Subheading · Chapter 49 · Heading 4901

4901.10

4901.10: In single sheets, whether or not folded

Printed leaflets in single sheets

4901.10 is the HS subheading for printed leaflets in single sheets, under heading 4901 in chapter 49.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 3
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 4901 10 00 00 In single sheets, whether or not folded 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Iraq, Russia, Syria, Ukraine
    Legal act
    2022 No. 748, S.I. 2020/707, S.I. 2019/792, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure

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£58m+5.3% · previous 12 months
Average import price£6.73 per kg
Jan 2024: £3.4mFeb 2024: £3.8mMar 2024: £3.9mApr 2024: £4.3mMay 2024: £4.6mJun 2024: £4.9mJul 2024: £5.1mAug 2024: £4.9mSept 2024: £5.8mOct 2024: £5.7mNov 2024: £5.1mDec 2024: £4.6mJan 2025: £3.3mFeb 2025: £4.9mMar 2025: £4.5mApr 2025: £3.8mMay 2025: £3.9mJun 2025: £4.4mJul 2025: £4.4mAug 2025: £4.6mSept 2025: £5.2mOct 2025: £5.1mNov 2025: £5mDec 2025: £3.9mJan 2026: £3.7mFeb 2026: £3.9mMar 2026: £4.5mApr 2026: £3.8mMay 2026: £6.1mJun 2026: £6.9mJul 2026: £5.5mAug 2026: £4.4m 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
India £11.8m 20.3% +44.2%
United States £8.8m 15.2% -20.2%
Ireland £6.8m 11.7% -0.5%
China £3.6m 6.1% -22.1%
Canada £3.4m 5.9% -1.1%
Italy £3.3m 5.6% -14.2%
Germany £2.5m 4.3% +31%
United Kingdom £2.1m 3.6% +66.2%

Same subheading in other tariffs

World trade in 2024

4901.10 · US$2bn

Trade value (US$) no reported trade < US$58kUS$58k+US$2m+US$27m+> US$108m

Exports: 200
  1. India: US$228m
  2. Germany: US$211m
  3. United States: US$203m
  4. United Kingdom: US$144m
  5. China: US$128m
  6. Poland: US$108m
  7. Belgium: US$65m
  8. Netherlands: US$64m
  9. Czechia: US$62m
  10. France: US$52m
  11. Hungary: US$49m
  12. Italy: US$47m
  13. Spain: US$47m
  14. Lithuania: US$44m
  15. Slovakia: US$39m
  16. South Korea: US$37m
  17. Canada: US$35m
  18. Sweden: US$27m
  19. Denmark: US$27m
  20. Latvia: US$25m
  21. Türkiye: US$21m
  22. Mexico: US$20m
  23. Japan: US$18m
  24. Ireland: US$15m
  25. Taiwan: US$10m
  26. South Africa: US$10m
  27. Malaysia: US$9m
  28. Hong Kong SAR China: US$8m
  29. Switzerland: US$8m
  30. Austria: US$8m
  31. Egypt: US$8m
  32. Singapore: US$7m
  33. Australia: US$6m
  34. Israel: US$6m
  35. United Arab Emirates: US$6m
  36. Estonia: US$5m
  37. Slovenia: US$5m
  38. Bulgaria: US$3m
  39. Croatia: US$3m
  40. Malta: US$3m
  41. Finland: US$3m
  42. Greece: US$2m
  43. Russia: US$2m
  44. Vietnam: US$2m
  45. Colombia: US$2m
  46. Indonesia: US$2m
  47. Romania: US$2m
  48. Portugal: US$2m
  49. El Salvador: US$2m
  50. Saudi Arabia: US$1m
  51. Kyrgyzstan: US$1m
  52. Thailand: US$1m
  53. Lebanon: US$1m
  54. Sri Lanka: US$1m
  55. Norway: US$911k
  56. Pakistan: US$791k
  57. Serbia: US$646k
  58. Argentina: US$606k
  59. Dominican Republic: US$559k
  60. Peru: US$502k

Top exporters

RankCountryValueShare
1 India US$228m 12.3%
2 Germany US$211m 11.4%
3 United States US$203m 10.9%
4 United Kingdom US$144m 7.7%
5 China US$128m 6.9%
6 Poland US$108m 5.8%
7 Belgium US$65m 3.5%
8 Netherlands US$64m 3.4%
9 Czechia US$62m 3.4%
10 France US$52m 2.8%

Top importers

RankCountryValueShare
1 United States US$207m 11.2%
2 Netherlands US$165m 8.9%
3 Germany US$139m 7.5%
4 France US$125m 6.7%
5 Austria US$71m 3.8%
6 United Kingdom US$71m 3.8%
7 Mexico US$69m 3.7%
8 India US$61m 3.3%
9 China US$60m 3.2%
10 Switzerland US$49m 2.7%

Import duty on this product around the world 163

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.

  • 0%median duty
  • 130number of duty-free countries (MFN)
  • 50%highest: Angola, Bangladesh, Syria

163

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 50% 2023 · HS 2017
Anguilla 0% 2021 · HS 2017
Antigua & Barbuda 0% 2021 · HS 2007
Argentina 0% 2023 · HS 2017
Armenia 0% 2023
Aruba 0% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 5% 2023 · HS 2017
Bahrain 0% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 0% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 0% 2023
Benin 0% 2023
Bermuda 7.5% 0% – 15% 2023
Bhutan 0% 2022
Bolivia 0% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 0% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 0% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 0% 2023
Canada 0% 2023
Cape Verde 0% 2023 · HS 2017
Cayman Islands 0% 2021 · HS 2002
Central African Republic 0% 2023
Chad 0% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 7.5% 0% – 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 0% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 0% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 0% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 0% 2023
Gabon 0% 2023
Gambia 0% 2023
Georgia 0% 2022 · HS 2017
Ghana 0% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 0% 2023 · HS 2012
Guatemala 0% 2023
Guinea 0% 2023
Guinea-Bissau 0% 2023
Guyana 0% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 0% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 0% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 0% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 0% 2023
Mauritania 0% 2023 · HS 2017
Mauritius 0% 2023
Mexico 7.5% 0% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 0% 2023
Myanmar (Burma) 0% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 0% 2023
Nicaragua 0% 2023
Niger 0% 2023
Nigeria 0% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 0% 2023
Pakistan 11% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 0% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 0% 2023
Russia 0% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 0% 2023
Senegal 0% 2023
Seychelles 0% 2023
Sierra Leone 0% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 5% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 0% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 0% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 10% 2021 · HS 2017
Suriname 0% 2023 · HS 2007
Switzerland 0% 2023
Syria 20% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 0% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 0% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 0% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 5% 4% – 6% 2021 · HS 2012
Yemen 0% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0% 2023

Tariff data years 2017–2023; rates may have changed since. · 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
89215 Printed books, brochures, leaflets & similar printed matter, in single sheets, whether/not folded
End use (BEC Rev. 5)
Consumption goods · BEC 613201
CPC 2.1 product
32210 Educational textbooks, in print
32220 General reference books, in print
32230 Directories, in print
32291 Professional, technical and scholarly books, in print
ISIC Rev. 4 activity
5811 Book publishing
5812 Publishing of directories and mailing lists

Earlier HS editions

HSCode
20174901.10unchanged
20124901.10unchanged
20074901.10unchanged
20024901.10unchanged
19964901.10unchanged
19924901.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 8

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.

  • N356778 U.S. CBP 22 December 2025 · 4901.10.00.40

    The tariff classification of a user guide from China

  • N351259 U.S. CBP 31 July 2025 · 4901.10.00.40

    The classification of a direct mail package with a tote bag from China

  • N351220 U.S. CBP 24 July 2025 · 4901.10.00.40

    The tariff classification of the “Fisher-Price® Big Little Feelings® Calm Down Kit” from Mexico.

  • N349859 U.S. CBP 24 June 2025 · 4901.10.00.40

    The tariff classification and country of origin marking of leaflets and LDPE gloves from China

  • N350094 U.S. CBP 24 June 2025 · 4901.10.00.40

    The classification of a direct mail package with a multifunctional pen from China

  • N350098 U.S. CBP 17 June 2025 · 4901.10.00.40

    The classification of a direct mail package with a beanie-style hat from China

8 rulings in total for this code

Subheading 4901.10 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4901.10; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported printed leaflets in single sheets worth £58m (up 5% on the year before), at an average of £6.73 per kg; India supplied 20%, followed by United States.

World trade in printed leaflets in single sheets reached US$2bn in 2024, up 4.4% on 2023.

India was the largest exporter with 12.3% of the total, ahead of Germany.

Questions and answers

What is the HS code for in single sheets, whether or not folded?

In single sheets, whether or not folded fall under HS subheading 4901.10, part of heading 4901, in section X of the Harmonized System.

What is the import duty on in single sheets, whether or not folded in the UK?

Under the UK Global Tariff, imports under 4901.10 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 in single sheets, whether or not folded in the EU?

Under the EU Combined Nomenclature, imports under 4901.10 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 in single sheets, whether or not folded?

India, with US$228m in 2024 (12.3% of world exports).

Which countries can export printed leaflets in single sheets 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 printed leaflets in single sheets?

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 printed leaflets in single sheets from?

In the 12 months to August 2026, the largest suppliers were India (20%), United States (15%) and Ireland (12%), out of total imports of £58m.

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