European Union tariff line 4701 00 90 00: Other
Last updated
Key facts
- Tariff line
- 4701 00 90 00
- Covers
- Mechanical wood pulp
- Supplementary unit
- Kilogram of substance 90 % dry (kg 90 % sdt)
- Duty (MFN)
- 0%
- Preferential rates
- From 0% (2 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 4701.00
Summary
In the European Union tariff, line 4701 00 90 00 covers mechanical wood pulp. The general (MFN) duty rate is 0%. It falls under HS subheading 4701.00 in heading 47.01 (chapter 47).
What this line covers
In the European Union tariff, line 4701 00 90 00 covers mechanical wood pulp.
Its legal text is “Other”.
How it is structured
It falls under HS subheading 4701.00 in heading 47.01 (chapter 47). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 47
- Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
- Heading 47.01
- Mechanical wood pulp
- Line 4701 00 90 00
- Other
- Supplementary unit
- Kilogram of substance 90 % dry (kg 90 % sdt)
Duty
The general (MFN) duty rate is 0%.
The rate is published on 4700 00 00 00.
Duty-free entry applies to goods from the United Kingdom and the United States.
| Preferential rate | Programme or origin |
|---|---|
| 0% | United Kingdom (GB) |
| 0% | United States (US) |
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.
Other lines under 4701.00
- 4701 00 10 00Thermo-mechanical wood pulp
In other countries
National tariff lines under 4701.00 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 4701 00 90 00 cover in the European Union tariff?
In the European Union tariff, line 4701 00 90 00 covers mechanical wood pulp.
What is the general (MFN) duty on 4701 00 90 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 4700 00 00 00.
Which preferential rates apply to 4701 00 90 00?
Duty-free entry applies to goods from the United Kingdom and the United States.
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.