# European Union tariff line 4810 32 10 00: Coated with kaolin

> In the European Union tariff, line 4810 32 10 00 covers kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2, coated with kaolin. The general (MFN) duty rate is 0%. It falls under HS subheading 4810.32 in heading 48.10 (chapter 48).

Source: https://border.bot/countries/european-union/hs-codes/4810321000
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) / [4810.32](https://border.bot/countries/european-union/hs-codes/481032) / [4810 32 10 00](https://border.bot/countries/european-union/hs-codes/4810321000)

## Key facts

- Tariff line: 4810 32 10 00
- Covers: Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2, coated with kaolin
- 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: [4810.32](https://border.bot/hs-codes/481032)

## What this line covers

In the European Union tariff, line 4810 32 10 00 covers kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2, coated with kaolin.

Its legal text is “Coated with kaolin”, read under “Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes” and “Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2”.

## How it is structured

It falls under HS subheading 4810.32 in heading 48.10 (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 48.10: Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size
- Subheading 4810.32: Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
- Within the subheading: Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
- Line 4810 32 10 00: Coated with kaolin

## 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 4810.32 are live on border.bot for the United States (5 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/481032): 5 lines, used by 1 other country
- [The Harmonized System text for 4810.32](https://border.bot/hs-codes/481032)

## Other lines under 4810.32

- [4810 32 90 00](https://border.bot/countries/european-union/hs-codes/4810329000) Other

- Previous line: [4810 31 00 00](https://border.bot/countries/european-union/hs-codes/4810310000) Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less
- Next line: [4810 32 90 00](https://border.bot/countries/european-union/hs-codes/4810329000) Other

## Frequently asked questions

### What does tariff line 4810 32 10 00 cover in the European Union tariff?

In the European Union tariff, line 4810 32 10 00 covers kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2, coated with kaolin.

### What is the general (MFN) duty on 4810 32 10 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 4810 32 10 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/4810321000.json