European Union tariff line 4818 10 90 00: Weighing, per ply, more than 25 g/m2
Last updated
Key facts
- Tariff line
- 4818 10 90 00
- Covers
- Toilet paper, weighing, per ply, more than 25 g/m2
- 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
- HS subheading
- 4818.10
Summary
In the European Union tariff, line 4818 10 90 00 covers toilet paper, weighing, per ply, more than 25 g/m2. The general (MFN) duty rate is 0%. It falls under HS subheading 4818.10 in heading 48.18 (chapter 48).
What this line covers
In the European Union tariff, line 4818 10 90 00 covers toilet paper, weighing, per ply, more than 25 g/m2.
Its legal text is “Weighing, per ply, more than 25 g/m2”, read under “Toilet paper”.
How it is structured
It falls under HS subheading 4818.10 in heading 48.18 (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 48.18
- Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
- Subheading 4818.10
- Toilet paper
- Line 4818 10 90 00
- Weighing, per ply, more than 25 g/m2
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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 4818.10
- 4818 10 10 00Weighing, per ply, 25 g/m2 or less
In other countries
National tariff lines under 4818.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does tariff line 4818 10 90 00 cover in the European Union tariff?
In the European Union tariff, line 4818 10 90 00 covers toilet paper, weighing, per ply, more than 25 g/m2.
What is the general (MFN) duty on 4818 10 90 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 4818 10 90 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.