# European Union tariff line 4820 20 00 00: Exercise books

> In the European Union tariff, line 4820 20 00 00 covers exercise books. The general (MFN) duty rate is 0%. It falls under HS subheading 4820.20 in heading 48.20 (chapter 48).

Source: https://border.bot/countries/european-union/hs-codes/4820200000
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) / [4820.20](https://border.bot/countries/european-union/hs-codes/482020) / [4820 20 00 00](https://border.bot/countries/european-union/hs-codes/4820200000)

## Key facts

- Tariff line: 4820 20 00 00
- Covers: Exercise books
- 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: [4820.20](https://border.bot/hs-codes/482020)

## What this line covers

In the European Union tariff, line 4820 20 00 00 covers exercise books.

Its legal text is “Exercise books”.

## How it is structured

It falls under HS subheading 4820.20 in heading 48.20 (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 48.20: Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
- Line 4820 20 00 00: Exercise books

## 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 4820.20 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/482020): 1 line, used by 1 other country
- [The Harmonized System text for 4820.20](https://border.bot/hs-codes/482020)

- Previous line: [4820 10 90 00](https://border.bot/countries/european-union/hs-codes/4820109000) Other
- Next line: [4820 30 00 00](https://border.bot/countries/european-union/hs-codes/4820300000) Binders (other than book covers), folders and file covers

## Frequently asked questions

### What does tariff line 4820 20 00 00 cover in the European Union tariff?

In the European Union tariff, line 4820 20 00 00 covers exercise books.

### What is the general (MFN) duty on 4820 20 00 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 4820 20 00 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/4820200000.json