European Union tariff line 4804 19 12 00: Less than 175 g
Last updated
Key facts
- Tariff line
- 4804 19 12 00
- Covers
- Kraftliner, of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process, composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2, less than 175 g
- 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
- HS subheading
- 4804.19
Summary
In the European Union tariff, line 4804 19 12 00 covers kraftliner, of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process, composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2, less than 175 g. The general (MFN) duty rate is 0%. It falls under HS subheading 4804.19 in heading 48.04 (chapter 48).
What this line covers
In the European Union tariff, line 4804 19 12 00 covers kraftliner, of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process, composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2, less than 175 g.
Its legal text is “Less than 175 g”, read under “Kraftliner”, “Other”, “Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process” and “Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2”.
How it is structured
It falls under HS subheading 4804.19 in heading 48.04 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 48
- Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 48.04
- Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803
- Subheading 4804.19
- Kraftliner
- Within the subheading
- Other
- Within the subheading
- Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
- Within the subheading
- Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2
- Line 4804 19 12 00
- Less than 175 g
Duty
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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 4804.19
- 4804 19 19 00175 g or more
- 4804 19 30 00Other
- 4804 19 90 00Other
In other countries
National tariff lines under 4804.19 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 4804 19 12 00 cover in the European Union tariff?
In the European Union tariff, line 4804 19 12 00 covers kraftliner, of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process, composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2, less than 175 g.
What is the general (MFN) duty on 4804 19 12 00 in the European Union?
The general (MFN) duty rate is 0%. The rate is published on 4800 00 00 00.
Which preferential rates apply to 4804 19 12 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.