Subheading · Chapter 48 · Heading 4823
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
Rates by national line · UK Global Tariff
UK lines →- 4823 70 00 00 Moulded or pressed articles of paper pulp
- 4823 70 10 00 Moulded trays and boxes for packing eggs Free
- 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 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 | £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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$442kUS$442k+US$7m+US$31m+> US$98m
Exports: 137
- China: US$763m
- Denmark: US$147m
- Canada: US$99m
- Germany: US$98m
- United States: US$92m
- Netherlands: US$77m
- Mexico: US$76m
- Czechia: US$72m
- Hungary: US$67m
- Spain: US$52m
- Malaysia: US$50m
- France: US$47m
- Vietnam: US$45m
- Finland: US$31m
- Croatia: US$30m
- India: US$26m
- Poland: US$22m
- United Kingdom: US$22m
- Taiwan: US$22m
- Portugal: US$21m
- Ukraine: US$20m
- Belgium: US$20m
- Austria: US$18m
- Türkiye: US$17m
- Cambodia: US$14m
- Romania: US$14m
- Thailand: US$13m
- Guatemala: US$12m
- Sweden: US$12m
- Italy: US$11m
- Dominican Republic: US$9m
- Egypt: US$7m
- Saudi Arabia: US$7m
- Japan: US$6m
- Lithuania: US$6m
- Venezuela: US$5m
- Slovakia: US$4m
- Colombia: US$4m
- Russia: US$4m
- Argentina: US$4m
- Peru: US$3m
- Latvia: US$3m
- Switzerland: US$3m
- Greece: US$3m
- Panama: US$2m
- Chile: US$2m
- Philippines: US$2m
- Singapore: US$2m
- Ireland: US$2m
- Brazil: US$2m
- New Zealand: US$2m
- Hong Kong SAR China: US$2m
- Honduras: US$2m
- South Korea: US$1m
- Belarus: US$1m
- South Africa: US$1m
- Indonesia: US$998k
- Australia: US$931k
- Estonia: US$921k
- United Arab Emirates: US$906k
Trade value (US$) no reported trade < US$444kUS$444k+US$4m+US$19m+> US$71m
Imports: 212
- United States: US$656m
- Germany: US$133m
- Canada: US$111m
- United Kingdom: US$100m
- France: US$97m
- Italy: US$78m
- Australia: US$71m
- Poland: US$66m
- Netherlands: US$65m
- Spain: US$52m
- Mexico: US$49m
- Vietnam: US$43m
- Belgium: US$37m
- Switzerland: US$33m
- Norway: US$24m
- Denmark: US$22m
- Austria: US$21m
- Japan: US$21m
- India: US$21m
- Sweden: US$21m
- Finland: US$19m
- Hungary: US$18m
- Romania: US$17m
- Israel: US$17m
- Portugal: US$14m
- Ireland: US$13m
- Saudi Arabia: US$13m
- Thailand: US$12m
- China: US$12m
- New Zealand: US$11m
- Slovakia: US$10m
- Taiwan: US$10m
- Czechia: US$10m
- Chile: US$9m
- Greece: US$9m
- Malaysia: US$9m
- United Arab Emirates: US$8m
- Latvia: US$8m
- Serbia: US$8m
- Brazil: US$7m
- Ukraine: US$7m
- Croatia: US$7m
- South Korea: US$6m
- Costa Rica: US$5m
- Singapore: US$5m
- Indonesia: US$5m
- Barbados: US$4m
- Lithuania: US$4m
- Colombia: US$4m
- Jordan: US$4m
- Slovenia: US$4m
- Kuwait: US$4m
- Hong Kong SAR China: US$4m
- Türkiye: US$4m
- El Salvador: US$3m
- Morocco: US$3m
- Oman: US$3m
- Cyprus: US$3m
- Honduras: US$3m
- Ecuador: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of molded paper pulp packaging inserts from China
- N360694 U.S. CBP
The tariff classification of cardboard boxes and molded fiber tray inserts from China
- N353295 U.S. CBP
The tariff classification of molded fiber plates from China
- N325514 U.S. CBP
The tariff classification of molded pulp containers and bowls from China
- N312807 U.S. CBP
The tariff classification of molded sugarcane pulp tableware from China
- N306237 U.S. CBP
The tariff classification of molded bamboo pulp items from China
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.