European Union tariff, chapter 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Last updated
Key facts
- National lines
- 24
- Subheadings
- 21
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 47: Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Summary
The European Union tariff has 24 national lines in HS chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard), under 21 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 24 national lines in HS chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard), under 21 subheadings in 7 headings.
47.01 Mechanical wood pulp
- 4701.00Mechanical wood pulp2 lines
47.02 Chemical wood pulp, dissolving grades
- 4702.00Chemical wood pulp, dissolving grades1 line
47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades
47.04 Chemical wood pulp, sulphite, other than dissolving grades
47.05 Wood pulp obtained by a combination of mechanical and chemical pulping processes
- 4705.00Wood pulp obtained by a combination of mechanical and chemical pulping processes1 line
47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
47.07 Recovered (waste and scrap) paper or paperboard
- 4707.10Unbleached kraft paper or paperboard or corrugated paper or paperboard1 line
- 4707.20Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass1 line
- 4707.30Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)2 lines
- 4707.90Other, including unsorted waste and scrap2 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 47 are live on border.bot for the United States (26 lines, also used by 1 other country).
- United States26 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 47?
The European Union tariff has 24 national lines in HS chapter 47 (pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard), under 21 subheadings in 7 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.