European Union tariff, chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
Last updated
Key facts
- National lines
- 171
- Subheadings
- 101
- 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
- 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
Summary
The European Union tariff has 171 national lines in HS chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard), under 101 subheadings in 22 headings.
Subheadings with European Union lines
The European Union tariff has 171 national lines in HS chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard), under 101 subheadings in 22 headings.
Subheadings 1 to 100 of 101, page 1 of 2.
48.01 Newsprint, in rolls or sheets
- 4801.00Newsprint, in rolls or sheets1 line
48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard
- 4802.10Hand-made paper and paperboard1 line
- 4802.20Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard1 line
- 4802.40Wallpaper base2 lines
- 4802.54Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing less than 40 g/m22 lines
- 4802.55Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing 40g/m² or more but not more than 150g/m², in rolls8 lines
- 4802.56Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing 40g/m² or more but not more than 150g/m², in sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state2 lines
- 4802.57Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Other, weighing 40g/m² or more but not more than 150g/m²1 line
- 4802.58Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Weighing more than 150 g/m22 lines
- 4802.61Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: In rolls2 lines
- 4802.62Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state1 line
- 4802.69Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Other1 line
48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets
- 4803.00Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface- decorated or printed, in rolls or sheets4 lines
48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
- 4804.11Kraftliner: Unbleached4 lines
- 4804.19Kraftliner: Other4 lines
- 4804.21Sack kraft paper: Unbleached2 lines
- 4804.29Sack kraft paper: Other2 lines
- 4804.31Other kraft paper and paperboard weighing 150 g/m2 or less: Unbleached3 lines
- 4804.39Other kraft paper and paperboard weighing 150 g/m2 or less: Other3 lines
- 4804.41Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Unbleached2 lines
- 4804.42Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process1 line
- 4804.49Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: Other1 line
- 4804.51Other kraft paper and paperboard weighing 225 g/m2 or more: Unbleached1 line
- 4804.52Other kraft paper and paperboard weighing 225 g/m2 or more: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process1 line
- 4804.59Other kraft paper and paperboard weighing 225 g/m2 or more: Other2 lines
48.05 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- 4805.11Fluting paper: Semi-chemical fluting paper1 line
- 4805.12Fluting paper: Straw fluting paper1 line
- 4805.19Fluting paper: Other2 lines
- 4805.24Testliner (recycled liner board): Weighing 150 g/m2 or less1 line
- 4805.25Testliner (recycled liner board): Weighing more than 150 g/m21 line
- 4805.30Sulphite wrapping paper1 line
- 4805.40Filter paper and paperboard1 line
- 4805.50Felt paper and paperboard1 line
- 4805.91Other: Weighing 150 g/m2 or less2 lines
- 4805.92Other: Weighing more than 150 g/m2 but less than 225 g/m21 line
- 4805.93Other: Weighing 225 g/m2 or more2 lines
48.06 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
48.07 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
- 4807.00Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets2 lines
48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803
48.09 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets
48.10 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
- 4810.13Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: In rolls2 lines
- 4810.14Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state2 lines
- 4810.19Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: Other2 lines
- 4810.22Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Light-weight coated paper2 lines
- 4810.29Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: Other4 lines
- 4810.31Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less1 line
- 4810.32Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m22 lines
- 4810.39Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: Other1 line
- 4810.92Other paper and paperboard: Multi-ply3 lines
- 4810.99Other paper and paperboard: Other4 lines
48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810
- 4811.10Tarred, bituminised or asphalted paper and paperboard1 line
- 4811.41Gummed or adhesive paper and paperboard: Self-adhesive2 lines
- 4811.49Gummed or adhesive paper and paperboard: Other1 line
- 4811.51Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150g/m²1 line
- 4811.59Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other2 lines
- 4811.60Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol2 lines
- 4811.90Other paper, paperboard, cellulose wadding and webs of cellulose fibres3 lines
48.12 Filter blocks, slabs and plates, of paper pulp
- 4812.00Filter blocks, slabs and plates, of paper pulp1 line
48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
48.14 Wallpaper and similar wallcoverings; window transparencies of paper
48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like
- 4819.10Cartons, boxes and cases, of corrugated paper or paperboard1 line
- 4819.20Folding cartons, boxes and cases, of non-corrugated paper or paperboard1 line
- 4819.30Sacks and bags, having a base of a width of 40cm or more1 line
- 4819.40Other sacks and bags, including cones1 line
- 4819.50Other packing containers, including record sleeves1 line
- 4819.60Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like1 line
48.20 Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
- 4820.10Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles4 lines
- 4820.20Exercise books1 line
- 4820.30Binders (other than book covers), folders and file covers1 line
- 4820.40Manifold business forms and interleaved carbon sets1 line
- 4820.50Albums for samples or for collections1 line
- 4820.90Other1 line
48.21 Paper or paperboard labels of all kinds, whether or not printed
48.22 Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)
48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
- 4823.20Filter paper and paperboard1 line
- 4823.40Rolls, sheets and dials, printed for self-recording apparatus1 line
- 4823.61Trays, dishes, plates, cups and the like, of paper or paperboard: Of bamboo1 line
- 4823.69Trays, dishes, plates, cups and the like, of paper or paperboard: Other2 lines
- 4823.70Moulded or pressed articles of paper pulp2 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 48 are live on border.bot for the United States (312 lines, also used by 1 other country).
- United States312 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 48?
The European Union tariff has 171 national lines in HS chapter 48 (paper and paperboard; articles of paper pulp, of paper or of paperboard), under 101 subheadings in 22 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.