{
  "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.",
  "updatedAt": "2026-10-11",
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    {
      "label": "National lines",
      "value": "171",
      "source": null
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    {
      "label": "Subheadings",
      "value": "101",
      "source": null
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
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    },
    {
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    {
      "label": "Chapter",
      "value": "48: Paper and paperboard; articles of paper pulp, of paper or of paperboard",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 48?",
      "answer": "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."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "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."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 48 are live on border.bot for the United States (312 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
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      "name": "European Union",
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        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
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        "notes": null
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        "taxThreshold": null,
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        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
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