{
  "summary": "The European Union tariff splits HS 4802.55 (other 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 rolls) into 8 national lines: 4802 55 15 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 15 90 (other), 4802 55 25 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 25 90 (other) and 4 others. The general (MFN) duty is 0% on all 8 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4802.55",
      "source": null,
      "url": "https://border.bot/hs-codes/480255"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "8",
      "source": null
    },
    {
      "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",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "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 under HS 4802.55?",
      "answer": "The European Union tariff splits HS 4802.55 (other 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 rolls) into 8 national lines: 4802 55 15 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 15 90 (other), 4802 55 25 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 25 90 (other) and 4 others."
    },
    {
      "question": "What is the duty on HS 4802.55 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 8 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4802.55",
      "text": [
        "The European Union tariff splits HS 4802.55 (other 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 rolls) into 8 national lines: 4802 55 15 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 15 90 (other), 4802 55 25 10 (decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…), 4802 55 25 90 (other) and 4 others.",
        "The general (MFN) duty is 0% on all 8 lines."
      ]
    },
    {
      "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 4802.55 are live on border.bot for the United States (7 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."
      ]
    }
  ],
  "data": {
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      "code": "EU",
      "name": "European Union",
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    "schedule": {
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      "name": "European Union",
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    "borrowed": false,
    "localTaxes": [
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        "rateType": "percent",
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        "exclude": [],
        "startDate": null,
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        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
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        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
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    "chapter": {
      "code": "48",
      "description": "Paper and paperboard; articles of paper pulp, of paper or of paperboard"
    },
    "heading": {
      "code": "4802",
      "description": "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"
    },
    "subheading": {
      "code": "480255",
      "description": "Other 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 rolls"
    },
    "lines": [
      {
        "code": "4802551510",
        "description": "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the Bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).",
        "levels": [
          "Other 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 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 40 g/m2 or more but less than 60 g/m2",
          "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "4800000000",
          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
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        "code": "4802551590",
        "description": "Other",
        "levels": [
          "Other 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 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 40 g/m2 or more but less than 60 g/m2",
          "Other"
        ],
        "english": null,
        "keywords": [],
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        "special": null,
        "general": {
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          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
              }
            ]
          }
        ],
        "measures": [],
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      {
        "code": "4802552510",
        "description": "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the Bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).",
        "levels": [
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          "Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 60 g/m2 or more but less than 75 g/m2",
          "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "4800000000",
          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
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          {
            "dutyText": "0.000 %",
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                "label": "United Kingdom"
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                "label": "United States"
              }
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          "Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 60 g/m2 or more but less than 75 g/m2",
          "Other"
        ],
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        "general": {
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          "unit": null
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        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
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                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
              }
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        "description": "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the Bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).",
        "levels": [
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          "Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 75 g/m2 or more but less than 80 g/m2",
          "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millil…"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
        "units": [],
        "special": null,
        "general": {
          "code": "4800000000",
          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
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      {
        "code": "4802553090",
        "description": "Other",
        "levels": [
          "Other 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 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 75 g/m2 or more but less than 80 g/m2",
          "Other"
        ],
        "english": null,
        "keywords": [],
        "lang": "en",
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        "special": null,
        "general": {
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          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
          "endDate": null,
          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
                "code": "GB",
                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
              }
            ]
          }
        ],
        "measures": [],
        "restrictions": []
      },
      {
        "code": "4802559010",
        "description": "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoothness of 20 to 300 according to the Bekk method; - in reels with a width up to 300 centimetres; - whether or not pre-impregnated with a combination of latices or natural binders (like starch); - excluding wallpaper and similar wallcoverings; - excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).",
        "levels": [
          "Other 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 40 g/m2 or more but not more than 150 g/m2, in rolls",
          "Weighing 80 g/m2 or more",
          "Decor paper with the following characteristics - having an ash content between 5% and 50%; - having a Klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%; - having a wet tensile strength of 6 to 12 Newton (N) per 15 millimetres; - having a Gurley porosity of 3 to 80 seconds per 100 millilitres; - having a smoo…"
        ],
        "english": null,
        "keywords": [],
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        "general": {
          "code": "4800000000",
          "dutyText": "0.000 %",
          "startDate": "2005-01-01",
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          "unit": null
        },
        "preferences": [
          {
            "dutyText": "0.000 %",
            "origins": [
              {
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                "label": "United Kingdom"
              },
              {
                "code": "US",
                "label": "United States"
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