{
  "summary": "The European Union tariff splits HS 4810.99 (other paper and paperboard: Other) into 4 national lines: 4810 99 10 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses), 4810 99 10 80 (other), 4810 99 80 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses) and 4810 99 80 80 (other). The general (MFN) duty is 0% on all 4 lines.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "HS subheading",
      "value": "4810.99",
      "source": null,
      "url": "https://border.bot/hs-codes/481099"
    },
    {
      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "National lines",
      "value": "4",
      "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"
    },
    {
      "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": "Chapter",
      "value": "48: Paper and paperboard; articles of paper pulp, of paper or of paperboard",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have under HS 4810.99?",
      "answer": "The European Union tariff splits HS 4810.99 (other paper and paperboard: Other) into 4 national lines: 4810 99 10 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses), 4810 99 10 80 (other), 4810 99 80 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses) and 4810 99 80 80 (other)."
    },
    {
      "question": "What is the duty on HS 4810.99 in the European Union?",
      "answer": "The general (MFN) duty is 0% on all 4 lines."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "European Union lines under 4810.99",
      "text": [
        "The European Union tariff splits HS 4810.99 (other paper and paperboard: Other) into 4 national lines: 4810 99 10 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses), 4810 99 10 80 (other), 4810 99 80 20 (with a weight of 70 g/m² or more but not more than 400 g/m² and brightness of more than 84 (measured according to ISO 2470-1), excluding rolls suitable for use in web-fed presses) and 4810 99 80 80 (other).",
        "The general (MFN) duty is 0% on all 4 lines."
      ]
    },
    {
      "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 4810.99 are live on border.bot for the United States (5 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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