# European Union tariff line 4707 30 10 00: Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material

> In the European Union tariff, line 4707 30 10 00 covers paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter), old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material. The general (MFN) duty rate is 0%. It falls under HS subheading 4707.30 in heading 47.07 (chapter 47).

Source: https://border.bot/countries/european-union/hs-codes/4707301000
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 47](https://border.bot/countries/european-union/hs-codes/47) / [4707.30](https://border.bot/countries/european-union/hs-codes/470730) / [4707 30 10 00](https://border.bot/countries/european-union/hs-codes/4707301000)

## Key facts

- Tariff line: 4707 30 10 00
- Covers: Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter), old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material
- 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](https://border.bot/countries/european-union)
- HS subheading: [4707.30](https://border.bot/hs-codes/470730)

## What this line covers

In the European Union tariff, line 4707 30 10 00 covers paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter), old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material.

Its legal text is “Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material”, read under “Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)”.

## How it is structured

It falls under HS subheading 4707.30 in heading 47.07 (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 47.07: Recovered (waste and scrap) paper or paperboard
- Subheading 4707.30: Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
- Line 4707 30 10 00: Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material

## 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.

- 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.

## In other countries

National tariff lines under 4707.30 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/470730): 2 lines, used by 1 other country
- [The Harmonized System text for 4707.30](https://border.bot/hs-codes/470730)

## Other lines under 4707.30

- [4707 30 90 00](https://border.bot/countries/european-union/hs-codes/4707309000) Other

- Previous line: [4707 20 00 00](https://border.bot/countries/european-union/hs-codes/4707200000) Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
- Next line: [4707 30 90 00](https://border.bot/countries/european-union/hs-codes/4707309000) Other

## Frequently asked questions

### What does tariff line 4707 30 10 00 cover in the European Union tariff?

In the European Union tariff, line 4707 30 10 00 covers paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter), old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material.

### What is the general (MFN) duty on 4707 30 10 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 4707 30 10 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/4707301000.json