# European Union tariff line 4811 59 00 20: Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat

> In the European Union tariff, line 4811 59 00 20 covers paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat. The general (MFN) duty rate is 0%. It falls under HS subheading 4811.59 in heading 48.11 (chapter 48).

Source: https://border.bot/countries/european-union/hs-codes/4811590020
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) / [4811.59](https://border.bot/countries/european-union/hs-codes/481159) / [4811 59 00 20](https://border.bot/countries/european-union/hs-codes/4811590020)

## Key facts

- Tariff line: 4811 59 00 20
- Covers: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat
- 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: [4811.59](https://border.bot/hs-codes/481159)

## What this line covers

In the European Union tariff, line 4811 59 00 20 covers paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat.

Its legal text is “Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat”, read under “Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)” and “Other”.

## How it is structured

It falls under HS subheading 4811.59 in heading 48.11 (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 48.11: Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810
- Subheading 4811.59: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)
- Within the subheading: Other
- Line 4811 59 00 20: Heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat

## 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 4811.59 are live on border.bot for the United States (4 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/481159): 4 lines, used by 1 other country
- [The Harmonized System text for 4811.59](https://border.bot/hs-codes/481159)

## Other lines under 4811.59

- [4811 59 00 90](https://border.bot/countries/european-union/hs-codes/4811590090) Other

- Previous line: [4811 51 00 00](https://border.bot/countries/european-union/hs-codes/4811510000) Bleached, weighing more than 150 g/m2
- Next line: [4811 59 00 90](https://border.bot/countries/european-union/hs-codes/4811590090) Other

## Frequently asked questions

### What does tariff line 4811 59 00 20 cover in the European Union tariff?

In the European Union tariff, line 4811 59 00 20 covers paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), heavyweight thermal paper weighing more than 65 gr/m²; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat.

### What is the general (MFN) duty on 4811 59 00 20 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 4811 59 00 20?

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/4811590020.json