Subheading · Chapter 48 · Heading 4823
4823.90: Other paper, paperboard, cellulose wadding and webs: other
Other cut paper articles
Official description Other
4823.90 is the HS subheading for other cut paper articles, under heading 4823 in chapter 48.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 4823 90 00 00 Other
- 4823 90 40 00 Paper and paperboard, of a kind used for writing, printing or other graphic purposes Free
- 4823 90 85 00 Other Free
- 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
- 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.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 3
- 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
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
- Tariff lines
- on 2 of 3 lines
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 | £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
World trade in 2024
Trade value (US$) no reported trade < US$365kUS$365k+US$7m+US$72m+> US$161m
Exports: 184
- China: US$2bn
- United States: US$595m
- India: US$421m
- Germany: US$401m
- Vietnam: US$161m
- Italy: US$159m
- Canada: US$158m
- Mexico: US$155m
- Japan: US$146m
- Netherlands: US$145m
- Finland: US$144m
- France: US$131m
- Poland: US$116m
- Spain: US$77m
- Czechia: US$76m
- Belgium: US$73m
- Sweden: US$72m
- Austria: US$60m
- Saudi Arabia: US$57m
- Taiwan: US$52m
- Türkiye: US$52m
- Malaysia: US$48m
- United Kingdom: US$47m
- South Korea: US$37m
- Indonesia: US$36m
- Thailand: US$25m
- Denmark: US$23m
- Greece: US$21m
- Singapore: US$19m
- Portugal: US$18m
- Lithuania: US$14m
- Ukraine: US$14m
- Colombia: US$13m
- Slovenia: US$12m
- Morocco: US$12m
- Hungary: US$12m
- Hong Kong SAR China: US$12m
- Brazil: US$12m
- Chile: US$9m
- South Africa: US$8m
- Guatemala: US$7m
- Switzerland: US$7m
- Egypt: US$7m
- Australia: US$7m
- Russia: US$6m
- Estonia: US$6m
- Kazakhstan: US$6m
- Slovakia: US$6m
- El Salvador: US$6m
- Philippines: US$5m
- Argentina: US$5m
- Tunisia: US$5m
- Bulgaria: US$4m
- Croatia: US$4m
- Belarus: US$3m
- Norway: US$3m
- Peru: US$3m
- Cambodia: US$3m
- Serbia: US$3m
- Ireland: US$3m
Trade value (US$) no reported trade < US$3mUS$3m+US$15m+US$70m+> US$182m
Imports: 221
- United States: US$691m
- Mexico: US$337m
- Germany: US$273m
- Canada: US$262m
- Japan: US$215m
- Vietnam: US$215m
- France: US$182m
- Taiwan: US$165m
- Netherlands: US$158m
- Poland: US$150m
- United Arab Emirates: US$135m
- United Kingdom: US$134m
- Australia: US$131m
- Thailand: US$117m
- Italy: US$113m
- Malaysia: US$111m
- Spain: US$106m
- China: US$104m
- Philippines: US$103m
- Singapore: US$101m
- Czechia: US$88m
- Belgium: US$77m
- Switzerland: US$70m
- Hong Kong SAR China: US$64m
- Saudi Arabia: US$61m
- India: US$58m
- South Korea: US$51m
- Sweden: US$50m
- Austria: US$49m
- Türkiye: US$45m
- Denmark: US$43m
- Russia: US$36m
- Israel: US$36m
- Hungary: US$34m
- Brazil: US$34m
- Romania: US$32m
- Indonesia: US$30m
- Cambodia: US$29m
- Iraq: US$28m
- Kuwait: US$27m
- Norway: US$26m
- Egypt: US$24m
- Chile: US$23m
- Finland: US$22m
- Slovakia: US$21m
- Portugal: US$21m
- Dominican Republic: US$20m
- New Zealand: US$19m
- Ireland: US$19m
- Greece: US$18m
- Yemen: US$18m
- Kazakhstan: US$17m
- Kyrgyzstan: US$17m
- Jordan: US$16m
- Bangladesh: US$15m
- Morocco: US$15m
- Lithuania: US$14m
- Nepal: US$14m
- Ukraine: US$14m
- Croatia: US$13m
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% |
Binding rulings for similar goods 86
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.
- N364725 U.S. CBP
The tariff classification of Sopra-Cellulose from Canada
- N364117 U.S. CBP
The tariff classification of a Valentine’s Day cards with novelties kit from China.
- N363947 U.S. CBP
The tariff classification of a paperboard counter display unit from China
- N362754 U.S. CBP
The tariff classification of a coated paper house model from China
- N362089 U.S. CBP
The tariff classification of a 3D Pokémon model from China
- N360600 U.S. CBP
The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China
- 600015841 HMRC
A4 coloured dividers for use with filing paperwork etc. The dividers are made from 210gsm paper card, each divider has a tab projecting from one edge. A single pack contains 10 dividers. There are 2 each of the following colours in each pack – red, orange, yellow, green & blue. They are packaged…
- 600014949 HMRC
Pack of 2 x battery operated, handcrafted hanging decorations, each consisting of: - a folded and shaped paper star, (35cm in diameter), with 14 LED silver wire lights attached - an attached box for 2 x AA batteries (excluded) - attached strings for hanging Made from paper, plastic, copper wire…
- 600014113 HMRC
The product is a heavy paper floor card. The card is made from 100% recycled paper with a GSM rating of 170 gsm. The card is used cover and protect all types of flooring including finished surfaces as the card has a non-abrasive finish. The card is plastic free and fully recyclable and…
- 600014114 HMRC
The product is heavy floor card. The card is this heavy duty and is made from 100% recycled paper with a GSM rating of 270 gsm. The card comes in 1m x 50m in rolls and weighs 13.5kg. The card is designed to be rolled out and cut to length to provide protection to all types of flooring including…
- 600014115 HMRC
The product is stair protection card. The card comes in rolls of 750mm x 50m, weighing 6.38kg, and is made from 100% recycled paper with a GSM rating of 170 gsm. The card is designed to be rolled out and cut to the required length to provide protection to all types of flooring including finished…
- 600010625 HMRC
30 Round air fryer liners These liners are made from parchment paper, placed in the air fryer basket and then put the food onto the liner. 16cm x 4.5cm and are bowl shaped with a pleated edge, intended for single use. This product is designed for direct contact with food to prevent food from…
86 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.
-
Countervailing duty · Applies from: CELEX 32026R1914 · Source: eur-lex.europa.eu
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Anti-dumping · Applies from:
CELEX 32026R0313 · Source: eur-lex.europa.eu
- 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 4823.90 into 3 tariff lines; the duty is duty-free.
In the EU Combined Nomenclature, subheading 4823.90 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 cut paper articles into the UK came to £114.8m between September 2025 and August 2026 (up 8% on the year before); China supplied 32%, followed by Netherlands.
In 2024, countries exported other cut paper articles worth US$5bn (+3.2% year on year).
The largest exporter was China (US$2bn), followed by the United States.
Products classified here
Questions and answers
What is the HS code for other paper, paperboard, cellulose wadding and webs: other?
Other paper, paperboard, cellulose wadding and webs: other fall under HS subheading 4823.90, part of heading 4823, in section X of the Harmonized System.
What is the import duty on other paper, paperboard, cellulose wadding and… in the UK?
Under the UK Global Tariff, imports under 4823.90 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 other paper, paperboard, cellulose wadding and… in the EU?
Under the EU Combined Nomenclature, imports under 4823.90 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 other paper, paperboard, cellulose wadding and…?
China, with US$2bn in 2024 (31.3% of world exports).
Which countries can export other cut paper 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 other cut paper 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 other cut paper articles from?
In the 12 months to August 2026, the largest suppliers were China (32%), Netherlands (16%) and Germany (13%), out of total imports of £114.8m.
Typical products
Everyday names, not part of the legal text.