4823.90: Other paper, paperboard, cellulose wadding and webs: other

1. 4823 90 00 00 Other
2. 4823 90 40 00 Paper and paperboard, of a kind used for writing, printing or other graphic purposes Free
3. 4823 90 85 00 Other Free
4. 4823 90 85 20 Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat Free
5. 4823 90 85 80 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£114.8m+8.1% · previous 12 months

Average import price£2.18 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
China	£37.1m	32.3%	+8.3%
Netherlands	£18.7m	16.3%	+15.7%
Germany	£15.2m	13.3%	+3.6%
United States	£8.4m	7.4%	+7.5%
Türkiye	£4.3m	3.7%	+24.7%
India	£4.3m	3.7%	+85%
Finland	£3.8m	3.3%	+20.3%
Poland	£3.7m	3.2%	-3.7%

Same subheading in other tariffs

EU Free Third-country duty 2 tariff lines Türkiye Free Third-country duty 13 tariff lines USA Free General (MFN) 10 tariff lines Canada Free Third-country duty 3 tariff lines Mexico Free – 30% Third-country duty 11 tariff lines · average 11.4% Brazil Free – 16% Third-country duty 4 tariff lines · average 6.7% Argentina Free – 16% Third-country duty 13 tariff lines · average 13.1% Peru Free – 6% Third-country duty 13 tariff lines · average 0.9% New Zealand Free Third-country duty 9 tariff lines Japan Free Third-country duty 2 tariff lines Taiwan Free Third-country duty 6 tariff lines GCC Free – 5% Third-country duty 32 tariff lines · average 4.8% Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 4 tariff lines North Macedonia Free Third-country duty 2 tariff lines Nigeria 20% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	China	US$2bn	31.3%
2	United States	US$595m	10.8%
3	India	US$421m	7.7%
4	Germany	US$401m	7.3%
5	Vietnam	US$161m	2.9%
6	Italy	US$159m	2.9%
7	Canada	US$158m	2.9%
8	Mexico	US$155m	2.8%
9	Japan	US$146m	2.7%
10	Netherlands	US$145m	2.6%

Top importers

Rank	Country	Value	Share
1	United States	US$691m	12.6%
2	Mexico	US$337m	6.1%
3	Germany	US$273m	5%
4	Canada	US$262m	4.8%
5	Japan	US$215m	3.9%
6	Vietnam	US$215m	3.9%
7	France	US$182m	3.3%
8	Taiwan	US$165m	3%
9	Netherlands	US$158m	2.9%
10	Poland	US$150m	2.7%

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.

• 9.7%median duty
• 23number of duty-free countries (MFN)
• 45%highest: Bahamas, Sudan, Cameroon

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	16%		2018 · HS 2012
Albania	0%		2023
Algeria	27%	15% – 30%	2023
Angola	20%		2023 · HS 2017
Anguilla	15%		2021 · HS 2017
Antigua & Barbuda	11%	0% – 20%	2021 · HS 2007
Argentina	8%	2% – 16%	2023 · HS 2017
Armenia	6%	5% – 10%	2023
Aruba	17%	6% – 22%	2021 · HS 2012
Australia	4.1%	0% – 5%	2023
Azerbaijan	15%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	4.6%	0% – 5%	2023
Bangladesh	21%	10% – 25%	2023 · HS 2017
Barbados	20%	0% – 60%	2022 · HS 2017
Belarus	6%	5% – 10%	2021 · HS 2017
Belize	9%	0% – 20%	2023
Benin	20%		2023
Bermuda	16%	6.5% – 25%	2023
Bhutan	10%		2022
Bolivia	9%	5% – 10%	2023 · HS 2017
Bosnia & Herzegovina	6.7%	5% – 10%	2022
Botswana	4.4%	0% – 20%	2023
Brazil	8%	2% – 16%	2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	20%		2023
Burundi	18%	10% – 25%	2023
Cambodia	7%		2023 · HS 2017
Cameroon	30%		2023
Canada	0%		2023
Cape Verde	10%	0% – 20%	2023 · HS 2017
Cayman Islands	22%		2021 · HS 2002
Central African Republic	30%		2023
Chad	30%		2023
Chile	6%		2023 · HS 2017
China	5.8%	5% – 6%	2023
Colombia	2%	0% – 10%	2023 · HS 2017
Comoros	5%		2021 · HS 2017
Congo - Brazzaville	30%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	3.9%	0% – 9%	2023
Côte d’Ivoire	20%		2023 · HS 2017
Cuba	6%	3% – 10%	2023 · HS 2017
Dominica	10%	0% – 20%	2023 · HS 2017
Dominican Republic	9.7%	0% – 20%	2023
Ecuador	16%	0% – 30%	2023 · HS 2017
Egypt	7.7%	2% – 10%	2019 · HS 2017
El Salvador	3.3%	0% – 10%	2022
Equatorial Guinea	30%		2023
Eswatini	4.4%	0% – 20%	2023
Ethiopia	28%	20% – 35%	2021 · HS 2017
European Union (27 countries)	0%		2023
Fiji	11%	0% – 32%	2023
French Polynesia	6%		2023
Gabon	30%		2023
Gambia	20%		2023
Georgia	0%		2022 · HS 2017
Ghana	20%		2023
Gibraltar	12%		2023 · HS 2017
Grenada	10%	0% – 20%	2023 · HS 2012
Guatemala	3.3%	0% – 10%	2023
Guinea	20%		2023
Guinea-Bissau	20%		2023
Guyana	10%	0% – 20%	2023 · HS 2017
Haiti	6.7%	5% – 10%	2020 · HS 2017
Honduras	3.3%	0% – 10%	2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	11%	10% – 20%	2023
Indonesia	5%		2023
Iran	21%	15% – 26%	2020 · HS 2017
Israel	4.3%	0% – 12%	2022 · HS 2017
Jamaica	10%	0% – 20%	2023
Japan	0%		2023
Jordan	1%	0% – 5%	2023
Kazakhstan	0%		2023
Kenya	18%	10% – 25%	2023
Kiribati	20%		2023 · HS 2002
Kuwait	4.6%	0% – 5%	2023
Kyrgyzstan	6%	5% – 10%	2021 · HS 2017
Laos	10%		2023 · HS 2017
Lebanon	8.3%	0% – 20%	2020 · HS 2017
Lesotho	4.4%	0% – 20%	2023
Liberia	20%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	15%*	12% – 19%	2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	14%	5% – 20%	2023
Malawi	13%	10% – 25%	2021 · HS 2017
Malaysia	17%	0% – 25%	2023
Maldives	0%		2023
Mali	20%		2023
Mauritania	20%		2023 · HS 2017
Mauritius	2.7%	0% – 30%	2023
Mexico	1.5%	0% – 7%	2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	10%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	15%	10% – 20%	2023 · HS 2017
Morocco	25%	2.5% – 40%	2023
Mozambique	20%		2023
Myanmar (Burma)	3%		2023 · HS 2017
Namibia	4.4%	0% – 20%	2023
Nauru	10%		2021 · HS 2017
Nepal	20%		2023
New Zealand	0%		2023
Nicaragua	3.8%	0% – 10%	2023
Niger	20%		2023
Nigeria	20%		2023
North Macedonia	0%		2023
Norway	0%		2023
Oman	4.6%	0% – 5%	2023
Pakistan	3.2%	0% – 16%	2023
Palau	3%		2023 · HS 2012
Palestinian Territories	4.3%	0% – 12%	2017 · HS 2017
Panama	9%	0% – 15%	2023
Papua New Guinea	6.7%	0% – 10%	2023
Paraguay	5.5%	2% – 12%	2023 · HS 2017
Peru	0.9%	0% – 6%	2023 · HS 2017
Philippines	9.7%	1% – 15%	2023
Qatar	4.6%	0% – 5%	2023
Russia	6%	5% – 10%	2021 · HS 2017
Rwanda	18%	10% – 25%	2023
Samoa	20%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	6.7%	0% – 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	4.4%	0% – 20%	2023
South Korea	0%		2023
Sri Lanka	6.7%	0% – 20%	2023
St Kitts & Nevis	10%	0% – 25%	2023
St Lucia	10%	0% – 20%	2023 · HS 2012
St Pierre & Miquelon	8%		2021 · HS 2017
St Vincent & the Grenadines	15%	0% – 20%	2023
Sudan	40%		2021 · HS 2017
Suriname	6%	0% – 15%	2023 · HS 2007
Switzerland	14%*	11% – 17%	2023
Syria	11%	1% – 20%	2020 · HS 2012
Tajikistan	0%		2021 · HS 2012
Tanzania	18%	10% – 25%	2023
Thailand	10%		2023
Togo	20%		2023
Tonga	0%		2023 · HS 2017
Trinidad & Tobago	8.8%	0% – 20%	2023 · HS 2012
Türkiye	22%		2023
Tuvalu	15%		2017 · HS 2017
Uganda	18%	10% – 25%	2023
Ukraine	0%		2023 · HS 2017
United Arab Emirates	4.6%	0% – 5%	2023
United Kingdom	0%		2023
United States	0%		2023
Uruguay	11%	2% – 16%	2023 · HS 2017
Uzbekistan	15%		2021 · HS 2017
Vanuatu	15%		2023
Venezuela	13%	2% – 16%	2023 · HS 2017
Vietnam	19%	10% – 20%	2023
Wallis & Futuna	6%		2021 · HS 2012
Yemen	6.7%	5% – 10%	2017 · HS 2017
Zambia	25%		2023
Zimbabwe	0.2%	0.1% – 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

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 86

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. Countervailing duty 6 August 2026 · Applies from: 7 August 2026

   Commission Implementing Regulation (EU) 2026/1914 of 5 August 2026 imposing a provisional countervailing duty on imports of certain lightweight thermal paper originating in the People’s Republic of China

   CELEX 32026R1914 · Source: eur-lex.europa.eu

2. Import and export controls 20 July 2026

   Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

   FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

3. Tariff change 4 June 2026

   Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

   FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

4. Sanctions 19 May 2026 · Applies from: 20 May 2026

   The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

   S.I. 2026/543 · Source: legislation.gov.uk

5. Anti-dumping 9 February 2026 · Applies from: 16 March 2026

   Commission Implementing Regulation (EU) 2026/313 of 6 February 2026 making imports of lightweight thermal paper originating in the People’s Republic of China subject to registration

   CELEX 32026R0313 · Source: eur-lex.europa.eu

6. Anti-dumping 27 January 2026

   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

7. Countervailing duty 27 January 2026

   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 →

Products classified here

• paper straw

Questions and answers

Typical products

• paper straw

Everyday names, not part of the legal text.