# European Union tariff lines under HS 4804.39

> The European Union tariff splits HS 4804.39 (other kraft paper and paperboard weighing 150 g/m2 or less: Other) into 3 national lines: 4804 39 51 00 (bleached uniformly throughout the mass), 4804 39 58 00 (other) and 4804 39 80 00 (other). The general (MFN) duty is 0% on all 3 lines.

Source: https://border.bot/countries/european-union/hs-codes/480439
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 48](https://border.bot/countries/european-union/hs-codes/48) / [4804.39](https://border.bot/countries/european-union/hs-codes/480439)

## Key facts

- HS subheading: [4804.39](https://border.bot/hs-codes/480439)
- Duty (MFN): 0%
- National lines: 3
- 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](https://border.bot/countries/european-union)
- Chapter: 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard

## European Union lines under 4804.39

The European Union tariff splits HS 4804.39 (other kraft paper and paperboard weighing 150 g/m2 or less: Other) into 3 national lines: 4804 39 51 00 (bleached uniformly throughout the mass), 4804 39 58 00 (other) and 4804 39 80 00 (other).

The general (MFN) duty is 0% on all 3 lines.

- [4804 39 51 00](https://border.bot/countries/european-union/hs-codes/4804395100) Other kraft paper and paperboard weighing 150 g/m2 or less, 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, Bleached uniformly throughout the mass. Duty (MFN): 0%
- [4804 39 58 00](https://border.bot/countries/european-union/hs-codes/4804395800) Other kraft paper and paperboard weighing 150 g/m2 or less, 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, Other. Duty (MFN): 0%
- [4804 39 80 00](https://border.bot/countries/european-union/hs-codes/4804398000) Other kraft paper and paperboard weighing 150 g/m2 or less, Other. Duty (MFN): 0%

## 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 4804.39 are live on border.bot for the United States (6 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/480439): 6 lines, used by 1 other country
- [The Harmonized System text for 4804.39](https://border.bot/hs-codes/480439)

- Previous subheading: [4804.31](https://border.bot/countries/european-union/hs-codes/480431) Other kraft paper and paperboard weighing 150 g/m2 or less
- Next subheading: [4804.41](https://border.bot/countries/european-union/hs-codes/480441) Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 4804.39?

The European Union tariff splits HS 4804.39 (other kraft paper and paperboard weighing 150 g/m2 or less: Other) into 3 national lines: 4804 39 51 00 (bleached uniformly throughout the mass), 4804 39 58 00 (other) and 4804 39 80 00 (other).

### What is the duty on HS 4804.39 in the European Union?

The general (MFN) duty is 0% on all 3 lines.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/480439.json