Key facts
- HS subheading
- 4818.90
- Duty (MFN)
- 0%
- National lines
- 2
- 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
- Chapter
- 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
Summary
The European Union tariff splits HS 4818.90 (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) into 2 national lines: 4818 90 10 00 (articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale) and 4818 90 90 00 (other). The general (MFN) duty is 0% on all 2 lines.
European Union lines under 4818.90
The European Union tariff splits HS 4818.90 (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) into 2 national lines: 4818 90 10 00 (articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale) and 4818 90 90 00 (other).
The general (MFN) duty is 0% on all 2 lines.
- 4818 90 10 00Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail saleDuty: 0%
- 4818 90 90 00OtherDuty: 0%
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 4818.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 4818.90?
The European Union tariff splits HS 4818.90 (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) into 2 national lines: 4818 90 10 00 (articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale) and 4818 90 90 00 (other).
What is the duty on HS 4818.90 in the European Union?
The general (MFN) duty is 0% on all 2 lines.
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.