Subheading · Chapter 48 · Heading 4823
4823.20: Filter paper and paperboard
4823.20 is a six-digit subheading of heading 4823, other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to…, chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4823 20 00 00 Filter paper and 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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 2
- 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
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
- Documents
- C690 FLEGT import licence for timber
- C631 Formal letter validating the use of non-wooden or recycled materials for paper products, issued by the Ministry of Industry of the FLEGT VPA partner country from which the paper products are originating
- Y057 Goods not requiring the presentation of a FLEGT import licence for timber
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 |
|---|---|---|---|
| £12.7m | 40.5% | +2.6% | |
| £5.1m | 16.3% | +105.8% | |
| £4.9m | 15.6% | +24.1% | |
| £2.5m | 8.1% | +15.5% | |
| £2m | 6.2% | -5.6% | |
| £1.6m | 5.2% | +1.1% | |
| £441k | 1.4% | -38.8% | |
| £414k | 1.3% | +3.3% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$137kUS$137k+US$2m+US$13m+> US$134m
Exports: 132
- Germany: US$194m
- China: US$180m
- Italy: US$167m
- United States: US$134m
- United Kingdom: US$79m
- Japan: US$37m
- Netherlands: US$33m
- Spain: US$27m
- France: US$26m
- Poland: US$14m
- Belgium: US$13m
- Sweden: US$13m
- South Korea: US$13m
- Thailand: US$11m
- Czechia: US$10m
- Austria: US$7m
- Australia: US$7m
- Türkiye: US$6m
- Mexico: US$6m
- Tunisia: US$5m
- India: US$5m
- Singapore: US$4m
- Lithuania: US$4m
- Finland: US$4m
- Bulgaria: US$3m
- South Africa: US$2m
- Canada: US$2m
- Vietnam: US$2m
- Taiwan: US$2m
- Switzerland: US$2m
- Russia: US$1m
- Denmark: US$1m
- Hong Kong SAR China: US$1m
- Brazil: US$1m
- Philippines: US$1m
- Dominican Republic: US$1m
- Malaysia: US$1m
- Greece: US$1m
- Slovakia: US$1m
- Hungary: US$992k
- Morocco: US$972k
- Portugal: US$901k
- Saudi Arabia: US$779k
- Slovenia: US$759k
- Ireland: US$662k
- Kazakhstan: US$600k
- Sri Lanka: US$547k
- Israel: US$490k
- Romania: US$469k
- Serbia: US$396k
- Indonesia: US$327k
- Egypt: US$315k
- United Arab Emirates: US$226k
- Estonia: US$173k
- Mauritius: US$169k
- Latvia: US$169k
- Colombia: US$145k
- New Zealand: US$145k
- Myanmar (Burma): US$141k
- Tonga: US$137k
Trade value (US$) no reported trade < US$283kUS$283k+US$3m+US$16m+> US$38m
Imports: 210
- United States: US$91m
- Germany: US$58m
- India: US$52m
- Canada: US$51m
- France: US$48m
- Poland: US$44m
- Mexico: US$38m
- Russia: US$35m
- United Kingdom: US$34m
- Czechia: US$31m
- Italy: US$30m
- Sweden: US$26m
- Netherlands: US$25m
- China: US$22m
- Austria: US$22m
- South Africa: US$20m
- United Arab Emirates: US$19m
- Japan: US$19m
- Malaysia: US$17m
- Vietnam: US$16m
- Indonesia: US$16m
- Türkiye: US$16m
- Belgium: US$16m
- Singapore: US$15m
- South Korea: US$15m
- Thailand: US$14m
- Sri Lanka: US$14m
- Saudi Arabia: US$13m
- Brazil: US$11m
- Spain: US$11m
- Tunisia: US$11m
- Finland: US$9m
- Argentina: US$8m
- Romania: US$7m
- Cambodia: US$7m
- Azerbaijan: US$6m
- Denmark: US$6m
- Ireland: US$6m
- Philippines: US$6m
- Kenya: US$6m
- Norway: US$5m
- Egypt: US$5m
- Bangladesh: US$5m
- Chile: US$5m
- Bulgaria: US$5m
- Taiwan: US$5m
- Australia: US$4m
- Switzerland: US$4m
- Morocco: US$4m
- Ukraine: US$4m
- Nigeria: US$4m
- Peru: US$3m
- Slovenia: US$3m
- Iran: US$3m
- Portugal: US$3m
- Kazakhstan: US$3m
- Colombia: US$3m
- Dominican Republic: US$3m
- Hong Kong SAR China: US$2m
- Hungary: US$2m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$194m | 18.8% | |
| 2 | US$180m | 17.4% | |
| 3 | US$167m | 16.1% | |
| 4 | US$134m | 13% | |
| 5 | US$79m | 7.6% | |
| 6 | US$37m | 3.6% | |
| 7 | US$33m | 3.2% | |
| 8 | US$27m | 2.6% | |
| 9 | US$26m | 2.5% | |
| 10 | US$14m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$91m | 8.8% | |
| 2 | US$58m | 5.6% | |
| 3 | US$52m | 5.1% | |
| 4 | US$51m | 5% | |
| 5 | US$48m | 4.7% | |
| 6 | US$44m | 4.2% | |
| 7 | US$38m | 3.6% | |
| 8 | US$35m | 3.3% | |
| 9 | US$34m | 3.3% | |
| 10 | US$31m | 3% |
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.
- 5%median duty
- 46number of duty-free countries (MFN)
- 45%highest: Bahamas, Sudan, Ecuador
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 10% | 2% – 16% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 10% | 2% – 16% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 3.6%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 18% | 10% – 25% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 28% | 2.5% – 40% | 2023 | |
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 13% | 10% – 15% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2% – 16% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 1% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 0% – 20% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 3.5%* | 2023 | ||
| 10% | 2020 · HS 2012 | ||
| 7% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 6% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 9.6% | 2% – 16% | 2023 · HS 2017 | |
| 15% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2% – 16% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 25% | 2023 | ||
| 0.1% | 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
- 64245 Filter paper & paperboard, cut to size/shape
- End use (BEC Rev. 5)
- Intermediate goods · BEC 611220
- CPC 2.1 product
- 32199 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; cigarette paper, in booklets or tubes, or in rolls of a width not exceeding 5 cm; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
- ISIC Rev. 4 activity
- 1709 Manufacture of other articles of paper and paperboard
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 4823.20 | unchanged |
| 2012 | 4823.20 | unchanged |
| 2007 | 4823.20 | unchanged |
| 2002 | 4823.20 | unchanged |
| 1996 | 4805.40, 4823.20 | changed |
| 1992 | 4805.40, 4823.20 | changed |
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 2
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.
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.
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
Subheading 4823.20 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 4823.20; 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 these goods worth £31.4m (up 14% on the year before), at an average of £5.52 per kg; Italy supplied 41%, followed by Germany.
World trade in these goods reached US$1bn in 2024, up 1.2% on 2023.
Germany was the largest exporter with 18.8% of the total, ahead of China.
Questions and answers
What is the HS code for filter paper and paperboard?
Filter paper and paperboard fall under HS subheading 4823.20, part of heading 4823, in section X of the Harmonized System.
What is the import duty on filter paper and paperboard in the UK?
Under the UK Global Tariff, imports under 4823.20 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 filter paper and paperboard in the EU?
Under the EU Combined Nomenclature, imports under 4823.20 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 filter paper and paperboard?
Germany, with US$194m in 2024 (18.8% 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 Italy (41%), Germany (16%) and Belgium (16%), out of total imports of £31.4m.