 belongs to heading 4820 (registers, account books) in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4820 40 00 00 Manifold business forms and interleaved carbon sets 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 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 |
|---|---|---|---|
 Indonesia | £257k | 72.7% | +55% |
 Germany | £29k | 8.2% | +291.8% |
 China | £28k | 7.8% | +95.3% |
 France | £23k | 6.4% | +465.6% |
 Belgium | £5k | 1.5% | -45.5% |
 Italy | £4k | 1.2% | -66.2% |
 United States | £3k | 0.9% | -65.7% |
 Ireland | £2k | 0.6% | +181.6% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 5 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free General (MFN) 3 tariff lines 
Japan Free General (MFN) 1 tariff line 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 10% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$42kUS$42k+US$433k+US$2m+> US$5m
Exports: 97
- China: US$7m
- Germany: US$6m
- Indonesia: US$5m
- France: US$4m
- Poland: US$3m
- United States: US$3m
- Hungary: US$3m
- Guatemala: US$2m
- Malaysia: US$2m
- Slovakia: US$2m
- Canada: US$2m
- Romania: US$2m
- Belgium: US$2m
- Switzerland: US$1m
- Sweden: US$1m
- Spain: US$1m
- Netherlands: US$938k
- Austria: US$905k
- Colombia: US$848k
- Italy: US$758k
- Czechia: US$599k
- United Kingdom: US$478k
- Portugal: US$433k
- South Africa: US$314k
- Barbados: US$233k
- Costa Rica: US$212k
- Singapore: US$193k
- India: US$160k
- Japan: US$148k
- Finland: US$138k
- United Arab Emirates: US$132k
- Serbia: US$132k
- Latvia: US$130k
- Türkiye: US$120k
- Taiwan: US$116k
- Australia: US$98k
- Croatia: US$92k
- Mexico: US$92k
- Russia: US$84k
- Chile: US$69k
- Thailand: US$64k
- Morocco: US$51k
- Ireland: US$46k
- New Zealand: US$44k
- Peru: US$42k
- Dominican Republic: US$41k
- Slovenia: US$36k
- South Korea: US$35k
- Hong Kong SAR China: US$34k
- Denmark: US$34k
- Bulgaria: US$32k
- Lithuania: US$21k
- Belarus: US$20k
- Brazil: US$19k
- Greece: US$18k
- Togo: US$15k
- Trinidad & Tobago: US$14k
- Kazakhstan: US$12k
- Tunisia: US$12k
- Norway: US$12k
Trade value (US$) no reported trade < US$47kUS$47k+US$237k+US$923k+> US$2m
Imports: 194
- France: US$4m
- Germany: US$4m
- United States: US$3m
- Côte d’Ivoire: US$2m
- Netherlands: US$2m
- Czechia: US$2m
- Austria: US$2m
- Singapore: US$2m
- Belgium: US$2m
- Canada: US$1m
- El Salvador: US$1m
- Honduras: US$1m
- Greece: US$1m
- United Arab Emirates: US$1m
- Switzerland: US$1m
- Kazakhstan: US$1m
- Mexico: US$980k
- Hong Kong SAR China: US$965k
- Japan: US$923k
- Thailand: US$795k
- Malaysia: US$786k
- South Africa: US$736k
- Yemen: US$702k
- Italy: US$697k
- Slovakia: US$651k
- Philippines: US$648k
- China: US$516k
- Norway: US$514k
- Sri Lanka: US$474k
- Australia: US$461k
- Spain: US$458k
- Nigeria: US$434k
- United Kingdom: US$414k
- Poland: US$413k
- Denmark: US$405k
- Saudi Arabia: US$397k
- Morocco: US$377k
- Brazil: US$338k
- Cameroon: US$298k
- Jamaica: US$296k
- Chile: US$274k
- Hungary: US$251k
- Moldova: US$247k
- Ireland: US$241k
- Libya: US$239k
- Lithuania: US$239k
- India: US$237k
- Bangladesh: US$237k
- South Korea: US$223k
- Dominican Republic: US$218k
- Bahamas: US$190k
- Vietnam: US$182k
- Nicaragua: US$177k
- Burundi: US$175k
- Mozambique: US$166k
- Botswana: US$163k
- Bosnia & Herzegovina: US$138k
- Romania: US$131k
- Finland: US$121k
- Türkiye: US$121k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$7m | 13.7% |
| 2 | Germany | US$6m | 10.8% |
| 3 | Indonesia | US$5m | 9.3% |
| 4 | France | US$4m | 6.7% |
| 5 |  Poland | US$3m | 6.2% |
| 6 | United States | US$3m | 5% |
| 7 |  Hungary | US$3m | 5% |
| 8 |  Guatemala | US$2m | 4.4% |
| 9 |  Malaysia | US$2m | 3.9% |
| 10 |  Slovakia | US$2m | 3.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$4m | 7.9% |
| 2 | Germany | US$4m | 7.9% |
| 3 | United States | US$3m | 4.9% |
| 4 |  Côte d’Ivoire | US$2m | 4% |
| 5 |  Netherlands | US$2m | 3.9% |
| 6 |  Czechia | US$2m | 3.9% |
| 7 |  Austria | US$2m | 3.8% |
| 8 |  Singapore | US$2m | 3.6% |
| 9 | Belgium | US$2m | 3.2% |
| 10 | Canada | US$1m | 2.4% |
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)
- 55%highest: Iran, Angola, Bahamas
165
| Importing country | MFN duty | lines from – to | data 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 | 20% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 20% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 10% – 20% | 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 | 10% | 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 | 5% | 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 | 5% | 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 | 14%* | 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 | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 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 | 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 | 7.7%* | 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 | 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
- 64234 Manifold business forms & interleaved carbon sets
- 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
| HS | Code | |
|---|---|---|
| 2017 | 4820.40 | unchanged |
| 2012 | 4820.40 | unchanged |
| 2007 | 4820.40 | unchanged |
| 2002 | 4820.40 | unchanged |
| 1996 | 4820.40 | unchanged |
| 1992 | 4820.40 | unchanged |
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)
The UK Global Tariff has one tariff line for subheading 4820.40; the duty is duty-free.
Subheading 4820.40 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 these goods into the UK came to £354.1k between September 2025 and August 2026 (up 40% on the year before); Indonesia supplied 73%, followed by Germany.
In 2024, countries exported these goods worth US$53m (−2.4% year on year).
The largest exporter was China (US$7m), followed by Germany.
Questions and answers
What is the HS code for manifold business forms and interleaved carbon sets?
Manifold business forms and interleaved carbon sets fall under HS subheading 4820.40, part of heading 4820, in section X of the Harmonized System.
What is the import duty on manifold business forms and interleaved carbon… in the UK?
Under the UK Global Tariff, imports under 4820.40 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 manifold business forms and interleaved carbon… in the EU?
Under the EU Combined Nomenclature, imports under 4820.40 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 manifold business forms and interleaved carbon…?
China, with US$7m in 2024 (13.7% of world exports).
Which countries can export these goods 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 these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Indonesia (73%), Germany (8%) and China (8%), out of total imports of £354.1k.