{
  "summary": "In the European Union tariff, line 4802 55 90 10 covers 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…. The general (MFN) duty rate is 0%. It falls under HS subheading 4802.55 in heading 48.02 (chapter 48).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Tariff line",
      "value": "4802 55 90 10",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Covers",
      "value": "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…",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Preferential rates",
      "value": "From 0% (2 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "Additional duties",
      "value": "None recorded",
      "source": null
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    {
      "label": "Restrictions",
      "value": "None recorded",
      "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"
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    {
      "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"
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      "label": "HS subheading",
      "value": "4802.55",
      "source": null,
      "url": "https://border.bot/hs-codes/480255"
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  "faq": [
    {
      "question": "What does tariff line 4802 55 90 10 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 4802 55 90 10 covers 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…."
    },
    {
      "question": "What is the general (MFN) duty on 4802 55 90 10 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%. The rate is published on 4800 00 00 00."
    },
    {
      "question": "Which preferential rates apply to 4802 55 90 10?",
      "answer": "Duty-free entry applies to goods from the United Kingdom and the United States."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 4802 55 90 10 covers 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….",
        "Its legal text is “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’)”, read under “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” and “Weighing 80 g/m2 or more”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 4802.55 in heading 48.02 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 0%.",
        "The rate is published on 4800 00 00 00.",
        "Duty-free entry applies to goods from the United Kingdom and the United States."
      ]
    },
    {
      "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."
      ]
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