Subheading · Chapter 48 · Heading 4823

4823.70

4823.70: Moulded or pressed articles of paper pulp

Moulded paper pulp articles

4823.70 is the HS subheading for moulded paper pulp articles, under heading 4823 in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines 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 70 00 00 Moulded or pressed articles of paper pulp
  2. 4823 70 10 00 Moulded trays and boxes for packing eggs Free
  3. 4823 70 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 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£100.6m+23.4% · previous 12 months
Average import price£1.92 per kg
Jan 2024: £6.5mFeb 2024: £6.4mMar 2024: £7.6mApr 2024: £7.2mMay 2024: £6.9mJun 2024: £7.9mJul 2024: £6.6mAug 2024: £6.9mSept 2024: £6.1mOct 2024: £6.8mNov 2024: £7.6mDec 2024: £6.5mJan 2025: £6.4mFeb 2025: £6.1mMar 2025: £7mApr 2025: £6.1mMay 2025: £7.1mJun 2025: £6.9mJul 2025: £7.8mAug 2025: £7mSept 2025: £8.3mOct 2025: £9.3mNov 2025: £8.2mDec 2025: £8.6mJan 2026: £8mFeb 2026: £7.9mMar 2026: £9mApr 2026: £8.4mMay 2026: £8.6mJun 2026: £8.9mJul 2026: £7.7mAug 2026: £7.8m 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 £26.4m 26.2% +35.1%
Denmark £25m 24.8% +16.1%
France £9.5m 9.5% +6.1%
Netherlands £9.1m 9% +59.6%
Germany £8.3m 8.2% +11%
India £3.9m 3.8% -12.7%
Hungary £3.7m 3.6% +126.3%
Spain £2.9m 2.9% +7.7%

Same subheading in other tariffs

World trade in 2024

4823.70 · US$2bn

Trade value (US$) no reported trade < US$442kUS$442k+US$7m+US$31m+> US$98m

Exports: 137
  1. China: US$763m
  2. Denmark: US$147m
  3. Canada: US$99m
  4. Germany: US$98m
  5. United States: US$92m
  6. Netherlands: US$77m
  7. Mexico: US$76m
  8. Czechia: US$72m
  9. Hungary: US$67m
  10. Spain: US$52m
  11. Malaysia: US$50m
  12. France: US$47m
  13. Vietnam: US$45m
  14. Finland: US$31m
  15. Croatia: US$30m
  16. India: US$26m
  17. Poland: US$22m
  18. United Kingdom: US$22m
  19. Taiwan: US$22m
  20. Portugal: US$21m
  21. Ukraine: US$20m
  22. Belgium: US$20m
  23. Austria: US$18m
  24. Türkiye: US$17m
  25. Cambodia: US$14m
  26. Romania: US$14m
  27. Thailand: US$13m
  28. Guatemala: US$12m
  29. Sweden: US$12m
  30. Italy: US$11m
  31. Dominican Republic: US$9m
  32. Egypt: US$7m
  33. Saudi Arabia: US$7m
  34. Japan: US$6m
  35. Lithuania: US$6m
  36. Venezuela: US$5m
  37. Slovakia: US$4m
  38. Colombia: US$4m
  39. Russia: US$4m
  40. Argentina: US$4m
  41. Peru: US$3m
  42. Latvia: US$3m
  43. Switzerland: US$3m
  44. Greece: US$3m
  45. Panama: US$2m
  46. Chile: US$2m
  47. Philippines: US$2m
  48. Singapore: US$2m
  49. Ireland: US$2m
  50. Brazil: US$2m
  51. New Zealand: US$2m
  52. Hong Kong SAR China: US$2m
  53. Honduras: US$2m
  54. South Korea: US$1m
  55. Belarus: US$1m
  56. South Africa: US$1m
  57. Indonesia: US$998k
  58. Australia: US$931k
  59. Estonia: US$921k
  60. United Arab Emirates: US$906k

Top exporters

RankCountryValueShare
1 China US$763m 36.1%
2 Denmark US$147m 6.9%
3 Canada US$99m 4.7%
4 Germany US$98m 4.6%
5 United States US$92m 4.4%
6 Netherlands US$77m 3.6%
7 Mexico US$76m 3.6%
8 Czechia US$72m 3.4%
9 Hungary US$67m 3.2%
10 Spain US$52m 2.5%

Top importers

RankCountryValueShare
1 United States US$656m 31%
2 Germany US$133m 6.3%
3 Canada US$111m 5.2%
4 United Kingdom US$100m 4.8%
5 France US$97m 4.6%
6 Italy US$78m 3.7%
7 Australia US$71m 3.3%
8 Poland US$66m 3.1%
9 Netherlands US$65m 3.1%
10 Spain US$52m 2.5%

Import duty on this product around the world 164

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.

  • 10%median duty
  • 31number of duty-free countries (MFN)
  • 40%highest: Morocco, Sudan, Fiji

164

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 10% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 10% 2021 · HS 2017
Belize 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 0% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7% 5% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 4% 0% – 8% 2023
Ecuador 15% 2023 · HS 2017
Egypt 8% 2% – 20% 2019 · HS 2017
El Salvador 7.5% 5% – 10% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 32% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 7.5% 5% – 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 7.5% 5% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 4.2% 0% – 12% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 24%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 2.5% 0% – 5% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 7.5% 5% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 4.2% 0% – 12% 2017 · HS 2017
Panama 10% 5% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 2023
Qatar 5% 2023
Russia 10% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 7.5% 5% – 10% 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 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 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 19%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 7.5% 0% – 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 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 16% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 5% 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
64299 Other paper, paperboard, cellulose wadding/webs of cellulose fibres cut to size/shape; other articles of paper pulp, paper/paperboard, cellulose wadding/webs of cellulose fibres
End use (BEC Rev. 5)
Intermediate goods · BEC 611210
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
20174823.70unchanged
20124823.70unchanged
20074823.70unchanged
20024823.70unchanged
19964823.70unchanged
19924823.70unchanged

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 6

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.

  • N361765 U.S. CBP 9 June 2026 · 4823.70.00.40

    The tariff classification of molded paper pulp packaging inserts from China

  • N360694 U.S. CBP 5 May 2026 · 4823.70.00.40

    The tariff classification of cardboard boxes and molded fiber tray inserts from China

  • N353295 U.S. CBP 17 September 2025 · 4823.70.00.20

    The tariff classification of molded fiber plates from China

  • N325514 U.S. CBP 13 May 2022 · 4823.70.00.20

    The tariff classification of molded pulp containers and bowls from China

  • N312807 U.S. CBP 23 July 2020 · 4823.70.00.20

    The tariff classification of molded sugarcane pulp tableware from China

  • N306237 U.S. CBP 19 September 2019 · 4823.70.00.20

    The tariff classification of molded bamboo pulp items from China

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

  2. US Anti-dumping

    Thermoformed Molded Fiber Products From the People's Republic of China and the Socialist Republic of Vietnam: Antidumping Duty Orders

    FR Doc. 2026-01604 · 91 FR 3431 · Source: federalregister.gov

  3. US Countervailing duty

    Thermoformed Molded Fiber Products From the People's Republic of China and the Socialist Republic of Vietnam: Countervailing Duty Orders

    FR Doc. 2026-01605 · 91 FR 3437 · Source: federalregister.gov

Rule changes →

The UK Global Tariff divides subheading 4823.70 into 2 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 4823.70 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 moulded paper pulp articles into the UK came to £100.6m between September 2025 and August 2026 (up 23% on the year before); China supplied 26%, followed by Denmark.

In 2024, countries exported moulded paper pulp articles worth US$2bn (+11.3% year on year).

The largest exporter was China (US$763m), followed by Denmark.

Products classified here

Questions and answers

What is the HS code for moulded or pressed articles of paper pulp?

Moulded or pressed articles of paper pulp fall under HS subheading 4823.70, part of heading 4823, in section X of the Harmonized System.

What is the import duty on moulded or pressed articles of paper pulp in the UK?

Under the UK Global Tariff, imports under 4823.70 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 moulded or pressed articles of paper pulp in the EU?

Under the EU Combined Nomenclature, imports under 4823.70 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 moulded or pressed articles of paper pulp?

China, with US$763m in 2024 (36.1% of world exports).

Which countries can export moulded paper pulp articles 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 moulded paper pulp articles?

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 moulded paper pulp articles from?

In the 12 months to August 2026, the largest suppliers were China (26%), Denmark (25%) and France (10%), out of total imports of £100.6m.

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Typical products

Everyday names, not part of the legal text.