# European Union tariff line 4805 30 00 00: Sulphite wrapping paper

> In the European Union tariff, line 4805 30 00 00 covers sulphite wrapping paper. The general (MFN) duty rate is 0%. It falls under HS subheading 4805.30 in heading 48.05 (chapter 48).

Source: https://border.bot/countries/european-union/hs-codes/4805300000
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) / [4805.30](https://border.bot/countries/european-union/hs-codes/480530) / [4805 30 00 00](https://border.bot/countries/european-union/hs-codes/4805300000)

## Key facts

- Tariff line: 4805 30 00 00
- Covers: Sulphite wrapping paper
- 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](https://border.bot/countries/european-union)
- HS subheading: [4805.30](https://border.bot/hs-codes/480530)

## What this line covers

In the European Union tariff, line 4805 30 00 00 covers sulphite wrapping paper.

Its legal text is “Sulphite wrapping paper”.

## How it is structured

It falls under HS subheading 4805.30 in heading 48.05 (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 48.05: Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter
- Line 4805 30 00 00: Sulphite wrapping paper

## 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.

- 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.

## In other countries

National tariff lines under 4805.30 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/480530): 1 line, used by 1 other country
- [The Harmonized System text for 4805.30](https://border.bot/hs-codes/480530)

- Previous line: [4805 25 00 00](https://border.bot/countries/european-union/hs-codes/4805250000) Weighing more than 150 g/m2
- Next line: [4805 40 00 00](https://border.bot/countries/european-union/hs-codes/4805400000) Filter paper and paperboard

## Frequently asked questions

### What does tariff line 4805 30 00 00 cover in the European Union tariff?

In the European Union tariff, line 4805 30 00 00 covers sulphite wrapping paper.

### What is the general (MFN) duty on 4805 30 00 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 4805 30 00 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.

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/4805300000.json