Subheading · Chapter 48 · Heading 4823
4823.69: Trays, dishes, plates, cups and the like, of paper: other
Other paper trays, plates and cups
Official description Other
4823.69 is the HS subheading for other paper trays, plates and cups, under heading 4823 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4823 69 00 00 Other
- 4823 69 10 00 Trays, dishes and plates Free
- 4823 69 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 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 |
|---|---|---|---|
 China | £105.8m | 55.8% | +0.9% |
 Italy | £12m | 6.3% | +16.3% |
 India | £10.8m | 5.7% | +16.2% |
 Ireland | £10.3m | 5.4% | -11% |
 Poland | £9.2m | 4.8% | +29.6% |
 Vietnam | £8.8m | 4.6% | -7.7% |
 Spain | £6.4m | 3.4% | -19.4% |
 Türkiye | £5.4m | 2.8% | -10.5% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$647.5kUS$647.5k+US$7.7m+US$45.7m+> US$122m
Exports: 156
- China: US$2bn
- Italy: US$278m
- United States: US$258.4m
- Taiwan: US$136.7m
- Poland: US$122m
- Germany: US$116.6m
- Vietnam: US$107m
- Türkiye: US$102.3m
- Spain: US$80.6m
- Malaysia: US$70.2m
- India: US$63.7m
- Mexico: US$51.4m
- Netherlands: US$50.4m
- Canada: US$47.5m
- South Korea: US$45.7m
- Finland: US$43.4m
- Indonesia: US$39.4m
- Greece: US$37m
- United Kingdom: US$33.5m
- France: US$32.3m
- Lithuania: US$31.4m
- Thailand: US$30.6m
- Sweden: US$28.1m
- Belgium: US$27.8m
- United Arab Emirates: US$23.7m
- Czechia: US$23.1m
- Saudi Arabia: US$22.8m
- Ireland: US$17.9m
- Guatemala: US$14m
- Honduras: US$13m
- Portugal: US$12.8m
- Romania: US$10.7m
- Colombia: US$10.6m
- Bulgaria: US$9m
- Switzerland: US$8.3m
- Moldova: US$7.9m
- Cambodia: US$7.7m
- Russia: US$7.2m
- Austria: US$6.4m
- Chile: US$6.4m
- Serbia: US$6.4m
- Ukraine: US$6.2m
- Slovakia: US$5.5m
- Denmark: US$5.1m
- Japan: US$4.8m
- Slovenia: US$4.8m
- Hong Kong SAR China: US$4.8m
- Peru: US$4.4m
- South Africa: US$4.3m
- Hungary: US$4.3m
- Kuwait: US$4.1m
- Tunisia: US$3.9m
- Australia: US$2.7m
- Argentina: US$2.7m
- Dominican Republic: US$2.6m
- Ecuador: US$2.5m
- Philippines: US$2.5m
- Latvia: US$2.5m
- Egypt: US$2.4m
- Croatia: US$1.9m
Trade value (US$) no reported trade < US$1.4mUS$1.4m+US$8.4m+US$42.8m+> US$149.1m
Imports: 221
- United States: US$710.1m
- Canada: US$300.4m
- France: US$266.9m
- United Kingdom: US$253.6m
- Germany: US$227.3m
- Australia: US$211.8m
- Japan: US$149.1m
- Netherlands: US$142.4m
- Spain: US$112.3m
- Italy: US$90.8m
- Mexico: US$85.9m
- Belgium: US$71m
- Sweden: US$63m
- Israel: US$58.3m
- Saudi Arabia: US$56.5m
- Switzerland: US$53.7m
- Poland: US$52.4m
- United Arab Emirates: US$51.4m
- Singapore: US$48.2m
- Greece: US$47.6m
- Hungary: US$46.6m
- Hong Kong SAR China: US$42.8m
- Ireland: US$38.5m
- Romania: US$35.5m
- Austria: US$34.7m
- Norway: US$34.3m
- Czechia: US$34.1m
- Denmark: US$32.3m
- Philippines: US$31.4m
- New Zealand: US$30.8m
- South Korea: US$30m
- Chile: US$29.9m
- Taiwan: US$28.2m
- Malaysia: US$27.8m
- Portugal: US$25.6m
- Vietnam: US$20.7m
- Iraq: US$20.5m
- Qatar: US$19.6m
- Thailand: US$17.8m
- Slovakia: US$17.2m
- Kuwait: US$17.1m
- Finland: US$15.4m
- Costa Rica: US$14.4m
- Croatia: US$13.2m
- Russia: US$12.9m
- Brazil: US$12.9m
- Bulgaria: US$12.3m
- Peru: US$11.7m
- Panama: US$11.1m
- Cambodia: US$11m
- Colombia: US$10.4m
- Jamaica: US$9.8m
- Slovenia: US$9.6m
- South Africa: US$9.1m
- Cyprus: US$8.4m
- Lithuania: US$8.1m
- Morocco: US$8.1m
- Estonia: US$8m
- Latvia: US$7.9m
- Bahrain: US$7.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 47.8% |
| 2 | Italy | US$278m | 6.8% |
| 3 |  United States | US$258.4m | 6.3% |
| 4 |  Taiwan | US$136.7m | 3.3% |
| 5 | Poland | US$122m | 3% |
| 6 |  Germany | US$116.6m | 2.9% |
| 7 | Vietnam | US$107m | 2.6% |
| 8 | Türkiye | US$102.3m | 2.5% |
| 9 | Spain | US$80.6m | 2% |
| 10 |  Malaysia | US$70.2m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$710.1m | 17.4% |
| 2 |  Canada | US$300.4m | 7.4% |
| 3 |  France | US$266.9m | 6.5% |
| 4 | United Kingdom | US$253.6m | 6.2% |
| 5 | Germany | US$227.3m | 5.6% |
| 6 |  Australia | US$211.8m | 5.2% |
| 7 |  Japan | US$149.1m | 3.7% |
| 8 |  Netherlands | US$142.4m | 3.5% |
| 9 | Spain | US$112.3m | 2.7% |
| 10 | Italy | US$90.8m | 2.2% |
Binding rulings for similar goods 22
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.
- N357643 U.S. CBP
The tariff classification of disposable cups from China
- N351918 U.S. CBP
The tariff classification of paperboard trays from China
- N350215 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N350216 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N348208 U.S. CBP
The country of origin of “souffle cups”
- N345418 U.S. CBP
The tariff classification of printed paper cups from India
- 600015716 HMRC
Food packaging 7oz pots and PP lids Pot: 235gsm white paper + 18g single PE coating (one side of pot only). The pot is made from paper with a PE coating, the lid is made from PP that does not contain any recycled content. Lid is applied to pot by end user, once food has been added, for example,…
- 600015717 HMRC
Food service product (food packaging) Pot: 13g PE coated + 210gsm white paper + 15g PE coated Lid: PP Lid is applied to pot to provide secure packaging of take away type food. Also maintains short-term freshness of the food and it's heat, (if hot product e.g. gravy, curry sauce at a fish and chip…
- 600010479 HMRC
Food packaging 4oz pots and PP lids Pot: 210gsm white paper + 13g PE coating + 15g PE coating (coated both sides of the pot) Lid: PP Lid is applied to pot to provide secure packaging of take away type food. Short-term freshness of the food and it's heat. 50 lids in one bag, 25 pots in another bag,…
- 600010570 HMRC
Food packaging 7oz pots and PP lids Pot: 235gsm white paper + 18g single PE coating (one side of pot only) The pot is made from paper with a PE coating, the lid is made from PP that does not contain any recycled content. Lid is applied to pot by end user, once food has been added, for example,…
- 600009566 HMRC
Eight paper cups used for holding liquid, drunk from and then disposed of. This product is made from 100% 230gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Sleeve.
- 600009567 HMRC
A pack of 8 disposable dessert tubs, which are made from 100% 230gsm Food Grade Paper FSC Mixed Sourced. The tubs are designed to hold food/liquids and then be disposed of afterwards. The dimensions are 11.4cm (Height) x 8.5cm (Diameter). The dessert tubs are packaged in a FSC cardboard sleeve.
22 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
- Anti-dumping
FR Doc. 2026-01604 · 91 FR 3431 · Source: federalregister.gov
- Countervailing duty
FR Doc. 2026-01605 · 91 FR 3437 · Source: federalregister.gov
The UK Global Tariff divides subheading 4823.69 into 2 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4823.69 covers 2 tariff lines and 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 other paper trays, plates and cups into the UK came to £189.8m between September 2025 and August 2026 (down 1% on the year before); China supplied 56%, followed by Italy.
In 2024, countries exported other paper trays, plates and cups worth US$4.1bn (−0.9% year on year).
The largest exporter was China (US$2bn), followed by Italy.
Questions and answers
What is the HS code for trays, dishes, plates, cups and the like, of paper: other?
Trays, dishes, plates, cups and the like, of paper: other fall under HS subheading 4823.69, part of heading 4823, in section X of the Harmonized System.
What is the import duty on trays, dishes, plates, cups and the like, of paper in the UK?
Under the UK Global Tariff, imports under 4823.69 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 trays, dishes, plates, cups and the like, of paper in the EU?
Under the EU Combined Nomenclature, imports under 4823.69 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 trays, dishes, plates, cups and the like, of paper?
China, with US$2bn in 2024 (47.8% of world exports).
Which countries can export other paper trays, plates and cups 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 other paper trays, plates and cups?
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 other paper trays, plates and cups from?
In the 12 months to August 2026, the largest suppliers were China (56%), Italy (6%) and India (6%), out of total imports of £189.8m.