Subheading · Chapter 48 · Heading 4823

4823.20

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

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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 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£31.4m+13.5% · previous 12 months
Average import price£5.52 per kg
Jan 2024: £1.9mFeb 2024: £3mMar 2024: £1.9mApr 2024: £2.6mMay 2024: £2.4mJun 2024: £2.2mJul 2024: £2mAug 2024: £1.5mSept 2024: £2.5mOct 2024: £2.7mNov 2024: £2mDec 2024: £2mJan 2025: £2.3mFeb 2025: £2.9mMar 2025: £2.4mApr 2025: £2.3mMay 2025: £2.1mJun 2025: £2mJul 2025: £2.5mAug 2025: £1.9mSept 2025: £2.9mOct 2025: £2.8mNov 2025: £2.4mDec 2025: £2.4mJan 2026: £2.4mFeb 2026: £3.3mMar 2026: £2mApr 2026: £2.9mMay 2026: £2.5mJun 2026: £3mJul 2026: £2.7mAug 2026: £2.2m 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
Italy £12.7m 40.5% +2.6%
Germany £5.1m 16.3% +105.8%
Belgium £4.9m 15.6% +24.1%
United States £2.5m 8.1% +15.5%
Netherlands £2m 6.2% -5.6%
China £1.6m 5.2% +1.1%
Spain £441k 1.4% -38.8%
Poland £414k 1.3% +3.3%

Same subheading in other tariffs

World trade in 2024

4823.20 · US$1bn

Trade value (US$) no reported trade < US$137kUS$137k+US$2m+US$13m+> US$134m

Exports: 132
  1. Germany: US$194m
  2. China: US$180m
  3. Italy: US$167m
  4. United States: US$134m
  5. United Kingdom: US$79m
  6. Japan: US$37m
  7. Netherlands: US$33m
  8. Spain: US$27m
  9. France: US$26m
  10. Poland: US$14m
  11. Belgium: US$13m
  12. Sweden: US$13m
  13. South Korea: US$13m
  14. Thailand: US$11m
  15. Czechia: US$10m
  16. Austria: US$7m
  17. Australia: US$7m
  18. Türkiye: US$6m
  19. Mexico: US$6m
  20. Tunisia: US$5m
  21. India: US$5m
  22. Singapore: US$4m
  23. Lithuania: US$4m
  24. Finland: US$4m
  25. Bulgaria: US$3m
  26. South Africa: US$2m
  27. Canada: US$2m
  28. Vietnam: US$2m
  29. Taiwan: US$2m
  30. Switzerland: US$2m
  31. Russia: US$1m
  32. Denmark: US$1m
  33. Hong Kong SAR China: US$1m
  34. Brazil: US$1m
  35. Philippines: US$1m
  36. Dominican Republic: US$1m
  37. Malaysia: US$1m
  38. Greece: US$1m
  39. Slovakia: US$1m
  40. Hungary: US$992k
  41. Morocco: US$972k
  42. Portugal: US$901k
  43. Saudi Arabia: US$779k
  44. Slovenia: US$759k
  45. Ireland: US$662k
  46. Kazakhstan: US$600k
  47. Sri Lanka: US$547k
  48. Israel: US$490k
  49. Romania: US$469k
  50. Serbia: US$396k
  51. Indonesia: US$327k
  52. Egypt: US$315k
  53. United Arab Emirates: US$226k
  54. Estonia: US$173k
  55. Mauritius: US$169k
  56. Latvia: US$169k
  57. Colombia: US$145k
  58. New Zealand: US$145k
  59. Myanmar (Burma): US$141k
  60. Tonga: US$137k

Top exporters

RankCountryValueShare
1 Germany US$194m 18.8%
2 China US$180m 17.4%
3 Italy US$167m 16.1%
4 United States US$134m 13%
5 United Kingdom US$79m 7.6%
6 Japan US$37m 3.6%
7 Netherlands US$33m 3.2%
8 Spain US$27m 2.6%
9 France US$26m 2.5%
10 Poland US$14m 1.4%

Top importers

RankCountryValueShare
1 United States US$91m 8.8%
2 Germany US$58m 5.6%
3 India US$52m 5.1%
4 Canada US$51m 5%
5 France US$48m 4.7%
6 Poland US$44m 4.2%
7 Mexico US$38m 3.6%
8 Russia US$35m 3.3%
9 United Kingdom US$34m 3.3%
10 Czechia 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 countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2% – 16% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 10% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 10% 2% – 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 30% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 20% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
French Polynesia 6% 2023
Gabon 20% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 3.6%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 18% 10% – 25% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 28% 2.5% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 13% 10% – 15% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 10% 2023
Paraguay 10% 2% – 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 10% 0% – 20% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 3.5%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 6% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 9.6% 2% – 16% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 10% 2% – 16% 2023 · HS 2017
Vietnam 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20174823.20unchanged
20124823.20unchanged
20074823.20unchanged
20024823.20unchanged
19964805.40, 4823.20changed
19924805.40, 4823.20changed

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.

  • N322517 U.S. CBP 19 November 2021 · 4823.20.90.00

    The tariff classification of cartridge filters and pleat packs from Canada.

  • N282443 U.S. CBP 2 February 2017 · 4823.20.90.00

    The tariff classification and status under the North American Free Trade Agreement (NAFTA) of pleated filter paper. Correction to Ruling Number N264673

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 →

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.

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